FICA Calculator: Social Security & Medicare Taxes

You earn $80,000. Your paycheck shows $6,120 taken out for something called "FICA"—that's 7.65% of your salary going to Social Security (6.2%) and Medicare (1.45%). What your paycheck doesn't show: your employer pays another $6,120 on top of your salary. The real cost of these programs is 15.3% of your wages.

Here's the twist: Social Security tax has a cap. In 2025, you only pay the 6.2% on your first $176,100 of wages. Earn $200,000? You max out at $10,918 in Social Security tax, not $12,400. Medicare has no cap—it applies to every dollar, plus an extra 0.9% above $200,000 for single filers.

This calculator breaks down exactly what you pay, what your employer pays, and where the wage base cuts off. Useful for verifying paychecks, understanding high-earner thresholds, and budgeting for the "raise" you get when Social Security withholding stops mid-year.

Your employer matches your 6.2% SS and 1.45% Medicare—but not the 0.9% Additional Medicare Tax. That's employee-only.

Example 1: Mid-Career Professional ($95,000)

Priya earns $95,000 at a tech company. Her salary is below the Social Security wage base, so every dollar is subject to the full 6.2%.

Priya sees $7,268/year deducted from her paychecks. Her employer also pays $7,268 that she never sees. The true FICA cost is $14,536—15.3% of her salary.

Example 2: High Earner ($240,000)

David earns $240,000 as a director. His salary exceeds both the Social Security wage base and the Additional Medicare Tax threshold.

David hits the Social Security cap around October. His November and December paychecks are ~$544 larger (no SS withholding). His effective FICA rate drops to 6.15% because he doesn't pay SS on income above $176,100. He does pay the 0.9% Additional Medicare on $40,000.

Use It For:

• Verifying paychecks: Check if your FICA withholding matches expectations
• Wage base planning: See when SS withholding stops if you're above $176,100
• Multiple-job coordination: Calculate if you'll overwithhold across two employers
• Employer cost estimation: Know the true cost of adding an employee
• High-earner planning: Budget for Additional Medicare Tax above $200K

Don't Rely on It For:

• Self-employment tax: SE tax is similar but calculated differently—use our 1099 tax calculator
• Pre-tax deduction adjustments: 401(k) and HSA reduce FICA wages, but we use gross
• Household employment: Nanny/caregiver FICA has special rules

We apply the 2024/2025 FICA rates to your wages: 6.2% SS (capped at wage base), 1.45% Medicare (no cap), and 0.9% Additional Medicare above the threshold for your filing status. Employer share mirrors the employee share for SS and Medicare, but not Additional Medicare.

What we include: Both 2024 ($168,600 base) and 2025 ($176,100 base) rates, employee + employer breakdown, Additional Medicare Tax by filing status, and wage base visualization.

What we don't include: Pre-tax deduction adjustments (we use gross wages), self-employment tax calculations, state disability insurance (CA SDI, etc.), or FUTA/SUTA employer taxes.