FICA Explained: Social Security and Medicare on Your 2026 Paycheck
Tax year 2026 · Last updated · Sources listed at the end
Social Security and Medicare, together called FICA, take 7.65% of most paychecks. The rates are simple; the wage base, the Additional Medicare threshold and the treatment of pre-tax deductions are where the details matter.
The 2026 rates
| Tax | Employee rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages, no cap |
| Additional Medicare | 0.9% | Wages over $200,000 paid by one employer in the year |
Your employer pays a matching 6.2% and 1.45% on top of your wages. There is no employer share of the 0.9% Additional Medicare Tax (IRS Publication 15, 2026).
FICA by salary
| Wages | Social Security | Medicare | Addl. Medicare | Total | Share of pay |
|---|---|---|---|---|---|
| $30,000 | $1,860.00 | $435.00 | $0.00 | $2,295.00 | 7.65% |
| $60,000 | $3,720.00 | $870.00 | $0.00 | $4,590.00 | 7.65% |
| $100,000 | $6,200.00 | $1,450.00 | $0.00 | $7,650.00 | 7.65% |
| $184,500 | $11,439.00 | $2,675.25 | $0.00 | $14,114.25 | 7.65% |
| $200,000 | $11,439.00 | $2,900.00 | $0.00 | $14,339.00 | 7.17% |
| $250,000 | $11,439.00 | $3,625.00 | $450.00 | $15,514.00 | 6.21% |
Up to the wage base, FICA is a flat 7.65% of pay. Above it, the share falls because Social Security stops, then edges back up past $200,000 as Additional Medicare starts.
The Social Security wage base
Social Security applies only to the first $184,500 of wages in 2026, so the most an employee can have withheld is $184,500 × 6.2% = $11,439. Once your year-to-date pay reaches the cap, your employer stops withholding it and your paychecks for the rest of the year get bigger by 6.2% of gross. On a $250,000 salary paid biweekly, that happens after about 19 of 26 paychecks. The per-paycheck figure in our calculator is the annual total spread evenly, which is why the notes flag it.
Additional Medicare Tax
Employers must withhold an extra 0.9% on wages they pay you above $200,000 in a calendar year, starting with the paycheck that crosses the line. The withholding rule ignores filing status and your spouse's income. Your actual liability is figured on your return and does depend on filing status, so married couples and people with two jobs can end up with a different amount than was withheld; the IRS explains the rules in its Additional Medicare Tax questions and answers.
What FICA applies to, and what it does not
- Traditional 401(k) and 403(b) contributions are still subject to FICA. They lower income tax, not Social Security and Medicare. A $60,000 earner putting 6% ($3,600) into a 401(k) still pays FICA on the full $60,000: $4,590.00.
- Section 125 cafeteria plan deductions are exempt. Pre-tax health, dental and vision premiums, and HSA or FSA contributions made through a cafeteria plan, reduce the wages FICA is figured on. The IRS notes that HSA contributions made through ordinary payroll deduction outside a cafeteria plan are subject to FICA.
- Overtime and bonuses are wages and are subject to FICA like regular pay, even though federal law now allows an income tax deduction for some overtime.
- Tips are generally subject to both employee and employer FICA if they total $20 or more in a month.
Nothing on your W-4 or G-4 changes FICA. It depends only on your wages.
Run your own numbers. The Georgia paycheck calculator applies everything on this page to your pay, W-4 and G-4.
Sources
- IRS Publication 15 (2026), Employer’s Tax Guide (Circular E)
- IRS Questions and Answers for the Additional Medicare Tax
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
This guide explains general rules for estimating paycheck withholding. It is not tax or legal advice. See our disclaimer.