FICA funds Social Security and Medicare. Employers pay a matching 7.65%, so total FICA on wages is 15.3%. Self-employed people pay both halves but can deduct the employer half from income.
How to use the FICA Tax Calculator
- Employment type
- Filing status
- Income (wages or net self-employment earnings)
Results update as you type, and every field accepts the units shown in its menu.
How it works
Choose employee or self-employed, your filing status and income.
Tips
- Tax figures here are estimates for planning – your actual tax depends on credits, deductions and local rules.
- Check the tax year and filing status before you rely on a result.
- Use gross (before-tax) figures unless a field asks for take-home pay.
- When in doubt, confirm with the tax authority’s own calculator or a tax professional.
Common mistakes to avoid
- Confusing marginal and effective tax rates.
- Adding sales tax to a price that already includes it.
- Forgetting payroll taxes (Social Security and Medicare) on wages.
Inputs explained
| Field | What to enter |
|---|---|
| Employment type | Choose one: Employee, Self-employed |
| Filing status | Choose one: Single, Married filing jointly, Married filing separately, Head of household |
| Income (wages or net self-employment earnings) | Amount in your currency |
What each result means
- Total FICA tax = [Social Security tax] + [Medicare tax]
- FICA as a share of income = [Total FICA tax]÷[Income (wages or net self-employment earnings)]×100
Example values
How the main result changes when Income changes and everything else stays at the example values above:
| Income (wages or net self-employment earnings) | Total FICA tax |
|---|---|
| 60,000 | 4,590 |
| 90,000 | 6,885 |
| 120,000 | 9,180 |
| 150,000 | 11,475 |
| 180,000 | 13,770 |
| 240,000 | 15,279 |
Formula
Employee: Social Security 6.2% on wages up to $184,500 + Medicare 1.45% + additional 0.9% above $200,000 ($250,000 joint)Self-employed: 15.3% (12.4% + 2.9%) on 92.35% of net earnings, half deductibleWorked example
Inputs — Employment type: Employee; Filing status: Single; Income (wages or net self-employment earnings): $120,000.
Results — Earnings subject to FICA = $120,000.00; Social Security tax = $7,440.00; Medicare tax = $1,740.00; Total FICA tax = $9,180.00; FICA as a share of income = 7.65 %; Employer's matching share (employees) = $9,180.00; Deductible half (self-employed) = $0.00.
Frequently asked questions
What is the FICA rate?
7.65% for employees (6.2% Social Security + 1.45% Medicare).
What is the 2026 Social Security wage base?
$184,500 – earnings above it aren't taxed for Social Security.
Do self-employed people pay FICA?
They pay self-employment tax of 15.3% on 92.35% of net earnings.
What formula does the FICA Tax Calculator use?
Employee: Social Security 6.2% on wages up to $184,500 + Medicare 1.45% + additional 0.9% above $200,000 ($250,000 joint).