Employee FICA is two lines. Social Security (6.2%) dies when year-to-date Social Security wages hit $184,500 (2026). Medicare (1.45%) never dies. Additional Medicare (0.9%) is a third statute and a different calculator.
A $7,500 paycheck (think $195,000 a year on 26 checks):
- YTD $0: SS $465.00 + Medicare $108.75 = FICA $573.75
- YTD $180,000: only $4,500 of SS room left → SS $279.00 + Medicare $108.75 = $387.75
- YTD $184,500: SS $0 + Medicare $108.75 = $108.75
That last stub looks like a raise. It is the wage base, not a new tax rate.
See the same drop on a full stub with the paycheck calculator (YTD Social Security wages field). More tools: United States calculators hub.
Three $7,500 checks
| YTD SS wages before this check | SS wages this check | SS 6.2% | Medicare 1.45% | FICA | Room left after |
|---|---|---|---|---|---|
| $0 | $7,500 | $465.00 | $108.75 | $573.75 | $177,000 |
| $180,000 | $4,500 | $279.00 | $108.75 | $387.75 | $0 |
| $184,500 | $0 | $0.00 | $108.75 | $108.75 | $0 |
A ordinary $2,000 biweekly check never gets here: 26 × $2,000 = $52,000. FICA stays $153.00 all year ($124 + $29).
SS wages = min(period, max(0, $184,500 − YTD)) FICA = 6.2% × SS wages + 1.45% × period wages
What this is not
- Additional Medicare 0.9% above $200,000 (single). Separate tool: Additional Medicare.
- FIT / W-4. The wage base does not change Pub 15-T. Withholding.
- Traditional 401(k). Deferrals stay FICA-taxable, so they do not create wage-base room. 401(k) vs FICA.
- Texas or Florida. No state income tax does not mean no FICA. TX/FL paycheck.
After $184,500 of SS wages. At $7,500 per check that is during the 25th payday if every check was $7,500 ($180,000 + $4,500). The 26th check is Medicare only: $108.75.
The employer 6.2% uses the same wage base. Employer Medicare keeps going. Employer cost is a different calculator.
Each employer withholds SS until that job’s wages hit the base. You may overwithhold SS across two jobs and get it back on the 1040. This tool is one employer, one YTD box.
Type the Social Security wages already taxed this year, not your FIT YTD. Tips, third-party sick pay, and a mid-year job change can desync the box.
26 U.S.C. § 3101 · IRS Topic 751 · FR 2025-19763 (2026 OASDI base $184,500)