Are FICA Social Security and Medicare taxes deducted from severance pay?

Yes. The Supreme Court confirmed (in United States v. Quality Stores) that severance payments are taxable wages subject to Social Security (6.2%) and Medicare (1.45%) taxes.

Can I roll my severance pay into a 401(k) or IRA?

You cannot roll over severance pay directly into an IRA. However, if your employer allows 401(k) payroll deductions from your final severance check, you can contribute up to the annual 401(k) elective deferral limit ($23,500) pre-tax.

أمريكامحدث لعام 2026الضرائب

US Severance Pay & Separation Package Tax Calculator 2026

Calculate net payout on employment severance packages, statutory 22% supplemental federal income tax withholding, FICA payroll taxes (6.2% Social Security + 1.45% Medicare), and state tax deductions.

الرواتب والأجور الشهرية الضرائب والرسوم ضريبة الدخل والشرائح

النتيجة النهائية

Net Severance Payout (Take-Home Check)

22,872.5$

بيانات ومدخلات الحساب

Gross Severance Package Amount

خيارات سريعة:

Year-to-Date Earnings Prior to Severance (FICA Cap Check)

خيارات سريعة:

State Supplemental Tax Withholding Rate (%)

خيارات سريعة:

Net Severance Payout (Take-Home Check)

22,872.5$

Total Taxes Withheld (Fed + FICA + State)

12,127.5 ‎$‎

Federal Supplemental Income Tax (22%)

7,700 ‎$‎

FICA Social Security (6.2%)

2,170 ‎$‎

FICA Medicare (1.45%)

507.5 ‎$‎

State Income Tax Withholding

1,750 ‎$‎

The IRS treats severance pay as supplemental wages subject to mandatory flat 22% federal withholding (37% on amounts over $1 million), in addition to full FICA taxes.

هذه الحاسبة هي أداة رياضية ونموذج تقديري لأغراض التخطيط والتوعية والاسترشاد. النتائج الظاهرة تعتمد على مدخلاتك والمعادلات العامة ولا تُعد استشارة مالية أو استثمارية أو ضريبية ملزمة. يُرجى دائماً مراجعة المختصين قبل اتخاذ أي قرارات مالية.

المرجع النظامي / القانوني: Internal Revenue Code (26 U.S.C. § 3402(j) - Supplemental Wage Withholding & FICA Taxation of Severance Packages)تاريخ التحقق والتحديث: 2026-09-04

آلية ومعادلة الحساب القانونية

Federal Withholding = Severance Amount * 22% (or 37% over $1M). FICA Social Security = min($168,600 cap, Severance) * 6.2%. Medicare = Severance * 1.45%. Net Payout = Gross Severance - Fed Tax - FICA - State Tax.

الأسئلة الشائعة

Employers must withhold federal income tax at a mandatory flat supplemental wage rate of 22% for payments up to $1 million (and 37% for amounts over $1 million), plus standard FICA and state taxes. Your actual final tax liability is reconciled on Form 1040.

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أمريكا

US Severance Pay & Separation Package Tax Calculator 2026

بيانات ومدخلات الحساب

آلية ومعادلة الحساب القانونية

الأسئلة الشائعة

حاسبات ذات صلة

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