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.
If you have already booked $150,000 of Social Security wages this year:
- SS wage-base room left = $184,500 − $150,000 = $34,500
- Employee SS tax still ahead = 6.2% × $34,500 = $2,139.00
- A $2,500 check still withholds SS $155.00 + Medicare $36.25 = $191.25
- After the wage base the same $2,500 check is Medicare only: $36.25
That is leftover mid-year room, not the $7,500 cliff: FICA after $184,500.
See the same drop on a full stub with the paycheck calculator (YTD Social Security wages field). More tools: United States calculators hub.
These figures are the employee 6.2% + 1.45%. The employer match is a different line. Additional Medicare 0.9% is not in this engine. Estimate, not tax advice.
Direct answer: $150,000 YTD → $2,139 of SS tax left
- 2026 wage base = $184,500
- Room = $184,500 − $150,000 = $34,500
- Remaining employee SS = 0.062 × $34,500 = $2,139.00
- This $2,500 check still sits inside the room → FICA $191.25
- After $184,500 → FICA $36.25
room = max(0, $184,500 − YTD Social Security wages)
SS on this check = 6.2% × min(period wages, room)
Medicare on this check = 1.45% × period wages (no cap)
Same $2,500 check, three YTD points
| YTD SS wages before this check | SS wages this check | SS | Medicare | FICA |
|---|---|---|---|---|
| $0 | $2,500 | $155.00 | $36.25 | $191.25 |
| $150,000 | $2,500 | $155.00 | $36.25 | $191.25 |
| $184,500 | $0 | $0.00 | $36.25 | $36.25 |
$150,000 is not close enough to change this stub. The leftover that does shrink the check is a $3,000 period at $182,000 YTD: only $2,500 of SS room left → SS $155.00 + Medicare $43.50 = $198.50, not the full $229.50.
What this is not
- A raise. The $36.25 stub looks lighter because Social Security stopped, not because the rate changed.
- Two-job refund math. Two W-2s can over-withhold SS. That is a different leftover.
- Additional Medicare. Joint $260,000 is 0.9% on the excess.
Because $2,500 still fits inside the $34,500 of room. The check does not shrink until YTD plus this period crosses $184,500.
No. Elective deferrals stay FICA-taxable. Only Section 125 / HSA-style pre-tax amounts shrink the FICA base. 6% 401(k) cuts FIT, not FICA.