U.S. FICA: $2,000 → $153
FICA is the employee share of Social Security and Medicare withholding on your wages. For tax year 2026 the rates are 6.2% for Social Security and 1.45% for Medicare.
Read the evergreen explainer →
A $7,500 check after the wage base keeps only Medicare: FICA $573.75 → $108.75.
The two parts work differently:
- Social Security (6.2%) applies only until your cumulative wages for the year reach the $184,500 wage base. Above that, employee Social Security stops for the rest of 2026.
- Medicare (1.45%) has no wage base: it applies to every dollar of wages, all year.
This page is about United States federal payroll only — not Mexican or Guatemalan labor law.
SS wage-base room = max(0, $184,500 − YTD Social Security wages before this period)
Social Security wages = min(period wages, SS wage-base room)
employee Social Security = 6.2% × Social Security wages
employee Medicare = 1.45% × period wages
employee FICA = employee Social Security + employee Medicare
Worked example: $2,000 → $153
Early in the year (YTD = $0), a $2,000 paycheck:
- Social Security: $2,000 × 6.2% = $124
- Medicare: $2,000 × 1.45% = $29
- Employee FICA total: $153
| Period wages | YTD SS before | SS wages taxed | Social Security | Medicare | Total FICA |
|---|---|---|---|---|---|
| $2,000 | $0 | $2,000 | $124 | $29 | $153 |
| $10,000 | $0 | $10,000 | $620 | $145 | $765 |
| $50,000 | $0 | $50,000 | $3,100 | $725 | $3,825 |
| $10,000 | $180,000 | $4,500 | $279 | $145 | $424 |
| $10,000 | $184,500 | $0 | $0 | $145 | $145 |
2026 rates and wage base
| Item | Rate / limit | On $2,000 (YTD $0) |
|---|---|---|
| Employee Social Security | 6.2% up to $184,500 | $124 |
| Employee Medicare | 1.45% with no cap | $29 |
| Total employee FICA | 7.65% under the SS base | $153 |
| Additional Medicare Tax | 0.9% (not modeled here) | — |
Near the Social Security wage base
Once you are close to $184,500 of Social Security wages already taxed, only the remaining room is subject to the 6.2% employee rate. Medicare still applies at 1.45% to the full period wages.
| Scenario | Period | YTD SS | Total FICA |
|---|---|---|---|
| Start of year | $2,000 | $0 | $153 |
| Near the cap | $10,000 | $180,000 | $424 |
| Base already filled | $10,000 | $184,500 | $145 (Medicare only) |
| Large single period | $200,000 | $0 | $14,339 (SS capped at $184,500) |
What this calculator does not include
- The Additional Medicare Tax (0.9%), which has separate withholding and filing thresholds.
- Self-employment (SECA) taxes, federal income tax, W-4 settings, or Form 1040.
- State or local taxes, FUTA/SUTA, cafeteria-plan or 401(k) wage-base rebuilds.
- Any non-U.S. system: this page is about United States federal payroll only.
Your employer pays a matching 6.2% Social Security and 1.45% Medicare on its own side, but that money never appears in your paycheck, so this tool shows only the employee share.
Educational estimate from 26 U.S.C. § 3101(a)–(b)(1), IRS Topic 751, and the 2026 OASDI contribution and benefit base of $184,500 set by the Social Security Administration (Federal Register 2025-19763). Confirm with IRS Publication 15 or a tax professional for your situation.
Official sources
- 26 U.S.C. § 3101 — rate of tax (6.2% OASDI; 1.45% HI)
- IRS Topic No. 751, Social Security and Medicare Withholding Rates
- Federal Register 2025-19763 — OASDI contribution and benefit base for 2026
Related: FICA explainer $2,000 → $153, employer payroll cost, bonus tax 22%, SS room after $150,000 YTD: $2,139 left.
The employee share of FICA for 2026: Social Security at 6.2% on wages up to $184,500 and Medicare at 1.45% with no wage base. A $2,000 paycheck with YTD $0 withholds $124 + $29 = $153.
No. Employee Medicare (1.45%) applies to all wages with no annual limit. Employee Social Security (6.2%) stops once your year-to-date Social Security wages reach $184,500 in 2026. With YTD $180,000 and a $10,000 period, only $4,500 is subject to SS ($279) while Medicare stays $145: total $424.
No. This version covers only the basic employee withholding and excludes federal income tax, self-employment tax, and state taxes. A $200,000 single-period wage base withholds base Medicare $2,900 (1.45%), not the extra 0.9%.