Paycheck Guide · FICA · 2026
Social Security and Medicare Tax: What Gets Withheld?
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FICA taxes — Social Security and Medicare — are withheld from every US employee paycheck regardless of state, salary level, or filing status. Unlike federal income tax, FICA rates are flat and apply to gross wages without adjustment for deductions or credits.
2026 FICA rates
| Tax | Employee rate | Employer rate | Wage cap |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45% | 1.45% | No cap |
| Additional Medicare | 0.9% | $0 | Above $200,000 (single) |
Example: $80,000 salary FICA breakdown
At an $80,000 annual salary, a single filer's FICA withholding is approximately $4,960 for Social Security and $1,160 for Medicare per year — totaling $6,120 in employee FICA. The employer matches this amount, contributing an equal $6,120 on your behalf without reducing your paycheck.
| Tax | Annual | Per biweekly paycheck |
|---|---|---|
| Gross pay | $80,000 | $3,076.92 |
| Federal income tax | −$8,770 | −$337 |
| Social Security | −$4,960 | −$191 |
| Medicare | −$1,160 | −$45 |
| Texas state tax (none) | $0 | $0 |
| Estimated net take-home | ≈ $65,110 | ≈ $2,504 |
The Social Security wage base
The Social Security wage base is the annual maximum amount subject to the Social Security portion of FICA. Wages above $184,500 in 2026 are no longer subject to the Social Security rate for that calendar year. This creates a meaningful per-paycheck change late in the year for high earners who reach the cap — the Social Security withholding stops, and take-home pay increases by the equivalent amount per period.
Additional Medicare Tax at high incomes
An extra 0.9% applies to wages above $200,000 for single filers. Employers withhold it once the threshold is reached during the year. Unlike the base Medicare rate, employers do not match this surcharge. At wages above $200,000, the additional Medicare adds approximately $180 per year in extra withholding on a $220,000 salary, for example.
FICA and pre-tax deductions
Traditional 401(k) and 403(b) contributions reduce the federal-income-tax base but do NOT reduce FICA. Social Security and Medicare are calculated on gross wages before those retirement contributions. HSA contributions via payroll deductions are exempt from FICA in most employer-sponsored plans.
See the FICA line on your own paycheck estimate.
Calculate your take-home →Frequently Asked Questions
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act. It funds Social Security and Medicare. In 2026, employees pay 6.2% of wages (up to the Social Security wage base of $184,500) for Social Security and 1.45% of all wages for Medicare. Employers match both rates.
Does FICA apply to all wages?
The Medicare portion (1.45%) applies to all wages with no cap. The Social Security portion (6.2%) applies only up to the annual wage base of $184,500 in 2026. Wages above that amount are no longer subject to Social Security withholding for the year.
What is the Additional Medicare Tax?
An additional 0.9% Medicare surtax applies to wages above $200,000 for single filers. Employers do not match this additional rate — only employees pay it, and employers are required to withhold it once that wage threshold is crossed during the year.
Is FICA the same as federal income tax?
No. FICA is separate from federal income tax. FICA funds Social Security and Medicare; federal income tax funds general government operations. Both appear as separate line items on your pay stub.
How much FICA do self-employed workers pay?
Self-employed individuals owe both the employee and employer portions of FICA through self-employment tax, but they can deduct half of self-employment tax as a business expense on their federal return.
Figures and methods are based on official-source data encoded in the calculator. Not tax advice. Review the methodology and consult a qualified professional for your situation.