FICA Tax Calculator - Social Security & Medicare
Estimate employee Social Security, regular Medicare, Additional Medicare Tax, total FICA withholding, and effective payroll-tax rate.
Enter annual wages, filing status, and a supported tax year from 2020 through 2025.
FICA Tax Calculator - Social Security & Medicare
Employee-side U.S. FICA payroll tax estimate
About the FICA Tax Calculator
The Federal Insurance Contributions Act tax funds Social Security and Medicare through payroll withholding. The FICA tax calculator estimates the employee portion on wage income, separates the two programs, and adds Additional Medicare Tax when wages cross a filing-status threshold. Employees can use the breakdown to review a pay projection, while payroll and budgeting teams can use it as a reasonableness check.
Employee Social Security tax is 6.2% of covered wages up to the annual wage base. The calculator stores wage bases of $137,700 for 2020, $142,800 for 2021, $147,000 for 2022, $160,200 for 2023, $168,600 for 2024, and $176,100 for 2025. Wages above the selected year’s base are not subject to the employee Social Security rate. Medicare tax is 1.45% on all covered wages without that cap.
Additional Medicare Tax is 0.9% of wages above $200,000 for single, head-of-household, and qualifying-widow statuses; $250,000 for married filing jointly; and $125,000 for married filing separately. Employer withholding can begin once one employee’s wages exceed $200,000 regardless of eventual joint filing status, so a return may reconcile a different amount. The calculator applies the selected filing threshold as an annual liability estimate.
The output is employee tax only. Employers generally match 6.2% Social Security and 1.45% Medicare, but do not match Additional Medicare Tax. Self-employed workers use self-employment tax rules, deductions, and net-earnings adjustments rather than this employee-wage model. Pretax benefit treatment, multiple employers, tips, household employment, railroad retirement, and nonresident rules can also change taxable wages.
Use gross covered wages rather than taxable income from an income-tax return. FICA is separate from federal and state income tax, deductions, and credits. The stored years preserve the legacy calculator’s supported range and are not automatically updated for later law changes. Verify current thresholds and wage definitions with IRS and Social Security Administration publications or payroll records before preparing a filing or correcting withholding.
FICA Payroll Tax Examples
The examples apply employee rates and the 2024 Social Security wage base to annual covered wages.
| Wage scenario | Employee FICA | Tax detail |
|---|---|---|
| $65,000 wages; single; 2024 | $4,030.00 Social Security + $942.50 Medicare = $4,972.50 | All wages are below both the Social Security base and Additional Medicare threshold. |
| $300,000 wages; single; 2024 | $10,453.20 Social Security + $4,350.00 Medicare + $900.00 additional = $15,703.20 | Social Security is capped, while regular and Additional Medicare taxes continue. |
| $120,000 wages; married filing jointly; 2024 | $7,440.00 Social Security + $1,740.00 Medicare = $9,180.00 | Income remains below the wage base and the joint Additional Medicare threshold. |
How to Calculate FICA Tax
- Enter annual gross wages subject to FICA.
- Choose the filing status used for the Additional Medicare threshold.
- Enter a supported tax year so the correct Social Security wage base is used.
- Select Calculate FICA Tax and review each payroll-tax component.
- Compare the estimate with year-to-date payroll records and official instructions.
FICA Tax Calculator FAQ
Does Social Security tax apply to all wages?
No. The 6.2% employee tax stops after covered wages reach the annual Social Security wage base.
Is regular Medicare tax capped?
No. The 1.45% employee Medicare tax applies to all covered wages, and high earners may owe an additional 0.9%.
Does the result include the employer match?
No. It estimates employee withholding only. Employers generally contribute separate matching Social Security and Medicare amounts.
Why can payroll withholding differ from the filing-status estimate?
Employers begin Additional Medicare withholding using a $200,000 per-employee trigger, while final liability uses filing-status thresholds on the tax return. A jointly filing household can therefore owe more or less than the amount withheld from one job.
Can a self-employed person use this result?
Not for a final estimate. Self-employment tax uses net earnings, both sides of the base rates, and specific adjustments and deductions.