What Is the FICA Tax Calculator?
This calculator applies to the United States and uses 2026 tax-year figures. FICA (the Federal Insurance Contributions Act) tax funds Social Security and Medicare. It estimates the employee share withheld from your paycheck: 6.2% for Social Security and 1.45% for Medicare, plus the 0.9% Additional Medicare surtax on high earners.
How to Use It
Enter your annual gross wages and choose your filing type. The tool returns your total FICA tax for the year, broken down by Social Security, Medicare, and any Additional Medicare tax. Note these are the employee portions; your employer matches the Social Security and Medicare amounts (but not the 0.9% surtax).
The Formula Explained
Social Security is taxed at 6.2% on wages up to the $184,500 wage base for 2026 — earnings above that are not subject to Social Security tax. Medicare is 1.45% on all wages with no cap. An Additional Medicare Tax of 0.9% applies to wages above $200,000 (single) or $250,000 (married filing jointly).
$$\begin{gathered} \text{FICA} = \underbrace{0.062 \cdot \min(W,\,184500)}_{\text{Social Security}} + \underbrace{0.0145 \cdot W}_{\text{Medicare}} + \underbrace{0.009 \cdot \max(W - 200000,\,0)}_{\text{Add\,l Medicare}} \\[1.5em] \text{where}\quad \left\{ \begin{aligned} W &= \text{Annual Gross Wages} \\ \text{Filing} &= \text{Single} \end{aligned} \right. \end{gathered}$$
Worked Example
Suppose you earn $60,000 (single). Social Security = \(\$60{,}000 \times 6.2\% = \$3{,}720\). Medicare = \(\$60{,}000 \times 1.45\% = \$870\). No Additional Medicare applies. Total FICA = \(\$3{,}720 + \$870\) = $4,590 for the year.
$$\text{Total FICA} = \$3{,}720 + \$870 = \$4{,}590$$
FAQ
Is the wage base the same every year? No. The Social Security wage base is adjusted annually; this tool uses the 2026 figure of $184,500.
Does my employer pay FICA too? Yes — employers match the 6.2% Social Security and 1.45% Medicare. Self-employed individuals pay both halves via SECA.
Why is there extra Medicare tax? The Affordable Care Act added a 0.9% Additional Medicare Tax on high earners above the filing thresholds.
