FICA Tax Calculator

The FICA Tax Calculator computes the Federal Insurance Contributions Act taxes deducted from your paycheck, consisting of Social Security tax (6.2% on wages up to the $176,100 wage base for 2025) and Medicare tax (1.45% on all wages, plus an Additional Medicare Tax of 0.9% on wages exceeding $200,000 for single filers or $250,000 for married filing jointly). FICA taxes fund the Social Security trust fund and Medicare Hospital Insurance program. Both employees and employers pay matching FICA amounts, making the combined rate 15.3% on most wages. Self-employed individuals pay both halves through the Self-Employment Contributions Act (SECA) tax, though they can deduct the employer-equivalent portion.

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1. 1Enter your total gross wages subject to FICA (W-2 wages, tips, and other compensation). Note that pre-tax retirement contributions to traditional 401(k) plans still count as FICA wages, unlike income tax withholding.
2. 2The calculator applies the Social Security tax rate of 6.2% to wages up to the 2025 wage base limit of $176,100. Any wages above this threshold are exempt from Social Security tax.
3. 3Medicare tax of 1.45% is applied to all wages with no cap. Unlike Social Security, there is no maximum wage base for the standard Medicare tax.
4. 4If your wages exceed $200,000 ($250,000 MFJ, $125,000 MFS), the Additional Medicare Tax of 0.9% is applied to the excess. This additional tax is only paid by the employee; employers do not match it.
5. 5The employer's matching portion is calculated: 6.2% Social Security (same wage base cap) plus 1.45% Medicare (no Additional Medicare Tax for employers). Total employer cost mirrors the employee amount minus the 0.9% surtax.
6. 6For self-employed individuals, the calculator computes SECA tax at 15.3% (12.4% SS + 2.9% Medicare) on 92.35% of net self-employment earnings, plus the 0.9% Additional Medicare Tax if applicable.
7. 7The calculator displays per-paycheck deductions, annual totals, and the combined employee-employer FICA burden, along with the effective FICA tax rate on your total wages.

• !Assuming that 401(k) pre-tax contributions reduce FICA wages. Unlike federal income tax, traditional 401(k) deferrals do NOT reduce Social Security or Medicare taxable wages. Only rare Section 125 (cafeteria plan) benefits reduce FICA wages.
• !Not realizing that the Social Security wage base resets each January 1. High earners who reach the cap mid-year will see larger paychecks for the remainder of the year, but the cap resets fully on January 1st.
• !Forgetting that the 0.9% Additional Medicare Tax only applies to the employee and is not matched by the employer. Employers are not required to withhold it until wages exceed $200,000 from that single employer, regardless of filing status.
• !Self-employed individuals applying the 15.3% rate to gross income instead of 92.35% of net self-employment earnings. The 7.65% deduction equivalent must be computed first.
• !Employees with multiple jobs not realizing they may have excess Social Security tax withheld. Each employer independently withholds up to the wage base; the excess is only recoverable when filing the tax return.