FICA Tax (2026): Rates, Employer Match and What You Pay

Watch: FICA tax: Social Security and Medicare on your paycheck (1:38) Watch: Social Security wage base 2026: why your paycheck gets bigger (1:34)

Updated October 25, 2026 · Sources linked in the text

FICA is the Social Security tax and the Medicare tax on your pay. In 2026 you pay 6.2% for Social Security on pay up to $184,500 and 1.45% for Medicare on all pay, 7.65% in total, and your employer pays the same amount again. On a $60,000 salary paid every two weeks, that is $176.54 a paycheck. Source

What FICA means on your pay stub

FICA stands for the Federal Insurance Contributions Act. Pay stubs label the two parts in different ways: Social Security may show as "Social Security", "SS", "OASDI" (Old-Age, Survivors and Disability Insurance) or "FICA-SS", and Medicare as "Medicare", "Med" or "FICA-Med". See how to read a pay stub.

2026 FICA rates

	You pay	Your employer pays	Limit
Social Security	6.2%	6.2%	First $184,500 of pay in 2026
Medicare	1.45%	1.45%	No limit
Additional Medicare Tax	0.9%	None	Withheld on pay over $200,000 in the year
Total (most workers)	7.65%	7.65%	15.3% together

Sources: IRS Topic 751 Source; IRS questions and answers on the Additional Medicare Tax Source.

FICA at common salaries

Salary	FICA each paycheck (every two weeks)	Social Security for the year	Medicare for the year	FICA for the year
$30,000	$88.27	$1,860.01	$434.98	$2,294.99
$45,000	$132.41	$2,790.00	$652.60	$3,442.60
$60,000	$176.54	$3,720.00	$869.96	$4,589.96
$80,000	$235.39	$4,960.00	$1,160.12	$6,120.12
$100,000	$294.23	$6,199.99	$1,450.02	$7,650.01
$150,000	$441.34	$9,300.00	$2,174.90	$11,474.90
$200,000	$588.46	$11,439.00	$2,900.04	$14,339.04
$250,000	$735.57	$11,439.00	$4,074.93	$15,513.93
$300,000	$882.69	$11,439.00	$5,250.09	$16,689.09

Single filer, paid every two weeks, the whole of 2026, no pre-tax deductions. Each paycheck is the first of the year: at higher salaries Social Security stops once your pay for the year reaches $184,500, and Additional Medicare Tax starts once it passes $200,000. Yearly figures add up the 26 paychecks, each rounded to the cent, so they can differ by a few cents from the exact percentage of the salary. Worked out with the same engine as our calculators.

The wage base and the Additional Medicare Tax

Social Security tax stops for the rest of the year once your pay reaches the $184,500 wage base, so high earners see bigger paychecks late in the year; see why your paycheck gets bigger after the Social Security cap. Medicare has no limit.

Above $200,000 of wages in a year, your employer must also withhold the 0.9% Additional Medicare Tax, whatever your filing status. There is no employer match. What you actually owe depends on your filing status: it applies above $250,000 for a joint return, $125,000 married filing separately, and $200,000 for everyone else. You settle the difference on Form 8959 with your tax return. Source

Deductions that lower FICA, and one that does not

$60,000 salary, one paycheck	FICA
No deductions	$176.54
$100 health insurance before taxes	$168.89 (−$7.65)
$100 to a traditional 401(k)	$176.54 (no change)

Health, dental and vision premiums, HSA and FSA contributions and commuter benefits paid through your employer's plan come out before FICA, so they lower it by 7.65% of the amount. A traditional 401(k) lowers federal income tax only; FICA is still taken from the money you put in. See HSA vs FSA.

Self-employed workers pay both halves

If you work for yourself, there is no employer to pay half, so you pay both parts as self-employment tax: 15.3% on 92.35% of your net profit, with half of it deductible. See the self-employment tax explainer and the 1099 Tax Calculator.

Who does not pay FICA

Students working for their school: FICA does not apply to students employed by the school, college or university where they are pursuing a course of study. Source
Some nonresident students and scholars: nonresident aliens in F-1, J-1, M-1 or Q-1 status are generally exempt on work allowed by their visa and done for the purpose of their stay. It ends once they become resident aliens for tax purposes, and it does not cover F-2, J-2 or M-2 family members. Source

Other exceptions exist, for example for some state and local government workers covered by a public retirement plan. Your employer's payroll office can tell you which rules apply to you.

Prefer to watch? See the 1:38 video on FICA tax, with captions and a transcript.

Common questions

What does FICA stand for?

The Federal Insurance Contributions Act. FICA taxes are the Social Security tax and the Medicare tax taken from your pay.

Is FICA the same as federal income tax?

No. Federal income tax depends on your Form W-4 and the IRS withholding tables. FICA is a flat percentage of your pay, the same for everyone up to the Social Security wage base, and Form W-4 does not change it.

Do I get FICA back in my tax refund?

Usually not. FICA is not settled on your tax return like income tax. One exception: if you had two or more employers and together they withheld Social Security tax on more than $184,500 of wages, you can claim the excess back on your return.

Why does my employer withhold Additional Medicare Tax if I am married?

Employers must withhold it on wages over $200,000 in a year, whatever your filing status. If your household is under the threshold for your filing status, you get it back when you file Form 8959 with your return.

Does a 401(k) lower FICA?

No. A traditional 401(k) lowers federal income tax, but Social Security and Medicare are still taken from the money you put in. Health insurance, HSA and FSA contributions through a cafeteria plan do lower FICA.

See the FICA on your own paycheck in the paycheck calculator: the results show Social Security and Medicare as separate lines.