FICA Calculator 2026 — Social Security & Medicare
Work out employee Social Security and Medicare for 2026 from W-2 Box 3 and Box 5 wages — including multiple employers and the Additional Medicare reconciliation on your return.
Last reviewed 8 October 2026 · Estimate only — not tax advice, not an IRS calculation
How this was calculated
| Step | Amount |
|---|---|
| Social Security 6.2% up to $184,500 per employer | $6,200.00 |
| Medicare 1.45% on all Medicare wages | $1,450.00 |
| Additional Medicare withheld: 0.9% over $200,000 per employer | $0.00 |
| Additional Medicare liability on the return (filing-status threshold) | $0.00 |
Assumptions
- Box 3 and Box 5 wages entered per employer
- Employer FICA is shown separately and is not deducted from pay
Rules: federal US-FED-2026-v1 · Tax year 2026 (generally filed in 2027)
How this calculator works
Social Security = 6.2% × min(Box 3 wages, $184,500) per employer · Medicare = 1.45% × Box 5 wages · Additional Medicare withheld = 0.9% over $200,000 per employer · Liability on the return = 0.9% × (Medicare wages − filing-status threshold).
Worked example
Two jobs paying $100,000 each: each employer withholds $6,200 Social Security, $12,400 in total. The 2026 maximum is $11,439, so $961 comes back as a credit on your return.
Limits and edge cases
- Each employer withholds Social Security up to the wage base, so two jobs can over-withhold; the excess is a credit on Form 1040, not a payroll error.
- Employers withhold Additional Medicare above $200,000 regardless of filing status; married couples reconcile on the return using $250,000.
- Traditional 401(k) deferrals do not reduce Social Security or Medicare wages; cafeteria-plan benefits usually do.
Frequently asked questions
What is the Social Security wage base for 2026?
$184,500. The maximum employee Social Security tax from one employer is $11,439.
Is there a cap on Medicare tax?
No. Medicare is 1.45% of all Medicare wages, plus 0.9% Additional Medicare above $200,000 single/HOH/QSS, $250,000 married filing jointly or $125,000 married filing separately.
Does my employer’s FICA come out of my pay?
No. Employers pay a matching 6.2% and 1.45% on top of your wages; it is shown separately and is not deducted from your paycheck.
Official sources
Rule review
Taxliva is not affiliated with the IRS and does not file returns. Results are estimates for general information, not tax, legal or financial advice.
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