FICA & Payroll Tax Calculator (2026)

How this calculation works

For tax year 2026, the employee Social Security rate is 6.2% on wages up to $184,500 (IRS Pub. 15); Medicare is 1.45% with no cap, plus a 0.9% Additional Medicare Tax above filing thresholds.

Self-employed workers pay both halves under SECA: 12.4% Social Security (up to the wage base) and 2.9% Medicare on 92.35% of net profit. Half the SE tax is deductible.

How this FICA & Payroll Tax Calculator (2026) works — 2026 guide

FICA is the quiet tax that hits every paycheck: 6.2% for Social Security plus 1.45% for Medicare, matched by your employer. In 2026 the Social Security wage base jumps to $184,500, and self-employed workers pay the whole 15.3% themselves. This calculator splits it out — Social Security, Medicare, and the 0.9% Additional Medicare Tax for high earners — so you can see exactly what disappears from your gross pay (or what to set aside as a freelancer).

How to use it in 3 steps

1. Enter your annual wages (or net profit if self-employed).
2. Choose W-2 employee (half of FICA) or self-employed (full SE tax), and your filing status.
3. Read the Social Security, Medicare, Additional Medicare, and total figures — plus the monthly equivalent.

Who this is for

Employees who want to understand their paystub, freelancers setting aside SE tax, and small-business owners estimating payroll tax. Combine it with the [2026 federal income tax estimator](/tools/federal-income-tax-estimator/) for total federal tax.

Data sources & authoritative references

This calculator is built on official U.S. rules and published statistics. Key sources:

• IRS Publication 15 (2026) — Social security and Medicare rates, $184,500 wage base
• SSA — Contribution and Benefit Base
• IRS — Self-Employment Tax Center