FICA Tax Calculator

US 2026 annual payroll withholding for one nonexempt employee and one employer. Additional Medicare uses the employer $200,000 withholding threshold regardless of filing status, which may differ from final tax liability. Excludes self-employment and multiple-employer adjustments. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

US 2026 annual payroll withholding for one nonexempt employee and one employer. Additional Medicare uses the employer $200,000 withholding threshold regardless of filing status, which may differ from final tax liability. Excludes self-employment and multiple-employer adjustments. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

Your workbenchInputs are not stored

Result

Enter your values and run the tool to see your result.

How to use this tool

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Calculation method

Employee Social Securitymin(sswages,184500)*0.062
Employee base Medicaremedwages*0.0145
Additional Medicare withholdingmax(0,medwages-200000)*0.009
Employer Social Security and Medicaremin(sswages,184500)*0.062+medwages*0.0145

References