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FICA Tax Calculator
Employee FICA estimate with TY2026 wage base $184,500, Medicare 1.45%, and Additional Medicare 0.9% above thresholds. Educational only.
Limitation: Educational estimate for U.S.
How to Estimate Employee FICA
Enter annual wages for one employee scenario.
Select filing status for the Additional Medicare threshold model.
Aliases for SS and Medicare
/social-security-tax-calculator and /medicare-tax-calculator redirect here to avoid three near-duplicate pages.
What FICA Results Mean
Employee share only. Employer match is not included. Employer withholding of Additional Medicare begins at $200,000 of wages regardless of filing status in real payroll—see IRS Topic 751.
FICA Examples
$100,000 wages
Scenario inputs
Primary result
$6,200 Social Security + $1,450 Medicare.
$250,000 single
Scenario inputs
Primary result
Additional Medicare on $50,000 above the $200,000 threshold.
Educational estimate
Confirm with IRS.gov or a qualified professional before filing or changing payroll elections.
Frequently Asked Questions
Still have questions about this calculation?
Try the CalculatorEmployee FICA Formulas
TY2026 employee payroll tax rates.
Formula
Social Security
0.062 × min(wages, 184500 − priorSSWages)
Medicare
0.0145 × wages
Additional Medicare
0.009 × max(0, wages − threshold)
Scientific Background
Assumptions: employee share; TY2026 wage base $184,500; Additional Medicare by filing-status threshold on annual wages. Limitations: employer match, multi-employer withholding quirks, and tips aggregation not modeled. Sources: https://www.irs.gov/taxtopics/tc751 and SSA wage-base determination for 2026 cited in content for context.
Sources & review
FICA Tax Calculator documents the references behind its formulas and assumptions. Always treat results as educational estimates, not personalized professional advice.
Last reviewed
July 22, 2026
IRS digital assets / tax reference
Internal Revenue Service (IRS)
https://www.irs.gov/taxtopics/tc751Free Calculator Hub methodology
Free Calculator Hub
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