What is FICA tax?
FICA is the Federal Insurance Contributions Act tax: social security and Medicare, taken from wages. In 2026 employees pay 6.2% social security on wages up to $184,500 and 1.45% Medicare on all wages, plus 0.9% Additional Medicare Tax on wages over $200,000. Employers pay a matching 6.2% and 1.45%, but no share of the Additional Medicare Tax.
See social security, Medicare and federal income tax for any paycheck.
Work out FICA on a paycheck2026 FICA rates
| Tax | Employee | Employer | Applies to |
|---|---|---|---|
| Social security | 6.2% | 6.2% | Wages up to $184,500 a year |
| Medicare | 1.45% | 1.45% | All wages |
| Additional Medicare Tax | 0.9% | None | Wages over $200,000 a year |
Worked examples
- $2,000 paycheck: social security $124.00, Medicare $29.00. The employer pays another $124.00 and $29.00.
- Wages reach $184,500 part-way through a paycheck: social security stops on the rest. With $184,000 paid earlier, a $1,000 paycheck has social security on $500 only: $31.00.
- Wages pass $200,000: with $199,000 paid earlier, a $3,000 paycheck has Medicare of $43.50 plus 0.9% on $2,000, $18.00.
On a pay stub
FICA usually shows as two lines: social security (sometimes OASDI) and Medicare. Pre-tax 401(k) contributions don't lower FICA wages, so these lines can be higher than you'd expect from federal taxable wages.
Questions
What is the FICA rate for 2026?
7.65% for most employees: 6.2% social security on wages up to $184,500 and 1.45% Medicare, with 0.9% more Medicare on wages over $200,000.
Do employers pay FICA too?
Yes. Employers pay 6.2% social security and 1.45% Medicare on the same wages. There's no employer share of the Additional Medicare Tax.
Sources
Official sources checked September 24, 2026. This guide explains how pay documents work; it is not tax or legal advice.