U.S. Payroll Tax

FICA Calculator 2026

Estimate Social Security and Medicare payroll taxes from 2026 covered wages using the federal rates and wage thresholds.

2026 federal rates used

Tax	Employee	Employer	2026 wage base
Social Security	6.2%	6.2%	$184,500
Medicare	1.45%	1.45%	No limit
Additional Medicare withholding	0.9% above $200,000 paid by one employer	No employer match	Withholding threshold, not final filing-status liability threshold

Calculation method

Social Security = 6.2% × covered wages up to $184,500.
Medicare = 1.45% × all covered wages.
Employee withholding estimate adds 0.9% Additional Medicare Tax on wages above $200,000.
Employer share does not match the 0.9% Additional Medicare Tax.

This is a payroll-tax estimate, not an income-tax or take-home-pay calculator. Additional Medicare Tax liability ultimately depends on filing status and combined Medicare wages/self-employment income; the $200,000 amount here is the employer withholding threshold.

Primary sources

Methodology & verification

Social Security rate: 6.2% each for employee and employer.
2026 wage base: $184,500.
Medicare rate: 1.45% each for employee and employer; no wage cap.
Additional Medicare withholding: 0.9% on employee wages above $200,000 paid by one employer; no employer match.
Last reviewed: 2026-09-17

Read Solveberry’s calculation methodology.