FICA Payroll Tax Calculator
Split 2026 FICA into Social Security, Medicare, and take home.
What it does
Pay stubs hide two taxes inside one line. Social Security takes 6.2% but quits at a yearly ceiling, while Medicare takes 1.45% of everything and adds 0.9% on high wages. Knowing which line bites explains why two equal raises can net differently.
The tool above splits 2026 employee FICA. Enter gross pay to get Social Security, Medicare, the total, and take home before income tax. Defaults use $60,000, so the page opens solved at $3,720.00 plus $870.00 for $4,590.00 total and $55,410.00 kept.
The ceiling shapes the curve. At $200,000 Social Security caps at $11,439.00 on the $184,500 base while Medicare reaches $2,900.00 with no extra yet. Push to $250,000 and Social Security holds at $11,439.00 while Medicare climbs to $4,075.00 with the $450 extra included, totaling $15,514.00.
Both sources agree because both are the government: the Social Security Administration publishes the base and the IRS publishes the rates in Topic 751. Employer matching mirrors the employee 6.2% and 1.45% separately and never touches the extra 0.9%, which is why employer cost and employee withholding diverge at the top.
Use the table for landmarks, then run your pay. The page covers 2026 employee FICA only; income tax withholding, state taxes, and pretax benefits all come off afterward. Within range it answers the stub questions fast: what left, to which tax, and what stayed.
How to use
- Enter annual gross pay.
- Read Social Security first.
- Read Medicare beside it.
- Read total FICA and take home.
- Rerun over $200,000 to see extra Medicare.
- Compare against a real pay stub.
Formula
- Gross
- Annual gross wages in dollars.
- Base
- 2026 Social Security wage base.
- SS
- Employee Social Security tax.
- Medicare
- Employee Medicare including extra.
Rates follow IRS Topic 751 with the Social Security Administration 2026 wage base of $184,500. Additional Medicare withholding starts past $200,000 of wages with no employer match. Figures cover the employee share only; employer matching and income tax sit outside.
Worked example
Example: $60,000 in 2026
An employee earns $60,000 in 2026. Find Social Security, Medicare, total FICA, and take home.
- Social Security = 60000 x 6.2% = $3,720.00, under the $184,500 base.
- Medicare = 60000 x 1.45% = $870.00, no base limit.
- Total FICA = 3720 + 870 = $4,590.00.
- Take home = 60000 - 4590 = $55,410.00.
- No additional Medicare under $200,000.
- Employer matches the same 6.2% plus 1.45% separately.
Reference table
| Gross | SS | Medicare | Total |
|---|---|---|---|
| $60,000 | $3,720.00 | $870.00 | $4,590.00 |
| $100,000 | $6,200.00 | $1,450.00 | $7,650.00 |
| $200,000 | $11,439.00 | $2,900.00 | $14,339.00 |
| $250,000 | $11,439.00 | $4,075.00 | $15,514.00 |
Limits
- 2026 figures and employee share only.
- No income tax or state tax.
- No pretax benefit adjustments.
- Wages only; self employment differs.
Common mistakes
- Applying Social Security past the base.
- Missing extra Medicare over $200k.
- Doubling the employer match in.
- Using last year base for this year.
- Reading FICA as the whole stub.
Try it yourself
Quick checks. Answers sit tucked under each question.
Gross $200,000?
SS $11,439.00. Medicare $2,900.00. Total $14,339.00. Keeps $185,661.00.
Gross $250,000?
SS $11,439.00. Medicare $4,075.00. Total $15,514.00. Keeps $234,486.00.
Gross $100,000? Work it by hand.
SS = 100000 x 6.2% = $6,200.00. Medicare = $1,450.00. Total $7,650.00. Keeps $92,350.00.
Questions
What is FICA?
Federal payroll tax: 6.2% Social Security to a wage base plus 1.45% Medicare on all wages, with 0.9% extra Medicare over $200,000.
What is the 2026 wage base?
$184,500 for 2026. Only Social Security stops there; Medicare runs on every dollar.
When does extra Medicare start?
Without regard to filing status, on wages over $200,000 in the year. There is no employer match on it.
Who pays what share?
Employee 6.2% plus employer 6.2% to the base, then 1.45% each on all wages. This page shows the employee side.
What about exactly $200,000?
Yes: $200,000 gives $11,439.00 Social Security plus $2,900.00 Medicare for $14,339.00 total.
Does it include income tax?
No. Income tax withholding, state tax, and benefits all sit outside; this page is FICA only.