FICA Tax Calculator
FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare, two of the largest federal benefit programs. For 2025, employees pay 6.2% of gross wages toward Social Security on wages up to the $176,100 wage base, plus 1.45% for Medicare on all wages with no ceiling. Employers match both amounts. This calculator computes the employee share of FICA based on your annual gross wages, showing the Social Security tax, Medicare tax, and total FICA withheld. Wages above the Social Security wage base still owe Medicare tax, and wages above $200,000 trigger an additional 0.9% Medicare surcharge (not included here; see the Additional Medicare Tax calculator).
FICA tax formula
Social Security tax = min(wages, $176,100) * 0.062
Medicare tax = wages * 0.0145
Total FICA = Social Security tax + Medicare tax
The Social Security portion is capped at the annual wage base ($176,100 for 2025). Medicare has no wage cap. Employers pay an equal matching amount. The combined employee plus employer rate is 15.3% up to the SS wage base, and 2.9% on wages above it.
Understanding FICA withholding
- Social Security tax is 6.2% on wages up to $176,100 (2025). The maximum employee Social Security tax for 2025 is $10,918.20.
- Medicare tax is 1.45% on all wages with no cap. There is no maximum Medicare withholding.
- An Additional Medicare Tax of 0.9% applies to wages above $200,000 (single) or $250,000 (married filing jointly), withheld from employees only.
- The employer matches the employee FICA contribution dollar-for-dollar, making the combined rate 15.3% on wages within the SS wage base.
- The Social Security wage base adjusts annually based on average wage index increases announced by the SSA each October.
FICA tax calculator: frequently asked questions
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act. It funds Social Security and Medicare. Employees pay 6.2% of wages toward Social Security (up to the annual wage base) and 1.45% toward Medicare, with no cap. Employers match these amounts.
What is the 2025 Social Security wage base?
The Social Security wage base for 2025 is $176,100. Wages above this threshold are not subject to the 6.2% Social Security tax, though the 1.45% Medicare tax continues to apply on all wages.
Do self-employed people pay FICA?
Self-employed individuals pay self-employment tax instead, which covers both the employee and employer shares (15.3% combined). They may deduct half of SE tax on their Form 1040.
Is there an additional Medicare tax above certain income levels?
Yes. An additional 0.9% Medicare tax applies to wages above $200,000 for single filers or $250,000 for married filing jointly. This is withheld by employers once your wages exceed $200,000 in a calendar year.
Does FICA apply to all types of compensation?
FICA applies to most wages, tips, and salaries. Some payments are exempt, including certain student worker wages, railroad retirement wages covered by RRTA, and payments to non-resident aliens in certain visa categories.
Official sources
- IRS: Topic 751 - Social Security and Medicare Withholding Rates.
- Social Security Administration: Contribution and Benefit Base.
- IRS: Publication 15 (Employer's Tax Guide).
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.