Payroll Tax (FICA) Calculator · 2026
See the exact FICA on any paycheck.
Enter gross wages and we'll break out Social Security, Medicare, and the 0.9% Additional Medicare — for both the employee and the employer's matching share. Every rate shows its IRS source so you never have to take the number on faith.
Your numbers
Before any taxes are taken out.
Lets us apply the Social Security cap and the $200,000 Additional Medicare line correctly.
Employee FICA withheld this paycheck
$153.00
on $2,000.00 gross · 2026 rates
What the employee pays
Social Security (6.2%)$124.00
Medicare (1.45%)$29.00
Total withheld from the employee$153.00
What the employer matches paid on top
Social Security match (6.2%)$124.00
Medicare match (1.45%)$29.00
Total the employer matches$153.00
The employer does not match the 0.9% Additional Medicare — that one comes out of the employee's pay only. Full FICA cost of this paycheck: $306.00.
Why these numbers? See every source
Every rate below is for tax year 2026 and traces to its primary source. We show you the exact quote and link so you can check it yourself, and we tell you honestly when a number is still being verified.
- Social Security rate (6.2%)Verified against sourceIRS regulation / Pub 15 · Pub. 15 (Circular E) (2026), 'Social security and Medicare tax for 2026'
“For 2026, the social security tax rate is 6.2% (amount withheld) each for the employer and employee (12.4% total).”
https://www.irs.gov/pub/irs-pdf/p15.pdf ↗ - Social Security wage base (the cap)Proposed · not yet verifiedOfficial agency guidance · SSA 2026 COLA Fact Sheet — taxable maximum
“The maximum amount of earnings subject to the Social Security tax (taxable maximum) will increase to $184,500 from $176,100.”
https://www.ssa.gov/news/en/cola/factsheets/2026.html ↗ - Medicare rate (1.45%)Verified against sourceIRS regulation / Pub 15 · Pub. 15 (Circular E), 'Social security and Medicare tax for 2026'
“The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.”
https://www.irs.gov/pub/irs-pdf/p15.pdf ↗ - Additional Medicare (0.9% over $200,000)Verified against sourceIRS regulation / Pub 15 · Pub. 15 (Circular E), section 9 'Withholding From Employees' Wages' — Additional Medicare Tax
“In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year.”
https://www.irs.gov/pub/irs-pdf/p15.pdf ↗