FICA Tax Calculator — Social Security & Medicare 2025
Calculate how much FICA tax you owe in 2025 — covering Social Security (6.2% up to the wage base), Medicare (1.45% on all wages), the 0.9% Additional Medicare Tax on high earners, and the self-employed version where you pay both shares.
Employment type
Filing status (affects Additional Medicare threshold)
%
%
Social Security + Medicare + Additional Medicare Tax withheld from your paycheck
75,000
gross wagesSocial Security (6.2%)
6.2%
Medicare (1.45%)
1.5%
Net take-home
92.4%
- 1
SS taxable wages (capped at wage base)
min(75,000, 176,100) = 75,000Only wages up to the annual cap are subject to Social Security tax. - 2
Social Security tax (6.2%)
75,000 × 6.2% = 4,650 - 3
Medicare tax (1.45%)
75,000 × 1.45% = 1,087.5 - 4
Total FICA withheld
4,650 + 1,087.5 = 5,737.50
How does this calculator work?
FICA = Social Security (6.2% on wages up to $176,100 in 2025) + Medicare (1.45% on all wages) + Additional Medicare (0.9% on wages over $200K single). Self-employed pay both the employee and employer shares (12.4% + 2.9% = 15.3%) but can deduct half. All 2025 figures are editable estimates.
Formula
How this is calculated
FICA (Federal Insurance Contributions Act) is the US payroll tax that funds Social Security and Medicare. For 2025, the Social Security tax rate is 6.2% on the employee's wages, matched by 6.2% from the employer, for a combined 12.4%. However, it only applies to wages up to the Social Security wage base ($176,100 for 2025 — an editable estimate in this calculator, indexed annually). Medicare is 1.45% on the employee plus 1.45% employer match (combined 2.9%) with no wage-base cap.
High earners owe an additional 0.9% Medicare surtax on wages above $200,000 (single or head of household) or $250,000 (married filing jointly) or $125,000 (married filing separately). Unlike the basic Medicare tax, this surtax has no employer match — it is borne entirely by the employee and assessed when you file your tax return.
Self-employed individuals pay the full combined rate (12.4% SS + 2.9% Medicare = 15.3%) because there is no employer. However, they may deduct half of the self-employment tax from gross income on Schedule 1 of Form 1040, which partially offsets the extra burden. The 0.9% Additional Medicare Tax applies to the same thresholds for self-employment income. All rates and thresholds shown are 2025 values and are editable in this calculator.
Frequently asked questions
The Social Security wage base for 2025 is $176,100 — up from $168,600 in 2024. Only wages up to this limit are subject to the 6.2% Social Security tax. Medicare has no wage-base cap, so the 1.45% rate applies to all earnings. This field is editable in the calculator.
No — FICA taxes apply to wages and self-employment income only, not to interest, dividends, capital gains, rents, or other passive income. High-earning investors may owe the Net Investment Income Tax (NIIT) of 3.8%, which is separate from FICA.
No — wages above the Social Security wage base are not taxed for Social Security and do not count toward your Social Security benefit record. Only wages up to the annual cap earn Social Security credits.
Also known as
TG we-Calculate Editorial Team. (2026). FICA Tax Calculator — Social Security & Medicare 2025 [Online calculator]. TG we-Calculate. https://we-calculate.com/calculator/fica-tax-calculator
TG we-Calculate Editorial Team. "FICA Tax Calculator — Social Security & Medicare 2025." TG we-Calculate. 2026. https://we-calculate.com/calculator/fica-tax-calculator.
TG we-Calculate Editorial Team, "FICA Tax Calculator — Social Security & Medicare 2025," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/calculator/fica-tax-calculator
@misc{wecalculate_fica_tax_calculator, title = {FICA Tax Calculator — Social Security & Medicare 2025}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/calculator/fica-tax-calculator}}, year = {2026}, note = {TG we-Calculate} }
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