What is the FICA tax rate for 2026?

FICA is 7.65% for an employee: 6.2% Social Security on wages up to the $176,100 wage base plus 1.45% Medicare on all wages. Employers match the same 7.65%, so the combined rate is 15.3% — exactly what a self-employed person pays.

What is the Social Security wage base for 2026?

The 2026 Social Security wage base is $176,100. The 6.2% Social Security tax stops once your wages reach that cap, so the maximum employee Social Security tax is $176,100 * 6.2% = $10,918.20. Medicare has no wage cap.

Who pays the 0.9% Additional Medicare Tax?

Only the employee pays the 0.9% Additional Medicare surtax, and only on wages above $200,000 (single filer threshold). The employer's 1.45% Medicare match does not include this surtax — employers never pay the additional 0.9%.

How is FICA different for the self-employed?

Self-employed people pay both the employee and employer halves as Self-Employment tax: 12.4% Social Security (capped at $176,100) plus 2.9% Medicare on all earnings, for 15.3% total, computed on 92.35% of net self-employment income, with the extra 0.9% Medicare above $200,000.

FICA Tax Calculator — Gera Tools

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This calculator computes your 2026 FICA payroll taxes — the Social Security and Medicare contributions withheld from wages. It breaks out the employee share, the matching employer share, and the combined 15.3% a self-employed person pays.

How it works

FICA has two parts, each with separate rules:

Social Security: 6.2% on wages up to the $176,100 wage base
Medicare:        1.45% on ALL wages (no cap)
Additional Medicare: 0.9% on wages above $200,000 (employee only)

The employee pays 6.2% + 1.45% = 7.65%, plus the 0.9% surtax on any wages above $200,000. The employer matches the 6.2% and 1.45% but never pays the 0.9% surtax. A self-employed person pays both halves as Self-Employment tax — 12.4% Social Security (capped) and 2.9% Medicare, computed on 92.35% of net earnings, plus 0.9% above $200,000.

Example

On $80,000 of wages: Social Security is 80,000 * 6.2% = $4,960 (below the $176,100 cap, so the full amount is taxed). Medicare is 80,000 * 1.45% = $1,160. The employee owes $6,120, and the employer matches it for another $6,120 — a combined $12,240. A self-employed person earning the same $80,000 would owe SE tax on 80,000 * 92.35% = $73,880, or about $11,303.

Notes

Estimate only — not tax advice. Uses 2026 FICA rates: Social Security 6.2% to the $176,100 wage base, Medicare 1.45% on all wages, and the 0.9% Additional Medicare surtax on wages above $200,000 (employee only). Self-employment tax is shown on 92.35% of net earnings, and the surtax threshold can differ by filing status. Verify current figures with the IRS at irs.gov.