FICA tax: Social Security and Medicare
The flat 7.65% that comes out of every paycheck before income tax even starts, and the points where it changes.
| Social Security 6.2% (on first $184,500) | $5,580 |
|---|---|
| Medicare 1.45% | $1,305 |
| Additional Medicare 0.9% | $0 |
| Your FICA for 2026 | $6,885 |
| Your employer also pays | $6,885 |
Effective FICA rate: 7.65%.
Why FICA is a flat tax with a ceiling
Social Security benefits are capped, so the tax that funds them is capped too: once your wages for the year pass the wage base, the 6.2% stops. That is why high earners often notice a bigger paycheck in the fall. Medicare benefits aren’t tied to what you paid in, so Medicare tax has no cap, and since 2013 an Additional Medicare Tax of 0.9% applies to high wages. Your employer starts withholding the extra 0.9% once your wages with them pass $200,000, regardless of filing status.
FICA at a glance
| 2025 | 2026 | |
|---|---|---|
| Social Security rate (employee) | 6.2% | 6.2% |
| Social Security wage base | $176,100 | $184,500 |
| Max Social Security tax | $10,918.20 | $11,439.00 |
| Medicare rate (employee) | 1.45% | 1.45% |
| Additional Medicare threshold | $200,000 | $200,000 |
Source: Social Security Administration annual fact sheets; IRS Topic 751 and 560.
Questions people ask
What is the FICA tax rate for 2025 and 2026?
7.65% for employees: 6.2% Social Security plus 1.45% Medicare. Employers pay a matching 7.65%. Social Security applies only up to the wage base, $176,100 in 2025 and $184,500 in 2026. Medicare has no cap, and an extra 0.9% applies to wages above $200,000 (single) or $250,000 (married filing jointly).
Is FICA the same as federal income tax?
No. FICA (Federal Insurance Contributions Act) funds Social Security and Medicare and is a flat percentage of wages. Federal income tax is a separate, progressive tax based on brackets, deductions and credits. Your pay stub shows them as separate lines, often labelled OASDI (Social Security), MED or MEDI (Medicare) and FIT or FITW (federal income tax).
Do 401(k) contributions reduce FICA?
No. Traditional 401(k) deferrals lower income tax but you still pay Social Security and Medicare on them. Health insurance, dental, vision and HSA contributions made through a Section 125 cafeteria plan do reduce FICA wages.
Can I get FICA back if I paid too much?
If you had two or more employers and your combined wages passed the Social Security wage base, the excess Social Security withheld is refunded as a credit on your Form 1040. A single employer that over-withholds must correct it directly.