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Salary & HRstatutoryUnited States only

FICA Tax Calculator

Social Security and Medicare on wages, with the employer share alongside. Three separate taxes wearing one name, and only one of them stops at a ceiling.

Also called: social security tax calculator, medicare tax calculator, payroll tax calculator.

$
Tax year
Your FICA
$7,650.00

$7,650.00 from your pay and $7,650.00 from your employer. Social Security is $6,200.00 and stops at the wage base; Medicare is $1,450.00 and never does.

Social Security
$6,200.00
Medicare
$1,450.00
Additional Medicare
$0.00
Employer's share
$7,650.00
Combined cost
$15,300.00
Wages above the Social Security cap
$0.00
FICA as a share of wages
7.65%
How this is calculated

Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.

Method and background

This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for United States change on a published schedule; the effective date is shown on every rule-based tool.

How this is calculated

Social Security is charged at 6.2% from each side up to an annual wage base that is re-set every year. Medicare is 1.45% from each side on every dollar with no ceiling. An additional 0.9% of Medicare applies to wages above a threshold, is charged to the employee only, and that threshold has never been indexed to inflation, so it reaches further every year.

FICA = 6.2% of wages up to the base + 1.45% of all wages + 0.9% of wages over the threshold
W
Annual wages (currency)
B
Social Security wage base (currency)
t
Additional Medicare threshold (currency)

Worked examples

Each of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.

100,000 of wages

Annual wages
$100,000.00
Filing status
Single
Tax year
Tax year 2025

Your FICA$7,650.00

6.2% and 1.45% of 100,000, all below both thresholds

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above the wage base and the additional-Medicare threshold

Annual wages
$300,000.00
Filing status
Single
Tax year
Tax year 2025

Your FICA$16,168.20

SS caps at 176,100; Medicare on all 300,000; 0.9% on the 100,000 over the threshold

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a joint filer clears the higher threshold later

Annual wages
$240,000.00
Filing status
Married filing jointly
Tax year
Tax year 2025

Your FICA$14,398.20

boundary: the joint threshold is 250,000, so nothing is due at 240,000

Open this example

Method and limits

What it assumes

  • Wages from a single employer. Two employers can each withhold up to the wage base, and the excess is reclaimed on the return.

What it deliberately does not model

  • Railroad retirement tax and the treatment of statutory employees are outside this calculator.
  • Some state and local government workers are outside Social Security entirely.

Sources

Formula version 1.0.0 · definition 1.0.0 · United States · Report a problem with this calculator

Frequently asked questions

Why did Social Security stop coming out of my pay?
You reached the annual wage base. Social Security stops for the rest of the calendar year and resets in January. Medicare keeps going, because it has no ceiling.
Does my employer match the additional Medicare tax?
No. The employer matches Social Security and the base Medicare rate, but the additional 0.9% is charged to the employee alone.