Annual FICA withheld · 2026 example

$6,503

Updates immediately as you edit below.

FICA Tax Calculator

2026 Social Security and Medicare tax on your pay

Pay Frequency

Wages from Employer 1 in 2026

Pay subject to Medicare tax for the year (Form W-2 box 5). 401(k) deferrals count; most cafeteria plan (section 125) benefits do not.

Wages from Employer 2

A second job, or an earlier employer this year. Each employer withholds Social Security tax on up to the wage base separately.

Wages from Employer 3

Assumes equal paychecks and the same underlying pay subject to Social Security and Medicare at each job (before the SS cap). Separate wage-base exceptions are not modeled. No filing-status or spouse liability is calculated here.

FICA tax withheld from your 2026 pay

$6,503

Social Security 6.2%

$5,270

Medicare 1.45% + 0.9%

$1,233

Per paycheck

$250.10

Before the wage base is reached, regular FICA is 7.65%: 6.2% Social Security and 1.45% Medicare. Medicare continues above that base. Your employer adds its own 7.65% (the 6.2% on up to $184,500 per job), $6,503 for the year.

Employer's share

$6,503

6.2% and 1.45%, no 0.9%

Excess Social Security

Credit on Schedule 3, line 11

Regular FICA rate

7.65%

Your SS due + 1.45% Medicare / your wages; excludes extra 0.9%

Withholding at each job

Per paycheck is at the start of the year, before any limit is reached

Employer	Wages	Per paycheck	Social Security	Medicare	0.9% withheld	Employer pays
1	$85,000	$250.10	$5,270	$1,233	$0	$6,503
Total	$85,000	$250.10	$5,270	$1,233	$0	$6,503

Excess Social Security and household reconciliation

Your employers withheld $5,270.00 of Social Security tax. The tax on one personal wage base is $5,270.00, leaving $0.00 of excess from distinct employers. A single employer’s incorrect overwithholding must be corrected with that employer, not claimed as this multiple-employer credit.

The $0.00 of Additional Medicare shown above is employer withholding only, not household tax due. For filing status, spouse employers, self-employment income and owe/credit reconciliation, use the Additional Medicare Tax Calculator.

By the Coast FIRE Calculator editorial team · Methodology · Official sources: SSA contribution and benefit base, 2022–2026; IRS Topic 751, Social Security and Medicare withholding · Sources checked October 4, 2026 · Corrections: hello@coastfirecalculator.io

This tool estimates withholding at your jobs, not a household tax return. For spouse employers and filing-status liability versus withholding, use the household Additional Medicare reconciliation tool.

FICA tax rate for 2026

FICA (the Federal Insurance Contributions Act) is the Social Security and Medicare tax on wages. For 2026 you pay 6.2% of your wages for Social Security, up to $184,500, and 1.45% for Medicare with no limit: 7.65% in all. Your employer pays the same 7.65% on top, so 15.3% of your pay goes to the two programs. On $250,000 at one job you pay $11,439 of Social Security tax, $3,625 of Medicare tax and $450 of Additional Medicare Tax; your employer pays $15,064.

2026 tax	Employee	Employer	Wages taxed
Social Security (OASDI)	6.2%	6.2%	Up to $184,500 per employer; at most $11,439.00 each
Medicare (HI)	1.45%	1.45%	All wages
FICA total	7.65%	7.65%	15.3% together
Additional Medicare Tax	0.9%	None	Withheld on wages over $200,000 at one employer; household liability is calculated separately on Form 8959
Self-employed	15.3% (both halves)		92.35% of net profit; see the self-employment tax calculator

From IRS Publication 15 (2026), IRS Topic 751, the Social Security Administration's contribution and benefit base table and the Form 8959 instructions, checked October 4, 2026. The rates are set in law; the wage base changes each year with the national average wage index.

Social Security wage base by year

Year	Wage base	Most employee Social Security tax
2022	$147,000	$9,114.00
2023	$160,200	$9,932.40
2024	$168,600	$10,453.20
2025	$176,100	$10,918.20
2026	$184,500	$11,439.00

Wage bases from the Social Security Administration's contribution and benefit base table, checked October 4, 2026; the last column is 6.2% of each, which for 2026 matches the $11,439.00 SSA prints. Medicare has had no wage limit since 1994.

FICA tax per paycheck

Employers work out Social Security and Medicare withholding by multiplying each payment by the employee rate. For a $75,000 salary:

Pay frequency	Gross pay	Social Security	Medicare	FICA per paycheck
Weekly (52 paychecks)	$1,442.31	$89.42	$20.91	$110.34
Every two weeks (26)	$2,884.62	$178.85	$41.83	$220.67
Twice a month (24)	$3,125.00	$193.75	$45.31	$239.06
Monthly (12)	$6,250.00	$387.50	$90.63	$478.13

Social Security withholding stops for the rest of the year once an employer has paid you $184,500; Medicare continues. At $260,000 paid every two weeks ($10,000.00 a paycheck), $620.00 of Social Security tax comes out of each of the first 18 paychecks, $279.00 out of paycheck 19, and none after. The 0.9% Additional Medicare Tax starts in the pay period in which that employer's wages pass $200,000: here paycheck 21, at $90.00 a paycheck. A bonus is split the same way: with $180,000 already paid, a $50,000 bonus has the 0.9% withheld on $30,000 of it (the IRS example).

Additional Medicare withholding at each employer

Each employer withholds 0.9% on the wages it pays you above $200,000 during the calendar year, regardless of filing status. It does not combine wages from other employers or from your spouse, even when it employs both of you. There is no employer match.

Your final liability depends on filing status, spouse wages and self-employment income. Use the Additional Medicare Tax Calculator for household Form 8959 reconciliation; the FICA tool above estimates payroll withholding only.

Excess Social Security tax from more than one employer

Each employer withholds Social Security tax on up to $184,500 of the wages it pays, without knowing what other jobs paid you. With two or more employers and more than $184,500 of wages in total, more than $11,439.00 may be withheld. You get the excess back as a credit on Schedule 3 (Form 1040), line 11, which reduces your tax or adds to your refund.

With $120,000 from one job and $100,000 from another, $13,640 is withheld and $2,201 of it is excess. With $100,000 and $84,500 there is no excess: the jobs add up to exactly the wage base, and $11,439 is the maximum.

If any one employer withheld more than the maximum, you cannot claim it on your return; that employer should correct it, and if it does not, you can claim a refund on Form 843. On a joint return each spouse works out the excess separately. The refund covers only the tax taken from your pay: each employer still pays its own 6.2% on up to $184,500 of the wages it paid. The prior-year maximum was $10,918.20; $11,439.00 is 6.2% of the 2026 wage base, the figure SSA prints.

Which pay FICA applies to

Pre-tax 401(k) deferrals and SIMPLE IRA salary reduction contributions are still wages for Social Security and Medicare tax, although they are generally left out of income tax withholding.
Benefits from a section 125 cafeteria plan may be excluded from Social Security and Medicare wages, depending on the benefit (Publication 15-B).
Wages are generally taxed regardless of your age or whether you already receive Social Security benefits.
Tips of $20 or more a month are generally subject to both the employee and employer shares.
For 2026, household workers are covered once paid $3,000 or more in cash wages, and election workers once paid $2,500 or more.
Some federal, state and local government employers do not have to withhold Social Security tax.

What the calculator leaves out

Uneven pay. Each job's wages are spread evenly over the year's paychecks, so a bonus or a job that starts mid-year moves the paycheck where the limits are reached.
Railroad retirement (RRTA) compensation, unreported tips (Form 4137) and wages on Form 8919.
Self-employment income; use the self-employment tax calculator, which also counts your wages against the $184,500 limit.
Income tax withholding and state payroll taxes.

Sources

Frequently Asked Questions

What is the FICA tax rate for 2026?

7.65% of your wages: 6.2% for Social Security on up to $184,500 and 1.45% for Medicare on all of it. Your employer pays the same 7.65%, so the combined rate is 15.3%. Once an employer has paid you more than $200,000 in the year, it also withholds a 0.9% Additional Medicare Tax, which the employer does not match.

How do I calculate FICA tax on my pay?

Multiply your wages by 6.2% (up to $184,500 a year at each job) and by 1.45%. On $60,000 that is $3,720 plus $870, $4,590 for the year. Paid every two weeks, $75,000 loses $220.67 a paycheck.

What is the most Social Security tax I can pay in 2026?

$11,439.00, which is 6.2% of the $184,500 wage base ($10,918.20 in 2025). Your employer pays the same amount. Medicare tax has no limit.

Do I pay FICA tax on 401(k) contributions?

Yes. Pre-tax 401(k) deferrals and SIMPLE IRA salary reduction contributions are generally left out of income tax withholding but are still wages for Social Security and Medicare tax. Benefits from a section 125 cafeteria plan may be excluded from FICA wages; whether they are depends on the benefit.

Why did my paycheck go up near the end of the year?

Each employer stops withholding the 6.2% Social Security tax once it has paid you $184,500 for the year. Paid $260,000 every two weeks, the last Social Security tax comes out of paycheck 19. Medicare tax continues all year.

I had two jobs. Did I pay too much Social Security tax?

Possibly. Each employer withholds on up to $184,500 of the wages it pays, so two jobs can take out more than the $11,439.00 maximum. With $120,000 and $100,000 of wages, $13,640 is withheld and $2,201 is excess, claimed as a credit on Schedule 3 (Form 1040), line 11. If a single employer withheld too much, ask that employer to correct it or file Form 843.

Does my employer withhold the Additional Medicare Tax if I am married?

Yes. Each employer withholds 0.9% on the wages it pays you above $200,000 regardless of filing status or your spouse’s earnings. It does not combine wages across employers, and there is no employer match. Use the Additional Medicare Tax Calculator for filing-status and household liability versus withholding.

Can I deduct the FICA tax taken from my paycheck?

No. The IRS says wage earners cannot deduct Social Security and Medicare taxes. Self-employed people can deduct half of their self-employment tax, which stands in for the employer's share.

Do I still pay FICA tax after 65 or while collecting Social Security?

Yes. Wages are generally subject to Social Security and Medicare taxes regardless of your age or whether you already receive Social Security benefits.

What is the difference between FICA and self-employment tax?

FICA is split: 7.65% from you and 7.65% from your employer. A self-employed person pays both halves as self-employment tax, 15.3%, on 92.35% of net profit, under the same $184,500 Social Security limit, and deducts half of it.

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