How to use the FICA tax calculator
- 1 Enter your wages, or your net self-employment profit.
- 2 Choose whether you are an employee or self-employed.
- 3 Choose your filing status for the Additional Medicare Tax.
- 4 Enter wages from a second job, if any, and read your FICA tax.
Worked example
An employee earning $120,000 with one job. Social Security is 6.2% of $120,000 = $7,440 (under the $184,500 base) and Medicare 1.45% = $1,740, for a total of $9,180 (7.65%). No Additional Medicare Tax applies under $200,000. The employer pays another $9,180, so $18,360 goes to FICA in total.
Understanding your FICA
- Check your pay stub: Social Security and Medicare are separate lines.
- Watch for the wage base: Social Security stops at $184,500.
- Two jobs? Claim excess Social Security on your return.
- Use pre-tax benefits through a cafeteria plan to cut FICA.
See your full pay with the Paycheck Calculator, self-employment tax with the Self-Employment Tax Calculator, and income tax with the Federal Income Tax Calculator.
Features
2026 wage base
Social Security tax stops at $184,500 of wages.
Additional Medicare Tax
0.9% over $200,000 single or $250,000 joint.
Two jobs
Shows the excess Social Security you get back.
When to use it
Checking your pay stub
See your full take-home pay with the Paycheck Calculator.
Self-employed
See the full picture with the Self-Employment Tax Calculator.
Contract or job
Compare total pay with the 1099 vs W-2 Calculator.
Bonus pay
FICA also applies to bonuses. Check with the Bonus Tax Calculator.
Related Tax tasks
Frequently asked questions
What is FICA tax?
Federal Insurance Contributions Act tax: the Social Security and Medicare tax taken from wages. Employees pay 7.65% (6.2% + 1.45%) and employers pay the same.
What is the Social Security wage base for 2026?
$184,500. Wages above that are not subject to the 6.2% Social Security tax, so the most an employee pays is $11,439. For 2027 the wage base rises to $192,300.
Is there a limit on Medicare tax?
No. Medicare tax of 1.45% applies to all wages, and the Additional Medicare Tax of 0.9% applies to wages above $200,000 single or $250,000 joint.
How much FICA is taken from $120,000?
$7,440 of Social Security and $1,740 of Medicare: $9,180, or 7.65%. The employer pays another $9,180.
What if I have two jobs?
Each employer withholds Social Security up to the wage base. If your combined wages are over $184,500, you get the excess back as a credit on Form 1040.
Do self-employed people pay FICA?
They pay self-employment tax instead: both halves, 15.3%, on 92.35% of net profit, and can deduct half of it on Form 1040.
Is FICA taken from 401(k) contributions?
Yes. Traditional 401(k) contributions reduce income tax but not FICA. Health insurance premiums and HSA contributions through a cafeteria plan avoid FICA.
Do tips and overtime have FICA?
Yes. The new deductions for tips and overtime reduce income tax only; Social Security and Medicare tax still apply.
Who is exempt from FICA?
Some students working for their school, certain nonresident aliens, some members of religious groups, and some state and local workers covered by another pension plan.
How do I calculate FICA tax by hand?
Multiply your wages up to $184,500 by 6.2% for Social Security, multiply all your wages by 1.45% for Medicare, and add 0.9% of any wages above $200,000 ($250,000 joint). For $60,000 of wages that is $3,720 plus $870, or $4,590.
Is the employer share part of my pay?
It is not shown on your pay stub, but it is a cost of employing you. Contractors pay it themselves through self-employment tax.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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