USUSAFICA Tax (Social Security & Medicare)Finance & Salary

US FICA Tax, Social Security & Medicare Withholding Calculator

Calculate employee and employer mandatory FICA payroll tax deductions: Social Security (6.2% up to $168,600 wage cap), Medicare (1.45%), and Additional Medicare Tax (0.9% over $200k threshold).

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Calculated ResultFICA Tax (Social Security & Medicare)

Total Annual FICA Tax Withheld (Employee Share)

$7,267.5

Social Security Tax (6.2%)

$5,890

Total Medicare Tax (1.45% + Add. 0.9%)

$1,377.5

Detailed Calculation Breakdown

Social Security
$5,890
Standard Medicare (1.45%)
$1,377.5
Additional Medicare (0.9%)
$0
Total FICA Tax
$7,267.5

Calculation Methodology

Social Security Tax = min(Gross Pay, $168,600) * 6.2%. Medicare Tax = Gross Pay * 1.45%. Additional Medicare Tax = max(0, Gross Pay - $200,000) * 0.9%. Total FICA = SS + Medicare + Add. Medicare.

Important Legal & Educational Disclaimer

Social Security tax applies to earnings up to the annual IRS wage base limit. Medicare tax has no income ceiling.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

The Social Security tax (6.2% employee + 6.2% employer) only applies to wages up to the annual taxable maximum ($168,600 in 2024 / $176,100 in 2025).
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