Social Security and Medicare Tax: What Gets Withheld?

FICA taxes — Social Security and Medicare — are withheld from every US employee paycheck regardless of state, salary level, or filing status. Unlike federal income tax, FICA rates are flat and apply to gross wages without adjustment for deductions or credits.

2026 FICA rates

Tax	Employee rate	Employer rate	Wage cap
Social Security	6.2%	6.2%	$184,500
Medicare	1.45%	1.45%	No cap
Additional Medicare	0.9%	$0	Above $200,000 (single)

Example: $80,000 salary FICA breakdown

At an $80,000 annual salary, a single filer's FICA withholding is approximately $4,960 for Social Security and $1,160 for Medicare per year — totaling $6,120 in employee FICA. The employer matches this amount, contributing an equal $6,120 on your behalf without reducing your paycheck.

Tax	Annual	Per biweekly paycheck
Gross pay	$80,000	$3,076.92
Federal income tax	−$8,770	−$337
Social Security	−$4,960	−$191
Medicare	−$1,160	−$45
Texas state tax (none)	$0	$0
Estimated net take-home	≈ $65,110	≈ $2,504

The Social Security wage base

The Social Security wage base is the annual maximum amount subject to the Social Security portion of FICA. Wages above $184,500 in 2026 are no longer subject to the Social Security rate for that calendar year. This creates a meaningful per-paycheck change late in the year for high earners who reach the cap — the Social Security withholding stops, and take-home pay increases by the equivalent amount per period.

Additional Medicare Tax at high incomes

An extra 0.9% applies to wages above $200,000 for single filers. Employers withhold it once the threshold is reached during the year. Unlike the base Medicare rate, employers do not match this surcharge. At wages above $200,000, the additional Medicare adds approximately $180 per year in extra withholding on a $220,000 salary, for example.

FICA and pre-tax deductions

Traditional 401(k) and 403(b) contributions reduce the federal-income-tax base but do NOT reduce FICA. Social Security and Medicare are calculated on gross wages before those retirement contributions. HSA contributions via payroll deductions are exempt from FICA in most employer-sponsored plans.

FICA on every paycheck

FICA (Federal Insurance Contributions Act) combines Social Security and Medicare taxes withheld from employee wages. Employers pay a matching share on most wages. FICA applies in every state regardless of state income tax structure.

Social Security withholding

Social Security is withheld at 6.2% of gross wages up to the annual wage base set by the Social Security Administration for the tax year. Once year-to-date wages exceed the wage base, Social Security withholding stops for the remainder of the calendar year.

Medicare withholding

Medicare is withheld at 1.45% of gross wages with no wage base cap. Higher earners pay an additional Medicare tax on wages above IRS thresholds. The calculator models additional Medicare when encoded thresholds apply.

FICA vs income tax

FICA is separate from federal and state income tax withholding. Your pay stub shows FICA lines distinct from federal income tax. Pre-tax 401(k) contributions reduce income tax withholding but not FICA on most wages.

Self-employed workers

Self-employed individuals pay both employee and employer FICA equivalents through self-employment tax on Schedule SE. W-2 employees see only the employee share on pay stubs. See self-employed taxes for structural differences.

Official sources and calculator

SSA publishes the wage base annually; IRS Publication 15-T covers Medicare rates and additional Medicare thresholds. The FICA tax guide and methodology page document how ExactTakeHome encodes these values.

Frequently Asked Questions

Figures and methods are based on official-source data encoded in the calculator. Not tax advice. Review the methodology and consult a qualified professional for your situation.