US employee FICA calculator

Assumptions

• This estimate assumes you were employed full-year in the US and covered by FICA, with a single filing status for the whole tax year.
• Wages are entered as whole dollars for the Social Security and Medicare wage base; no other deduction or pre-tax reduction is applied.
• Only the employee share is computed; the employer share and the self-employment equivalent are excluded.
• Enter whole dollars. The calculator does not round your input or its result, and this is not payroll rounding guidance. Each component is computed exactly, rounded to the nearest cent half up, and the total is the sum of the rounded components.
• The Additional Medicare Tax threshold is the filer's own filing-status threshold, not the $200,000 employer withholding threshold.

Exclusions

• The employer's matching share of Social Security and Medicare
• Self-employment tax under SECA
• Federal income tax and state or local income tax
• Pre-tax deferrals and benefits that can lower the income-tax base but not FICA wages
• Credits, deferrals, refunds and any final assessed liability

Sources and rule version

Tax year 2026 · Law as at 2026-01-01 · Effective 2026-01-01 to 2026-12-31 · Sources checked 2026-10-07

Tax year 2026 employee FICA calculator · Publication status: published

• Social Security Administration: Earnings in 2026: contribution and benefit base $184,500; OASDI employee rate 6.2%
• Internal Revenue Service: Medicare 1.45% with no wage limit; 0.9% Additional Medicare Tax above the filing-status threshold
• Internal Revenue Service: Additional Medicare Tax threshold amounts by filing status: $200,000 single/HOH, $250,000 MFJ, $125,000 MFS; not indexed for inflation

Source snapshots checked on 2026-10-07; no ongoing freshness monitoring after that date.

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