TaxWrenKey takeaways
- Employees pay 7.65% in FICA: 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages. The employer pays the same amount again.
- Self-employed people pay both halves as self-employment tax, 15.3% on 92.35% of net profit, and deduct half of it from income.
- Wages above $200,000 also pay the 0.9% Additional Medicare Tax. Employers do not match it.
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FICA is the payroll tax for Social Security and Medicare. In 2026 an employee pays 7.65% of wages: 6.2% for Social Security on the first $184,500 and 1.45% for Medicare on everything. The employer pays a matching 7.65%, and a self-employed person pays both halves, 15.3%. On a $75,000 salary that is $5,738 a year from your pay.
What are the FICA tax rates for 2026?
| Tax | Employee | Employer | Self-employed | Applies to |
|---|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% | Earnings up to $184,500 |
| Medicare | 1.45% | 1.45% | 2.9% | All earnings |
| Additional Medicare | 0.9% | none | 0.9% | Earnings over $200,000 ($250,000 joint) |
| Total up to the wage base | 7.65% | 7.65% | 15.3% |
Self-employment tax applies to 92.35% of net profit. Sources: IRS Topics 751, 554 and 560.
The rates are flat. Unlike income tax, FICA has no brackets, no standard deduction and no credits, so two people with the same wages pay the same Social Security and Medicare tax whatever their family situation. Only the Additional Medicare Tax depends on filing status.
How much FICA comes out of a paycheck?
Multiply your gross wages by 7.65% until you reach the Social Security cap. For one job, single filer, paid every two weeks (26 paychecks):
| Salary | Social Security | Medicare | You pay | Per paycheck | Employer pays |
|---|---|---|---|---|---|
| $40,000 | $2,480 | $580 | $3,060 | $118 | $3,060 |
| $75,000 | $4,650 | $1,088 | $5,738 | $221 | $5,738 |
| $150,000 | $9,300 | $2,175 | $11,475 | $441 | $11,475 |
| $250,000 | $11,439 | $4,075 | $15,514 | $597 | $15,064 |
Medicare includes the Additional Medicare Tax withheld on wages above $200,000. Equal paychecks, one employer.
Below the Social Security cap, FICA is exactly 7.65% of pay. Above it the share falls, because only Medicare continues: at $250,000 the employee share is 6.21% of wages. The take-home pay calculator shows FICA next to federal and state income tax for your salary and pay frequency.
What does the employer pay?
Your employer pays its own 6.2% Social Security and 1.45% Medicare on your wages. That money does not come out of your pay, but it is part of what you cost the employer: a $75,000 salary costs $80,738 once employer FICA is added. The employer side stops at the same wage base, and there is no employer share of the Additional Medicare Tax.
How does FICA work if you are self-employed?
Freelancers and sole proprietors have no employer to pay the other half, so they pay self-employment tax: 12.4% Social Security and 2.9% Medicare. It applies to 92.35% of net profit, and you can deduct half of the self-employment tax when figuring your adjusted gross income.
If you have a W-2 job and a side business, your wages use up the Social Security cap first. The 1099 tax calculator figures self-employment tax with or without W-2 wages, and the half deduction.
When does FICA stop?
Social Security tax stops for the rest of the calendar year once your wages reach $184,500, then starts again in January. Medicare never stops. The Social Security tax cap guide shows when the cap kicks in by salary and what happens with two jobs.
Sources
- IRS: Topic no. 751, Social Security and Medicare withholding rates (official)
- IRS: Topic no. 554, Self-employment tax (official)
- IRS: Topic no. 560, Additional Medicare tax (official)
Figures come from the data files behind our calculators and update with them. See our methodology and editorial policy. This article is general information, not tax advice.
Frequently asked questions
What does FICA stand for?
Federal Insurance Contributions Act, the law that sets the payroll taxes for Social Security and Medicare. On a pay stub, Social Security often appears as OASDI (Old-Age, Survivors, and Disability Insurance).
What is the FICA rate for 2026?
7.65% for employees (6.2% Social Security and 1.45% Medicare), plus the same 7.65% from the employer, for 15.3% in total. Social Security applies only to the first $184,500 of wages.
Is FICA part of federal income tax?
No. FICA is a separate payroll tax with flat rates, and the deductions and credits that lower your income tax do not reduce it. Federal income tax withholding is a different line on your pay stub, figured from your Form W-4.
Do I get FICA back in a tax refund?
Usually not. The exception is Social Security tax withheld by two or more employers on combined wages above $184,500: the excess comes back as a credit on your federal return.
Do employers pay the Additional Medicare Tax?
No. Only the employee pays the 0.9% Additional Medicare Tax. The employer withholds it from wages above $200,000 but adds nothing of its own.
Run your own numbers
- Take-home pay calculator
Gross to net salary after federal, FICA, state and local taxes.
- 1099 tax calculator
Self-employment tax, federal income tax with the QBI deduction, set-aside percentage and 2026 quarterly 1040-ES payments.
- Bonus tax calculator
Bonus check after the 22% federal flat withholding, FICA and state tax, and what the bonus really costs at year end.
- Self-employment tax calculator
Self-employment tax (Schedule SE): Social Security and Medicare on net profit, the wage base with W-2 wages, the Additional Medicare tax and the deduction for half.