How is FICA split between employer and employee in 2025?

FICA is split equally: the employee pays 7.65% (6.2% Social Security + 1.45% Medicare) and the employer pays a matching 7.65%, for 15.3% combined within the Social Security wage base. The 0.9% Additional Medicare Tax on high wages is paid by the employee only. (Source: IRS Topic No. 751 & 560.)

Does the employer pay the same FICA as the employee?

Yes for Social Security (6.2% each) and Medicare (1.45% each) — the employer matches the employee dollar for dollar. The one exception is the 0.9% Additional Medicare Tax, which has no employer match. (Source: IRS Topic No. 751 & 560.)

Does this include state unemployment or income tax?

No. This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. State unemployment (SUTA) rates vary by state and employer, and federal/state income-tax withholding is a separate system not computed here. (Source: IRS Topic No. 751 & 759.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No wage figures or other inputs are ever transmitted to any server.

FICA Tax Employer-Employee Split 2025 — 7.65% Each Side

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FICA Tax Employer-Employee Split 2025 (2025)

In 2025, FICA is split equally between worker and employer: the employee pays 7.65% (6.2% Social Security on wages up to the $176,100 wage base + 1.45% Medicare on all wages) and the employer matches 7.65%. The only piece the employer does not match is the 0.9% Additional Medicare Tax on high wages — that is the employee’s alone.

Enter annual wages below to see the employee share, the employer share, and the combined payroll tax — Social Security capped at the wage base, Medicare on every dollar, the 0.9% surtax for high earners, and employer FUTA. Everything runs in your browser — no wage data is transmitted.

Important: This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. It does not include state unemployment (SUTA), which varies by state and employer, or federal/state income-tax withholding, which is a separate system. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025); figures for the 2025 tax year, data as of 2024-10-10. Rates and the wage base change yearly; this is not tax or legal advice.