FICA Payroll Tax Calculator 2026
Estimate Social Security and Medicare payroll tax for employees and the self-employed. Includes the wage base cap and Additional Medicare Tax.
How to Use the FICA Calculator
- Enter your gross wages or self-employment income.
- Choose employee or self-employed to apply the correct rates.
- Review the Social Security, Medicare, and total FICA amounts.
- Combine with the After-Tax Income Calculator for net take-home pay.
FICA Calculation Formula
employeeFICA = income × 7.65% (6.2% SS + 1.45% Medicare) selfEmployed = income × 15.3% (full SECA) SS stops at the annual wage base cap
FICA Is the Same in Every State
Unlike state income or sales tax, FICA is set by federal law and does not change by state. Your total payroll burden differs across states only because of state income tax, which you can model with our Income Tax and State Tax Burden calculators.
Related Tax Tools
Related Tax Guides
In-Depth Guide
Worked Example
An employee earning $60,000 pays Social Security tax at 6.2% and Medicare at 1.45%, a combined employee FICA rate of 7.65%. On $60,000 that is $4,590, withheld from the paycheck, and the employer pays a matching $4,590. Social Security tax only applies up to the annual wage base, which in recent years has sat around $176,100 and is adjusted each year for inflation by the SSA. Someone earning $200,000 therefore pays 6.2% only on the first roughly $176,100. High earners owe an extra 0.9% Medicare tax once wages exceed $200,000 single or $250,000 married. The calculator applies the wage base and the additional Medicare threshold automatically so you see the true total.
Common Mistakes to Avoid
Employees often think FICA is a flat 7.65% on everything; it is not, because the 6.2% Social Security portion stops at the wage base while the 1.45% Medicare portion continues. Another error is forgetting the additional 0.9% Medicare surtax above $200,000 single or $250,000 married, which has no employer match. Self-employed readers sometimes compare their 15.3% SECA rate directly to an employee's 7.65% without realizing they can deduct half of SECA. Finally, FICA is separate from income tax, so a big refund or bill at filing does not mean your FICA was calculated wrong; the two systems run in parallel.
When to Consult a Tax Professional
For a standard W-2 wage the calculator is sufficient, but the 0.9% Medicare surtax and the wage base create planning questions for high earners and the self-employed. If you have multiple employers, each may withhold Social Security up to the base independently, causing an overpayment that you recover on your return rather than at the payroll level. Business owners choosing S-corporation versus sole proprietor status should model the payroll versus distribution trade-off with an advisor. anyone with household employees or complex equity compensation should also confirm FICA treatment before year-end.
Sources & Further Reading
The Social Security wage base and rates are set by the SSA at SSA.gov. The IRS explains the 0.9% Additional Medicare Tax at IRS.gov. For state-level context on payroll taxes, the Federation of Tax Administrators provides background at TaxAdmin.org. The calculator uses these thresholds so the example matches current law.
Disclaimer: SaveTaxUS calculators provide estimates only and do not constitute official tax advice. All calculations run locally in your browser — we never upload your income, property, or financial data.
Data source: Rates are based on publicly available 2026 IRS federal brackets and state tax publications. For formal filing, consult a licensed CPA. Last updated: July 2026.