FICA tax is the payroll tax that funds Social Security and Medicare. For most workers it takes 7.65% of every paycheck: 6.2% for Social Security and 1.45% for Medicare. On a $50,000 salary that is $3,825 a year, before any income tax.
FICA tax rates for 2026
| Tax | Employee rate | Employer rate | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | 1.45% | No limit |
| Additional Medicare | 0.9% | none | Wages above $200,000 (single) |
FICA stands for the Federal Insurance Contributions Act. Unlike income tax, it has no standard deduction and no brackets: it starts with your first dollar of wages.
How much FICA you pay: real examples
| Salary | Social Security | Medicare | Total FICA |
|---|---|---|---|
| $50,000 | $3,100 | $725 | $3,825 |
| $100,000 | $6,200 | $1,450 | $7,650 |
| $250,000 | $11,439 | $4,075 | $15,514 |
At $250,000, Social Security is capped at $11,439 because only the first $184,500 is taxed. Medicare has no cap, and the additional 0.9% applies to the $50,000 above $200,000.
Social Security tax and the wage base
The 6.2% Social Security tax only applies up to the wage base, $184,500 in 2026. Once your year-to-date wages pass that amount, the deduction disappears from your paycheck until January. High earners often notice a bigger paycheck late in the year for this reason.
If you worked for two or more employers and each withheld Social Security, you may have paid on more than $184,500 in total. The excess comes back as a credit when you file your federal return.
Medicare tax and the additional 0.9%
Medicare tax is 1.45% of all wages. Above $200,000 of wages for a single filer ($250,000 for married couples filing jointly), an additional 0.9% applies. Your employer starts withholding it once your wages with them pass $200,000, whatever your filing status.
What your employer pays
Your employer pays a matching 6.2% for Social Security and 1.45% for Medicare. That money never appears on your pay stub, but it is part of what you cost your employer. The additional 0.9% Medicare tax is paid only by the employee.
Self-employed? You pay both halves
Freelancers and business owners pay self-employment tax, which covers both the employee and employer shares: 15.3% on most net earnings. Half of it is deductible when you calculate your income tax.
Things that do not reduce FICA
- Traditional 401(k) contributions lower income tax, not FICA.
- The standard deduction only applies to income tax.
- Some pre-tax benefits, such as health insurance premiums paid through a cafeteria plan, do reduce FICA. Check your pay stub.
Bottom line
For most workers, FICA is a flat 7.65% of gross pay, and it is often bigger than federal income tax on low and middle incomes. To see FICA next to your federal and state taxes, use the paycheck calculator or look at an example like $50,000 after tax in Texas.
How to check the FICA tax on your pay stub
Your pay stub usually shows FICA tax as two separate lines, often labeled “Social Security” (or “OASDI”) and “Medicare”. To check them, find your gross pay for the period and subtract any pre-tax benefits that are exempt from FICA, such as health insurance premiums paid through a cafeteria plan. Do not subtract 401(k) contributions: they are still subject to FICA.
- Multiply the result by 6.2% for Social Security.
- Multiply it by 1.45% for Medicare.
- Compare with the amounts on your stub. Small differences usually come from rounding.
Example: a worker earning $50,000 and paid twice a month earns about $2,083 per paycheck. Social Security is about $129 and Medicare about $30, for roughly $159 of FICA tax per paycheck, or $3,825 a year.
Common FICA tax mistakes
- Too much Social Security with two jobs: each employer withholds up to the $184,500 wage base, so you may overpay. Claim the excess as a credit on your federal return.
- Surprise at the additional 0.9%: your employer only withholds it above $200,000 of wages with them. If you and your spouse together earn more than $250,000, you may owe some when you file.
- Freelance income: no one withholds FICA tax on it, so set money aside for self-employment tax and estimated payments.
The IRS explains the current rates and wage base on its Social Security and Medicare withholding rates page. If your stub looks wrong, ask your payroll department first, and contact the IRS or a tax professional if the error is not corrected.
Frequently asked questions
What is the FICA tax rate for 2026?
7.65% for most employees: 6.2% for Social Security and 1.45% for Medicare. Your employer pays the same amount on top.
Is there a limit on Social Security tax?
Yes. In 2026, the 6.2% Social Security tax stops once your wages reach $184,500, so the maximum is $11,439.
Can I get FICA taxes back?
Generally no, but if you had several employers and paid Social Security on more than $184,500 in total, you can claim the excess back on your tax return.
Do 401(k) contributions reduce FICA?
No. Traditional 401(k) contributions lower your income tax, but Social Security and Medicare are still charged on them.
Estimates for information only, not tax advice.
