FICA is the employee share of Social Security and Medicare taken from a U.S. wage. For 2026 the rates are 6.2% Social Security and 1.45% Medicare (IRS Topic 751, 26 U.S.C. § 3101).
On a $2,000 check with no Social Security wages yet this year: $124.00 Social Security + $29.00 Medicare = $153.00.
This line is payroll tax on wages. It is not the Publication 15-T income-tax amount. It is not the 0.9% Additional Medicare Tax. State income tax is out. Estimate, not tax advice.
Direct answer: $2,000 → $153.00
- Social Security wages = min($2,000, remaining room under $184,500) = $2,000
- Social Security = 6.2% × $2,000 = $124.00
- Medicare = 1.45% × $2,000 = $29.00 (no wage base)
- Employee FICA = $153.00
The 2026 OASDI contribution and benefit base is $184,500 (Federal Register 2025-19763).
SS room = max(0, $184,500 − YTD Social Security wages before this period) SS wages = min(period wages, SS room) Social Security = 6.2% × SS wages Medicare = 1.45% × period wages FICA = Social Security + Medicare
Checks you can re-run
| Period wages | YTD SS wages | Social Security | Medicare | FICA |
|---|---|---|---|---|
| $2,000 | $0 | $124.00 | $29.00 | $153.00 |
| $50,000 | $0 | $3,100.00 | $725.00 | $3,825.00 |
| $184,500 | $0 | $11,439.00 | $2,675.25 | $14,114.25 |
| $200,000 | $0 | $11,439.00 | $2,900.00 | $14,339.00 |
| $10,000 | $180,000 | $279.00 | $145.00 | $424.00 |
| $10,000 | $184,500 | $0.00 | $145.00 | $145.00 |
On the $200,000 row, Social Security stops at the wage base. Medicare keeps going. The extra 0.9% Additional Medicare Tax is a different line: Additional Medicare.
Same $2,000 on a real stub
Single, biweekly, no 401(k): FICA $153.00 plus FIT $195.85 leaves $1,651.15. That full stub is paycheck take-home. FIT alone is federal withholding.
A traditional 401(k) does not shrink FICA. On that $2,000 check, 10% deferred still withholds $153.00 FICA. Section 125 medical or an HSA can lower the FICA wage. See HSA contribution room.
The employer pays a matching 6.2% + 1.45% on its side. That never shows on your stub. Company-side math is employer payroll cost.
What this is not
- Not federal income-tax withholding. That is Publication 15-T.
- Not SECA. Freelancers use self-employment take-home.
- Not state income tax. No live state-income tool is on this page. California daily overtime is a different statute: CA overtime vs FLSA.
- Not FUTA. Unemployment tax sits on the employer.
No. Employee Medicare (1.45%) has no wage base. Only Social Security (6.2%) stops at $184,500 in 2026.
You likely crossed the Social Security wage base. Medicare continues. A $10,000 period after $184,500 YTD Social Security wages withholds $145.00 Medicare and $0 Social Security.
No. Additional Medicare is a separate 0.9% after the statutory wage threshold. The $2,000 example is far below that line.