Finance calculator
United States - Calendar year 2026FICA Payroll Tax Calculator
Estimate US Social Security, Medicare, and Additional Medicare payroll tax for 2026 wages.
Formula
FICA payroll tax estimate
This calculator estimates federal FICA payroll taxes from wages only. Actual payroll withholding can differ because of pre-tax deductions, multiple jobs, spouse wages, and employer payroll rules.
FICA = Social Security tax + Medicare tax + Additional Medicare tax
For 100,000 of FICA wages, employee Social Security is 6.2% up to the wage base and Medicare is 1.45% of all wages.
Sources and assumptions
US FICA payroll tax source notes
This profile covers a simplified US FICA payroll tax estimate using the 2026 Social Security wage base, employee Social Security and Medicare rates, and Additional Medicare Tax thresholds.
- Effective year
- Calendar year 2026
- Last verified
- 2026-05-28
This calculator estimates federal FICA payroll taxes from wages only. Actual payroll withholding can differ because of pre-tax deductions, multiple jobs, spouse wages, and employer payroll rules.
Official and reference sources
Assumptions
- Wages entered are FICA wages for one calendar year.
- Employee Social Security tax is 6.2% up to the 2026 wage base of $184,500.
- Employee Medicare tax is 1.45% on all entered FICA wages.
- Additional Medicare Tax is estimated from filing-status thresholds and has no employer match.
Not included
- Pre-tax payroll deductions, cafeteria plan adjustments, tip rules, railroad retirement, household employment, and multi-employer withholding reconciliation.
- Self-employment tax deductions, Schedule SE adjustments, and employer payroll deposits or forms.
- State payroll taxes, unemployment taxes, disability insurance, paid family leave, and local payroll taxes.
FAQs
What is included in FICA?+
FICA generally includes Social Security tax and Medicare tax. High earners may also owe Additional Medicare Tax.
Does the employer pay the same amount?+
Employers generally match Social Security and regular Medicare tax, but they do not match Additional Medicare Tax.
How does the FICA Payroll Tax Calculator calculate the result?+
It uses the FICA payroll tax estimate: FICA = Social Security tax + Medicare tax + Additional Medicare tax. For 100,000 of FICA wages, employee Social Security is 6.2% up to the wage base and Medicare is 1.45% of all wages.
What information do I need to use the FICA Payroll Tax Calculator?+
Estimate US Social Security, Medicare, and Additional Medicare payroll tax for 2026 wages.
How accurate is the FICA Payroll Tax Calculator?+
FICA Payroll Tax Calculator applies the formula and assumptions shown on this page. Results may be rounded for readability, so verify changing rates, thresholds, medical guidance, or legal rules with the cited source or a qualified professional.
What should I check before using the FICA Payroll Tax Calculator result?+
Check that the units, dates, rates, and assumptions match your situation. Change one input at a time to understand which values have the largest effect on the result.
Finance guide
How to use the FICA Payroll Tax Calculator
Estimate US Social Security, Medicare, and Additional Medicare payroll tax for 2026 wages. The page also explains the FICA payroll tax estimate and shows a practical example: For 100,000 of FICA wages, employee Social Security is 6.2% up to the wage base and Medicare is 1.45% of all wages.
- 1
Enter your details
Enter the values for the fica payroll tax calculator scenario you want to check.
- 2
Check the calculation
Review the result alongside the FICA payroll tax estimate: FICA = Social Security tax + Medicare tax + Additional Medicare tax.
- 3
Compare scenarios
Change one or more inputs to see how they affect the FICA Payroll Tax Calculator result before you use the estimate.
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