What are the FICA rates for 2026?
According to IRS Topic 751 and Publication 15 (2026):
| Tax | Employee | Employer | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | First $184,500 |
| Medicare | 1.45% | 1.45% | No limit |
| Additional Medicare | 0.9% | — | Wages over $200,000 |
Together, you and your employer pay 15.3% on wages up to the wage base, the same rate a self-employed person pays alone.
How much FICA tax will I pay?
Multiply your wages by 7.65% until you reach $184,500; after that only the 1.45% Medicare keeps applying:
- $60,000 a year: $3,720 Social Security + $870 Medicare = $4,590.
- $184,500 a year: $11,439 Social Security, the 2026 maximum, + $2,675.25 Medicare.
- $250,000 a year: $11,439 Social Security + $3,625 Medicare + $450 Additional Medicare on the $50,000 above $200,000 = $15,514.
See the exact amounts per paycheck, with federal income tax, in the paycheck calculator.
How does the Additional Medicare Tax work?
Your employer must withhold an extra 0.9% on wages above $200,000 in the calendar year, whatever your filing status (IRS Topic 560). The tax you actually owe depends on your status: it starts at $200,000 if single, $250,000 if married filing jointly and $125,000 if married filing separately. Any difference is settled on your tax return with Form 8959.
What if I have two jobs?
Each employer withholds Social Security up to $184,500 on its own wages, so with two jobs you can pay more than the $11,439 maximum. The excess isn’t lost: you claim it back as a credit on your income tax return.
If you work for yourself, you pay both halves as self-employment tax. We explain it in the guide to self-employment tax 2026.
Official sources
- IRS Topic No. 751: Social Security and Medicare Withholding Rates · Social Security and Medicare rates
- IRS Topic No. 560: Additional Medicare Tax · Additional Medicare Tax withholding and thresholds
- IRS Publication 15 (2026): Employer's Tax Guide · 2026 Social Security wage base of $184,500