FICA Tax Calculator
Calculate Social Security and Medicare taxes on your wages
What is FICA Tax?
FICA (Federal Insurance Contributions Act) is the payroll tax that funds Social Security and Medicare. Both employees and employers pay FICA tax.
Social Security Tax
6.2%
On wages up to $176,100
Medicare Tax
1.45%
On all wages (no cap)
Total FICA
7.65%
Combined employee share
FICA Tax Breakdown (2025)
| Tax Component | Employee Rate | Employer Rate | Combined | Wage Limit |
|---|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | 12.4% | $176,100 |
| Medicare (HI) | 1.45% | 1.45% | 2.9% | No limit |
| Additional Medicare | 0.9% | 0% | 0.9% | Over $200k (HOH) |
Key Points:
- • Social Security tax stops after $176,100 in wages
- • Medicare tax applies to ALL wages (no limit)
- • Additional Medicare Tax kicks in above $200k for HOH
- • Self-employed pay both employee + employer share (15.3% total)
FICA Calculations by Income
$50,000 Salary
• Social Security: $50,000 × 6.2% = $3,100
• Medicare: $50,000 × 1.45% = $725
• Additional Medicare: $0 (under $200k threshold)
Total FICA: $3,825 (7.65%)
Take-home after FICA only (before income tax): $46,175
$100,000 Salary
• Social Security: $100,000 × 6.2% = $6,200
• Medicare: $100,000 × 1.45% = $1,450
• Additional Medicare: $0 (under $200k)
Total FICA: $7,650 (7.65%)
Take-home after FICA: $92,350
$176,100 Salary (Social Security Wage Base)
• Social Security: $176,100 × 6.2% = $10,918 (maxed out)
• Medicare: $176,100 × 1.45% = $2,553
• Additional Medicare: $0 (under $200k)
Total FICA: $13,471 (7.65%)
This is maximum Social Security tax for 2025
$250,000 Salary
• Social Security: $176,100 × 6.2% = $10,918 (capped)
• Medicare: $250,000 × 1.45% = $3,625
• Additional Medicare: ($250k - $200k) × 0.9% = $450
Total FICA: $14,993 (6.0% effective rate)
Rate drops because Social Security capped
$500,000 Salary
• Social Security: $176,100 × 6.2% = $10,918 (capped)
• Medicare: $500,000 × 1.45% = $7,250
• Additional Medicare: ($500k - $200k) × 0.9% = $2,700
Total FICA: $20,868 (4.17% effective rate)
Effective rate continues to drop with higher income
Additional Medicare Tax
Extra 0.9% Medicare tax applies to wages above income thresholds. This is employee-only (no employer match).
| Filing Status | Threshold | Tax on Excess |
|---|---|---|
| Head of Household | $200,000 | 0.9% |
| Single | $200,000 | 0.9% |
| Married Filing Jointly | $250,000 | 0.9% |
| Married Filing Separately | $125,000 | 0.9% |
Withholding Note:
Employers withhold Additional Medicare Tax once wages exceed $200k (regardless of filing status). If HOH with $210k wages, employer withholds 0.9% on $10k. True-up happens on tax return.
Self-Employment Tax (SE Tax)
Self-employed individuals pay both employee AND employer share of FICA (called Self-Employment Tax).
Self-Employment Tax Rates:
• Social Security: 12.4% (on net profit up to $176,100)
• Medicare: 2.9% (on all net profit)
• Additional Medicare: 0.9% (on net profit over $200k for HOH)
• Total: 15.3% on first $176,100, then 2.9%+
Example: $80k Self-Employment Income
• Net SE income: $80,000
• SE income × 92.35%: $73,880 (IRS reduces by half of SE tax)
• Social Security: $73,880 × 12.4% = $9,161
• Medicare: $73,880 × 2.9% = $2,143
Total SE tax: $11,304
Can deduct half ($5,652) on Form 1040
Deduction Benefit:
Self-employed can deduct employer portion of SE tax (half of total) as adjustment to income. This reduces AGI and income tax, partially offsetting SE tax burden.
FICA vs Income Tax
Understanding the difference:
FICA Tax
- • Flat rate (6.2% + 1.45% + 0.9%)
- • No deductions reduce it
- • Applies to wages only (not investment income)
- • Withheld from every paycheck
- • Funds Social Security and Medicare benefits
Income Tax
- • Progressive rates (10% to 37%)
- • Reduced by deductions and credits
- • Applies to all income types
- • Withheld + estimated payments
- • Funds general government operations
Combined Tax Example ($75k salary):
• FICA tax: $75,000 × 7.65% = $5,738
• Federal income tax (HOH): ~$7,500
• Total federal: $13,238 (17.7% effective rate)
💡 FICA Tax Planning
1. Social Security "Tax Holiday" After $176,100
Once wages hit $176,100, Social Security tax stops. Your next $23,900 (to $200k) only pays 1.45% FICA instead of 7.65%.
2. Self-Employed: Pay Estimated Taxes
SE tax not withheld - you must pay quarterly. Underpayment penalty applies if you don't pay enough throughout year.
3. Multi-Employer Coordination
If multiple W-2 jobs total over $176,100, each employer withholds separately. You get refund of excess Social Security tax on return.
4. Additional Medicare Tax Withholding
If bonuses push you over $200k mid-year, increase W-4 withholding to avoid underpayment. Employer only sees pay year-to-date, not filing status.
5. S-Corp Strategy for Self-Employed
S-Corp distributions avoid SE tax (only pay on salary portion). Must pay "reasonable" salary. Popular strategy for high earners.