Calculate 2026 FICA payroll taxes for both employee and employer. See Social Security (6.2% up to $176,100), Medicare (1.45%), and additional Medicare tax for high earners.
Payroll Tax Calculator — 2026
How to Calculate 2026 Payroll Taxes
This payroll tax calculator shows the 2026 FICA breakdown for both employees and employers. FICA taxes fund Social Security and Medicare benefits.
Social Security Wage Base Cap
In 2026, only the first $176,100 of wages are subject to the 6.2% Social Security tax. An employee earning $200,000 pays SS tax on $176,100 only. Above the wage base, no additional SS tax is owed for the remainder of the year.
Medicare Has No Cap
Unlike Social Security, Medicare tax applies to all wages with no upper limit. High earners ($200K+ single, $250K+ MFJ) pay an additional 0.9% Medicare tax. Employers do not match this additional 0.9% — only the employee pays it.
Per-Paycheck Withholding
Withholding is typically calculated per paycheck based on annual amounts divided by pay periods. When an employee crosses the $176,100 SS wage base mid-year, their SS withholding stops for the remainder of the year — this is the "paycheck bump" many employees notice in the fall.
FAQ
What is the 2026 Social Security wage base?
The Social Security wage base for 2026 is $176,100 (estimated, indexed annually for wage growth from the 2025 base of $176,100). Earnings above this amount are not subject to the 6.2% Social Security tax. The wage base typically increases each year with national wage growth.
What are the 2026 FICA tax rates?
Employee: Social Security 6.2% (up to wage base), Medicare 1.45% (all wages), additional Medicare 0.9% (over $200,000 for single / $250,000 MFJ). Employer matches: Social Security 6.2%, Medicare 1.45%. The employer does not match the additional 0.9% Medicare tax.
What is the additional Medicare tax?
High earners pay an additional 0.9% Medicare tax on wages over $200,000 for single filers ($250,000 for married filing jointly). Employers withhold this from employee wages once they exceed $200,000, but the employer does not match it. If married and both spouses work, you may owe additional tax at filing.
Do self-employed people pay FICA?
Yes, but they pay self-employment (SE) tax instead. SE tax is 15.3% (12.4% SS + 2.9% Medicare) on net self-employment earnings. This equals both the employee and employer shares combined. Self-employed people can deduct the employer-equivalent half (7.65%) from their income taxes.
Is this calculator free?
Yes, completely free with no signup required. All calculations use 2026 tax rates and wage bases. For educational purposes only.