FICA tax rate 2026
AnnouncedStudy1 min readEmployees pay 7.65% of wages in FICA tax in 2026: 6.2% for Social Security on wages up to $184,500 and 1.45% for Medicare.
Key figures
- FICA rate
- 7.65%
- Social Security
- 6.2%
- up to $184,500
- Medicare
- 1.45%
- all wages
- Additional Medicare
- 0.9%
- over $200,000
What is FICA tax?
FICA is the 7.65% payroll tax for Social Security and Medicare that employers withhold from every paycheck. The name comes from the Federal Insurance Contributions Act.
What is the FICA tax rate for 2026?
The employee FICA rate is 7.65% in 2026: 6.2% for Social Security on wages up to $184,500 and 1.45% for Medicare on all wages. Employers pay the same again.
What is FICA on my paycheck?
It is the Social Security and Medicare line of your pay stub. On $75,000, FICA takes $5,738 a year: $4,650 for Social Security and $1,088 for Medicare.
How much FICA tax will I pay on my salary?
FICA is a flat 7.65% up to $184,500, so it takes 7.65% of $30,000 but 4.28% of $500,000, where part of the pay is over the wage base.
| Salary | Social Security | Medicare | Additional Medicare | Total | Share of pay |
|---|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $0 | $2,295 | 7.65% |
| $50,000 | $3,100 | $725 | $0 | $3,825 | 7.65% |
| $75,000 | $4,650 | $1,088 | $0 | $5,738 | 7.65% |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 | 7.65% |
| $150,000 | $9,300 | $2,175 | $0 | $11,475 | 7.65% |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 | 7.65% |
| $200,000 | $11,439 | $2,900 | $0 | $14,339 | 7.17% |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 | 6.21% |
| $300,000 | $11,439 | $4,350 | $900 | $16,689 | 5.56% |
| $500,000 | $11,439 | $7,250 | $2,700 | $21,389 | 4.28% |
What is the additional Medicare tax?
Employers withhold an extra 0.9% of Medicare tax on wages over $200,000 a year. There is no employer match for this part.
The tax owed on the return starts at a different income for married couples; the return settles it.
What is the Medicare tax rate in 2026?
The Medicare tax rate is 1.45% for employees in 2026, on every dollar of wages with no cap, plus 0.9% on wages over $200,000.
How has the FICA rate changed?
The employee rate has been 7.65% since 1990, except in 2011 and 2012, when a payroll tax holiday cut it to 5.65%. When Social Security tax began in 1937, it was 1%.
Cite this page
The figures on this page may be reused with a link back to this page.
Paycheck Stats (2026). FICA tax rate 2026. Paycheck Stats. Retrieved from https://paycheckstats.com/stats/fica-tax (data checked November 1, 2026).
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