FICA — the Federal Insurance Contributions Act tax — is the payroll tax that funds Social Security and Medicare. For employees in 2026, it is 6.2% for Social Security on wages up to the $184,500 wage base plus 1.45% for Medicare on all wages. That makes the standard employee FICA rate 7.65% until you hit the Social Security cap. The figures here come from the SSA (Contribution and Benefit Base) and the IRS (Topic No. 751); they are simplified estimates, not tax advice.
What is the 2026 Social Security wage base?
The Social Security wage base (officially the Contribution and Benefit Base) is the maximum amount of annual wages subject to the 6.2% Social Security tax. For 2026 it is $184,500, up from prior years’ figures and announced by the SSA in October 2025.
Once your wages for the year exceed $184,500, you stop paying the 6.2% Social Security tax on the excess. That means the maximum employee Social Security tax for 2026 is $11,439 ($184,500 × 6.2%).
What are the 2026 FICA rates?
| Component | Rate | Applies to | 2026 detail |
|---|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 | Max $11,439/yr |
| Medicare | 1.45% | All wages (no cap) | No ceiling |
| Additional Medicare | 0.9% | Wages above threshold | $200k single / $250k married |
| Standard combined | 7.65% | Wages up to the SS cap | 6.2% + 1.45% |
The 0.9% Additional Medicare Tax applies only to the wages above the threshold, and the threshold depends on filing status: $200,000 for single filers and $250,000 for married filing jointly.
How much FICA comes out of a real paycheck?
Here are estimated employee FICA amounts at several salary levels for a single filer in 2026 (matching our take-home pay calculator):
| Gross salary | Social Security (6.2%) | Medicare (1.45%) | Additional Medicare (0.9%) | Total FICA |
|---|---|---|---|---|
| $50,000 | $3,100 | $725 | $0 | $3,825 |
| $75,000 | $4,650 | $1,088 | $0 | $5,738 |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 |
| $200,000 | $11,439 | $2,900 | $0 | $14,339 |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 |
Notice two things at the high end: at $200,000 Social Security has already hit its $11,439 cap, and at $250,000 the 0.9% Additional Medicare Tax kicks in on the wages above $200,000 (here, $50,000 × 0.9% = $450).
Why does Social Security tax stop but Medicare keeps going?
Social Security benefits are themselves capped, so contributions are capped at the wage base. Medicare has no wage ceiling — the 1.45% applies to every dollar of wages, and high earners pay the extra 0.9% on top. This is why your take-home percentage actually rises slightly once you pass the Social Security cap: a smaller share of each additional dollar goes to FICA.
How FICA fits into your total take-home pay
FICA is just one of three big withholdings. The others are:
- Federal income tax — see how the 2026 federal brackets work.
- State income tax — zero in nine states; compare them on take-home pay by state.
For the complete picture of gross-to-net, read gross vs net pay. To see FICA combined with federal and state tax on your own salary, use the calculator.
Sources and disclaimer
- SSA — Social Security wage base (Contribution and Benefit Base)
- IRS — Topic No. 751, FICA and Additional Medicare Tax
Not tax advice. Figures are simplified 2026 estimates showing the employee share only and exclude pre-tax deductions and self-employment tax. Verify with the SSA and IRS. See our methodology and disclaimer.