FICA is the label payroll uses for Social Security and Medicare taxes together. It is not income tax, it does not follow the federal brackets, and it does not disappear when you change your W-4. Understanding FICA separately from federal tax is what makes a pay stub readable, because the two lines move for different reasons.
The calculator shows Social Security and Medicare as separate lines, so you can see FICA on its own instead of lumped with federal tax.
FICA, split into its two parts
Social Security tax for employees in 2026 is 6.2 percent of wages up to the wage base of $184,500. Once wages pass that base in the year, Social Security withholding stops for the rest of the year, and a paycheck can look larger in the later months for that reason alone. Medicare tax for employees is 1.45 percent of all wages, with no wage base, plus an additional 0.9 percent on wages above $200,000 for single and head of household filers, $250,000 for joint filers, and $125,000 for separate filers. The additional Medicare amount is employee only, with no employer match on that slice.
Employers generally match the basic Social Security and Medicare amounts, but the employee lines on a stub are the employee shares above. Sources: Social Security Administration 2026 wage base, and IRS payroll tax guidance for 2026. Figures are a dated 2026 snapshot, for general information only.
Why FICA is 7.65 percent, until it is not
Below the Social Security wage base, and below the additional Medicare threshold, combined employee FICA is 6.2 percent plus 1.45 percent, which is 7.65 percent of wages after pre-tax deductions. That simple percentage is useful for a quick check, but it breaks in two places. Above $184,500, Social Security drops out, so the combined rate falls to 1.45 percent, plus additional Medicare if applicable. Above the additional Medicare threshold, the combined rate rises again on the slice above that threshold, because of the extra 0.9 percent.
A reader earning $60,000 with no pre-tax deductions therefore pays $3,720 in Social Security and $870 in Medicare over the year, $4,590 in total FICA. A reader earning $200,000 pays Social Security on only the first $184,500, which is $11,439, plus Medicare on the full $200,000, which is $2,900, for $14,339 before any additional Medicare on wages at or above the threshold for their filing status.
FICA versus federal income tax, side by side
Federal income tax is graduated, it depends on filing status and deductions, and it is settled on an annual return with credits. FICA is mostly flat, it does not depend on the standard deduction in the same way, and it is not settled with a refund in the same sense, because there is no annual FICA return for most employees that re-calculates it from scratch. Pre-tax deductions such as a 401k can reduce FICA wages, while the federal standard deduction does not reduce FICA wages. That is why a paycheck estimate must keep the two calculations separate, even though both are taken out before net pay.
Common FICA questions on a stub
If Social Security suddenly disappears from a late-year paycheck, check whether year-to-date wages have passed $184,500. If Medicare looks higher than 1.45 percent, check whether wages have passed the additional Medicare threshold and whether the employer has started the extra withholding, which employers must begin once wages pass $200,000 in the year regardless of filing status. If FICA looks wrong in the early months, check pre-tax deductions first, because those change FICA wages before any rate applies.
FAQs
Is FICA the same as federal income tax?
No. FICA is Social Security plus Medicare, with its own rates and wage base, separate from federal income tax brackets.
Why does Social Security stop late in the year for high earners?
Because Social Security tax applies only up to the annual wage base, $184,500 in 2026. Once that base is reached, no more Social Security tax is withheld that year.
Does my employer pay FICA too?
Generally yes, employers match the basic Social Security and Medicare employee amounts, but the additional Medicare tax is employee only.