What is FICA tax? Rates, limits and how much you pay
FICA is the 7.65% that comes out of every paycheck for Social Security and Medicare. Here's exactly how it works in 2026 — and what it costs at your salary.
Updated October 15, 2026 · 5 min read · Numbers computed with our tested calculators and official sources.
FICA in one minute
FICA stands for the Federal Insurance Contributions Act. It's the payroll tax that pays for Social Security (retirement, disability and survivor benefits) and Medicare (health coverage at 65). Your employer withholds it from every paycheck — on your W-2 it appears in boxes 4 and 6.
- Social Security: 6.2% of wages up to $184,500 (2026).
- Medicare: 1.45% of all wages, no limit.
- Additional Medicare: 0.9% on wages above $200,000 single, $250,000 married filing jointly, $125,000 married filing separately. Employees only — employers don't match it.
See FICA on your own paycheck
Enter your salary and state; the breakdown shows Social Security and Medicare per paycheck.
Take-home pay per paycheck
$2,368.94
$61,593 a year · 17.9% of gross goes to taxes
- Take-home pay$2,368.94
- Federal income tax$295.00
- Social Security$178.85
- Medicare$41.83
- Gross per paycheck
- $2,884.62
- Federal bracket
- 22%
- State bracket
- 0%
- Paid every
- two weeks
Paycheck breakdown
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Take-home pay | $2,368.94 | $61,593 |
How much FICA tax will you pay in 2026?
Employee share, single filer:
| Wages | Social Security | Medicare | Total FICA | Per biweekly check |
|---|---|---|---|---|
| $30,000 | $1,860.00 | $435.00 | $2,295.00 | $88.27 |
| $50,000 | $3,100.00 | $725.00 | $3,825.00 | $147.12 |
| $75,000 | $4,650.00 | $1,087.50 | $5,737.50 | $220.67 |
| $100,000 | $6,200.00 | $1,450.00 | $7,650.00 | $294.23 |
| $150,000 | $9,300.00 | $2,175.00 | $11,475.00 | $441.35 |
| $200,000 | $11,439.00 | $2,900.00 | $14,339.00 | $551.50 |
| $250,000 | $11,439.00 | $4,075.00 | $15,514.00 | $596.69 |
| $400,000 | $11,439.00 | $7,600.00 | $19,039.00 | $732.27 |
Above $184,500, Social Security stops, so high earners see bigger paychecks late in the year — and their overall FICA rate falls.
Self-employed: SECA tax
Freelancers and 1099 workers pay both the employee and employer halves — 15.3% — but only on 92.35% of net profit, and they deduct half of it from income. On $100,000 of net profit that's about $14,130 in self-employment tax. Estimate yours with the self-employment (1099) tax calculator.
What lowers FICA — and what doesn't
- Lowers FICA: pre-tax health, dental and vision premiums (Section 125), HSA contributions through payroll, some commuter benefits.
- Doesn't lower FICA: traditional 401(k) and 403(b) contributions, the standard deduction, tax credits.
FICA isn't wasted money: each year of covered wages builds your Social Security benefit. See what you can expect with our Social Security calculator.
Frequently asked questions
What is FICA tax?+
FICA (Federal Insurance Contributions Act) tax is the payroll tax that funds Social Security and Medicare. Employees pay 6.2% Social Security on wages up to $184,500 in 2026 and 1.45% Medicare on all wages; employers pay the same amount again.
What is the FICA tax rate for 2026?+
7.65% for employees (6.2% + 1.45%), plus an extra 0.9% Medicare tax on wages above $200,000 (single) or $250,000 (married filing jointly). Self-employed people pay 15.3% on 92.35% of net earnings.
What is the maximum Social Security tax in 2026?+
$11,439 — 6.2% of the $184,500 wage base. Wages above that aren't subject to Social Security tax for the rest of the year. In 2027 the wage base rises to $192,300.
Can I get FICA tax back?+
Not normally — it isn't refunded like income tax. One exception: if you had two or more employers and together they withheld Social Security on more than $184,500 of wages, you claim the excess as a credit on your tax return.
Does a 401(k) reduce FICA tax?+
No. Traditional 401(k) contributions lower income tax but still pay FICA. Section 125 health premiums and HSA contributions through payroll do reduce FICA wages.