The FICA tax calculator computes your 2026 Social Security and Medicare taxes. For W-2 employees, FICA is split equally between you and your employer. Self-employed workers pay both halves as self-employment tax — but can deduct half of it from their income taxes.
FICA Tax Calculation
For mid-year calculations (leave at 0 for full year)
How FICA Taxes Work in 2026
FICA taxes fund Social Security and Medicare and apply to earned income. The 2026 rates are 6.2% for Social Security (up to the wage base of ~$176,100) and 1.45% for Medicare (no limit), plus a 0.9% Medicare surtax on high earners.
W-2 Employee FICA
If you're a W-2 employee, your employer withholds 7.65% from your paycheck (6.2% SS + 1.45% Medicare) and pays a matching 7.65% on your behalf. You never see the employer match on your pay stub, but it's a real labor cost your employer pays. Your total FICA contribution is 7.65% of gross wages up to the wage base.
Self-Employment Tax
Self-employed individuals pay 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of net self-employment income. The 92.35% factor accounts for the "employer half" deduction. You can then deduct 50% of the SE tax from gross income on your Form 1040.
Medicare Surtax
High earners pay an additional 0.9% Medicare surtax on wages above $200,000 for singles or $250,000 for married filing jointly. Unlike regular Medicare tax, employers don't match this surtax — it's purely an employee burden.
Frequently Asked Questions
Is this FICA tax calculator free?
Yes, completely free with no signup required. All calculations run locally in your browser.
Is my data private?
Absolutely. All calculations happen in your browser. No data is sent to any server.
What is the Social Security wage base for 2026?
For 2026, the Social Security wage base is approximately $176,100. Income above this amount is not subject to the 6.2% Social Security tax, though it remains subject to Medicare tax. This limit is adjusted annually for inflation.
What is the Medicare surtax?
High earners pay an additional 0.9% Medicare surtax on wages above $200,000 (single) or $250,000 (married filing jointly). Employers don't match this additional surtax — it applies only to the employee portion.
What is self-employment tax?
Self-employed individuals pay both the employee and employer portions of FICA (15.3% total: 12.4% Social Security + 2.9% Medicare) on net self-employment income. However, you can deduct half of this SE tax from your gross income, reducing your income tax liability.
Do W-2 employees pay self-employment tax?
No. W-2 employees pay only the employee share of FICA (7.65%: 6.2% Social Security + 1.45% Medicare). Their employer pays the other 7.65%. Only self-employed individuals, freelancers, and independent contractors pay the full 15.3% self-employment tax.