FICA Tax Calculator 2025 / 2026
Calculate your FICA taxes (Social Security and Medicare) on annual wages and see both the employee and employer share. Enter your annual wages, filing status, and tax year, and the calculator applies 2025 rates: 6.2% Social Security on the employee side (capped at the $176,100 wage base per SSA) plus 6.2% employer match on the same capped amount, plus 1.45% Medicare on all wages with no cap for both employee and employer, and an additional 0.9% Medicare surtax on the employee side only for wages exceeding $200,000 (single) or $250,000 (married filing jointly). The tool shows your employee share, employer share, and totals for each component. FICA (Federal Insurance Contributions Act) funds Social Security (Old-Age, Survivors, and Disability Insurance) and Medicare (Hospital Insurance). Most W-2 employees pay only the employee half because the employer matches; self-employed individuals pay both sides through self-employment tax, which is calculated differently. The 2026 Social Security wage base is $184,500 (SSA announced this in October 2025); you can edit the wage base field to match your own pay records. Use this calculator when reviewing a paycheck, understanding your total tax burden, or comparing the employer-side FICA costs in hiring decisions. The four FAQs address what FICA stands for and funds, the wage base, the Additional Medicare Tax, and self-employment tax treatment.
On annual wages of $85,000.00 (single filer, 2025), your employee FICA is $6,502.50: Social Security $5,270.00 plus Medicare $1,232.50. Your employer matches $6,502.50.
How FICA works
FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare. Both the employee and the employer each pay their share. For 2025:
| Component | Employee rate | Employer rate | Wage cap |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | $176,100 |
| Medicare (HI) | 1.45% | 1.45% | No cap |
| Additional Medicare | 0.9% | None | Above $200k / $250k / $125k |
Social Security taxes stop once wages cross the annual wage base ($176,100 for 2025). Medicare taxes never stop. The Additional Medicare Tax is an employee-only levy with no employer match, triggered when wages exceed thresholds that depend on filing status.
SS tax (ee) = min(wages, SS wage base) x 0.062
Medicare tax (ee) = wages x 0.0145
Additional Medicare = max(0, wages - threshold) x 0.009
Total employee FICA = SS tax + Medicare tax + Additional Medicare
Total employer FICA = min(wages, SS wage base) x 0.062 + wages x 0.0145
Worked example for 2025
An employee earning $85,000.00 annually, filing as single, in 2025. The SS wage base is $176,100; the single Additional Medicare threshold is $200,000.
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Social Security: $85,000.00 is below $176,100, so full 6.2% applies.
Employee SS: $85,000.00 x 6.2% = $5,270.00.
Employer SS: $85,000.00 x 6.2% = $5,270.00. - Medicare (no cap): $85,000.00 x 1.45% = $1,232.50 (each side).
- Additional Medicare: wages ($85,000.00) are below the $200,000 single threshold, so Additional Medicare = $0.00.
- Total employee FICA: $5,270.00 + $1,232.50 = $6,502.50.
- Total employer FICA: $5,270.00 + $1,232.50 = $6,502.50.
Additional Medicare Tax in practice
Employers are required to withhold the Additional Medicare Tax once wages to an employee exceed $200,000 in a calendar year, regardless of the employee's filing status. If an employee is married filing jointly and the household threshold ($250,000) is not reached, the employee claims a refund of any over-withheld amount on their Form 1040. Conversely, married filing separately filers with a $125,000 threshold may owe additional tax not withheld by their employer.
The employer never owes Additional Medicare Tax. It is an employee-only cost with no matching requirement. Source: IRS Topic 560, Additional Medicare Tax.
The gap between what your employer withholds and what you owe
The most common FICA surprise has nothing to do with the headline 6.2% and 1.45% rates: it is the mismatch between what an employer withholds and what a taxpayer actually owes. Employers must start withholding the 0.9% Additional Medicare Tax the moment your wages with that employer cross $200,000, and they apply that trigger to every employee regardless of filing status. Yet the real thresholds are $250,000 for married filing jointly and just $125,000 for married filing separately. A married-separate filer earning $150,000 will have too little withheld and must settle the difference on Form 8959, while a jointly filing couple where one spouse earns $210,000 may see money withheld that they later reclaim.
A second blind spot is the wage base resetting per employer. The $176,100 Social Security cap applies separately to each job, so someone who changes employers or holds two positions can have 6.2% over-withheld on combined wages above that cap. That excess is not lost: it is recovered as a credit on Schedule 3 of Form 1040, not from either employer.
Finally, treat the employer match as a real cost of employment, not a line item on your own check. When you weigh a W-2 offer against contract work, add the 7.65% employer share back in: a self-employed person carries both halves through self-employment tax, which is exactly why the combined figure lands at 15.3%.
FICA tax: frequently asked questions
What does FICA stand for and what does it fund?
FICA stands for the Federal Insurance Contributions Act. It funds Social Security (Old-Age, Survivors, and Disability Insurance) and Medicare (Hospital Insurance). Both employees and employers pay into each program through payroll withholding and matching contributions.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Wages above this amount are not subject to the 6.2% Social Security tax, but all wages remain subject to the 1.45% Medicare tax. The SSA announces any adjustment to the wage base each October for the following year. Source: SSA Contribution and Benefit Base.
What is the Additional Medicare Tax and who pays it?
The Additional Medicare Tax is 0.9% levied on employees (not employers) on earned income above $200,000 for single filers, $250,000 for married filing jointly, or $125,000 for married filing separately. Employers must withhold it once wages to an employee exceed $200,000, regardless of filing status. The employee reconciles any remaining liability or overpayment on Form 8959. Source: IRS Topic 559.
Does self-employed income have a different FICA treatment?
Yes. Self-employed individuals pay the combined employee and employer FICA rates through the self-employment tax (15.3% on the Social Security portion and 2.9% Medicare). However, IRS Schedule SE first reduces net self-employment income by 7.65%, and half of the SE tax is deductible from gross income. Use the Self-Employment Tax Calculator for that scenario.
Official sources
- FICA rates and rules: IRS Topic 751, Social Security and Medicare Withholding Rates.
- Additional Medicare Tax: IRS Topic 560, Additional Medicare Tax.
- 2025 Social Security wage base ($176,100): SSA Contribution and Benefit Base.
- Self-employment tax (Schedule SE): IRS Publication 533, Self-Employment Tax.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not financial or tax advice.