FICA Tax Calculator (Paycheck Social Security & Medicare)

How much Social Security and Medicare should be withheld from this paycheck?

Single calculationv1.0.0Verified 2026-11-01Runs in your browser

Spec sheet

fica_employee_withholding · v1.0.0

Method

Employee FICA withholding with year-to-date wage base

01SS wages = min(gross, max(0, wage base − YTD wages))
02Social Security = 6.2 % × SS wages
03Medicare = 1.45 % × gross
04Additional Medicare = 0.9 % × wages above $200,000 YTD (employer withholding rule)

Limits — read before relying on it

Employee share only (the employer pays a matching 6.2 % + 1.45 %).
Pre-tax deductions (e.g. Section 125 health premiums) reduce FICA wages — enter wages after them; 401(k) deferrals do not reduce FICA wages.
Federal income tax withholding is not included.

Sources

SSA — Contribution and benefit base ↗official data
IRS — Additional Medicare Tax Q&A ↗official data

Reference data

OCG knowledge packs

Rates and rules this calculator reads, stored as versioned OCG facts with a source and validity period. Facts marked “pending review” are used with a warning until a person verifies them against the source.

U.S. Social Security & Medicare (FICA / SECA) parameterslogic:pack:us_irs:fica_self_employment · v2027.2.0

Parameter	Value	Valid	Status
Social Security contribution and benefit base	147000 USD	2022-01-01 → 2023-01-01	accepted
Social Security contribution and benefit base	160200 USD	2023-01-01 → 2024-01-01	accepted
Social Security contribution and benefit base	168600 USD	2024-01-01 → 2025-01-01	accepted
Social Security contribution and benefit base	176100 USD	2025-01-01 → 2026-01-01	accepted
Social Security contribution and benefit base	184500 USD	2026-01-01 → 2027-01-01	accepted
Social Security contribution and benefit base	192300 USD	2027-01-01 → 2028-01-01	accepted
Self-employment Social Security (OASDI) rate	0.124	1990-01-01 →	accepted
Self-employment Medicare (HI) rate	0.029	1990-01-01 →	accepted
Additional Medicare Tax rate	0.009	2013-01-01 →	accepted
Additional Medicare threshold — single / HoH / QSS	200000 USD	2013-01-01 →	accepted
Additional Medicare threshold — married filing jointly	250000 USD	2013-01-01 →	accepted
Additional Medicare threshold — married filing separately	125000 USD	2013-01-01 →	accepted
Net earnings factor (100 % − 7.65 %)	0.9235	1990-01-01 →	accepted
Minimum net earnings subject to SE tax	400 USD	1990-01-01 →	accepted
Employee Social Security (OASDI) tax rate	0.062	1990-01-01 →	accepted
Employee Medicare (HI) tax rate	0.0145	1986-01-01 →	accepted
Employer Additional Medicare withholding threshold	200000 USD	2013-01-01 →	accepted

Sources: SSA — Contribution and benefit base (snapshot on file) · IRS — Self-employment tax (Social Security and Medicare taxes) (snapshot on file) · IRS — Questions and answers for the Additional Medicare Tax (snapshot on file)

Worked example

computed by the same formula

$5,000 paycheck, 2026

Inputs

Gross pay this paycheck (FICA wages): 5000
FICA wages earlier this year (same employer): 0
Tax year: 2026

Result

Total FICA withheld: $382.50
Social Security (6.2 %): $310.00
Medicare (1.45 %): $72.50
Additional Medicare (0.9 %): $0.00
Wage base remaining after this paycheck: $179,500.00

1. Wage base = 184,500
2. Wages subject to Social Security = 5,000
3. Wages above $200,000 YTD = 0

Questions

How is the fica tax calculator calculated?

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Employee FICA withholding with year-to-date wage base. SS wages = min(gross, max(0, wage base − YTD wages)) · Social Security = 6.2 % × SS wages · Medicare = 1.45 % × gross · Additional Medicare = 0.9 % × wages above $200,000 YTD (employer withholding rule)

Example: $5,000 paycheck, 2026?

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Total FICA withheld: $382.50; social security (6.2 %): $310.00.

What does this calculator not cover?

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Employee share only (the employer pays a matching 6.2 % + 1.45 %). Pre-tax deductions (e.g. Section 125 health premiums) reduce FICA wages — enter wages after them; 401(k) deferrals do not reduce FICA wages. Federal income tax withholding is not included.

Where do the numbers come from?

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Sources: SSA — Contribution and benefit base; IRS — Additional Medicare Tax Q&A; IRS — Self-employment tax (Social Security and Medicare taxes); IRS — Questions and answers for the Additional Medicare Tax. Official rates are stored as versioned facts with a quote from the source and a validity period, and the rate in force on your date is used. The formula is versioned (fica_employee_withholding v1.0.0) and covered by automated tests.

Is my data stored?

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No. The calculation runs in your browser and nothing is sent unless you choose to save a shareable link.

Also searched asfica tax calculator · social security tax on paycheck · medicare tax withholding · how much fica is taken out · payroll tax calculator

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