Social Security & Medicare
FICA payroll taxes: Social Security, the wage base, Medicare and the Additional Medicare Tax.
Popular calculators
Paycheck Calculator
Take-home pay per paycheck after federal, FICA, state and local taxes and your deductions.
Federal Income Tax Calculator
Your 2026 federal income tax, bracket by bracket, with credits and new deductions.
Salary Comparison by State
One salary, every state: take-home pay and taxes side by side.
Guides
FICA Tax Explained: Social Security and Medicare
FICA is 7.65% of wages for employees — 6.2% Social Security (up to $184,500) plus 1.45% Medicare on all wages. Self-employed workers pay 15.3%.
Medicare Tax and the Additional Medicare Tax in 2026
Medicare tax is 1.45% on all wages with no cap. Single filers pay 0.9% extra on wages above $200,000. The combined rate can reach 2.35%.
Social Security Tax 2026: Rates, Wage Base, and Max
For 2026, Social Security tax is 6.2% on wages up to $184,500. Employees pay up to $11,439. Self-employed workers pay 12.4% on 92.35% of net earnings.
Social Security Wage Base 2026: $184,500 Explained
The 2026 Social Security wage base is $184,500 — up from $176,100 in 2025. Wages above this limit are not subject to the 6.2% Social Security tax.