FICA Tax Calculator
FICA is the flat 7.65% that comes out of almost every American paycheck before income tax is even considered. This calculator splits it into its parts and shows where each one stops.
Tax year 2026 · Updated 2026-08-29 · Federal, state and local withholding · Free, no sign-up
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What FICA is made of
The Federal Insurance Contributions Act funds two programmes. Social Security — formally Old-Age, Survivors and Disability Insurance — takes 6.2% of wages up to an annual ceiling, $184,500 for 2026. Medicare hospital insurance takes 1.45% of every dollar with no ceiling at all. Your employer pays a matching 6.2% and 1.45%, so the combined cost of employing you is 15.3% of wages up to the base.
A third component, the Additional Medicare Tax, adds 0.9% on wages above $200,000. There is no employer match on it. Employers must start withholding it once your wages with that employer exceed $200,000 in the calendar year, regardless of your filing status — which is why a married couple each earning $180,000 has none withheld but owes it on the $110,000 above their $250,000 joint threshold when they file Form 8959.
The wage base and what happens when you cross it
Social Security stops for the year the moment your year-to-date wages reach $184,500. From that paycheck onward your take-home rises by 6.2% of gross with no other change — a raise that arrives automatically and then disappears again in January when the base resets.
This is one of the most common causes of the question 'why did my paycheck change?' in both directions. The paycheck troubleshooting guide covers the January reset, and the table below shows where the crossover happens.
| Annual wages | Social Security | Medicare | Additional Medicare | Total FICA | Effective rate |
|---|---|---|---|---|---|
| $50,000 | $3,100 | $725 | $0 | $3,825 | 7.65% |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 | 7.65% |
| $150,000 | $9,300 | $2,175 | $0 | $11,475 | 7.65% |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 | 7.65% |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 | 6.21% |
| $400,000 | $11,439 | $5,800 | $1,800 | $19,039 | 4.76% |
| $1,000,000 | $11,439 | $14,500 | $7,200 | $33,139 | 3.31% |
Who does not pay FICA
Not everyone does. Students employed by the school they attend are generally exempt. Certain non-resident aliens on F, J, M and Q visas are exempt on wages connected to their visa purpose. Some state and local government employees covered by a qualifying public pension instead of Social Security are exempt, as are members of certain recognised religious groups who file Form 4029.
Self-employed people pay the equivalent as self-employment tax at 15.3% — both halves — on 92.35% of net profit, with half of it deductible on the income tax return. The self-employment tax calculator handles that case.
Frequently asked questions
What is FICA on my paycheck?
The combined Social Security and Medicare tax: 6.2% for Social Security on wages up to $184,500 in 2026, and 1.45% for Medicare with no cap. Your employer pays the same amounts again.
Why did Social Security stop being taken out?
You reached the annual wage base of $184,500. Social Security withholding stops for the rest of the calendar year and restarts in January.
Can I get FICA back?
Only if it was withheld in error — for example on exempt student or visa wages, or if two employers between them withheld Social Security on more than the wage base, in which case you claim the excess as a credit on your return.
Does a 401(k) contribution reduce FICA?
No. Traditional 401(k) deferrals reduce income tax wages but not Social Security and Medicare wages. Section 125 benefits such as health premiums, an FSA and a payroll HSA do reduce FICA wages.