FICA stands for the Federal Insurance Contributions Act — it’s the payroll tax that funds Social Security and Medicare. It shows up as its own line on every pay stub, separate from federal income tax withholding.
The two parts of FICA
Social Security: 6.2%. This applies to wages up to the Social Security wage base — $184,500 for 2026. Earn more than that in a year, and Social Security tax stops being withheld on the excess. This cap is adjusted for inflation most years, so it changes annually.
Medicare: 1.45%. Unlike Social Security, there’s no wage cap here — every dollar of wages is subject to the 1.45% Medicare rate, no matter how high your income goes.
Together, that’s 7.65% of most paychecks (up to the Social Security wage base), split between these two programs.
Your employer pays it too
FICA is a matched tax: your employer pays the same 6.2% and 1.45% out of their own funds, on top of what’s withheld from your paycheck. You only ever see your own half on your pay stub — the employer’s matching portion doesn’t reduce your paycheck, but it’s real money the government collects on your behalf regardless.
The Additional Medicare Tax
Above a certain income threshold, an extra 0.9% Additional Medicare Tax kicks in — and unlike the base 1.45%, this one is employee-only; employers don’t match it. The threshold depends on filing status:
| Filing status | Threshold |
|---|---|
| Single | $200,000 |
| Head of household | $200,000 |
| Married filing separately | $125,000 |
| Married filing jointly | $250,000 |
These thresholds are fixed by statute and haven’t been inflation-adjusted since they were introduced in 2013 — they stay the same every year until Congress changes them, unlike the Social Security wage base above. See the full breakdown in Additional Medicare Tax: Who Actually Pays It.
A quick example
A single filer earning $75,000 pays:
- Social Security: 6.2% × $75,000 = $4,650
- Medicare: 1.45% × $75,000 = $1,087.50
- Additional Medicare Tax: $0 (below the $200,000 threshold)
- Total FICA: $5,737.50
Want this calculated for your own salary alongside federal and state tax? Try the Paycheck Calculator, or see Gross Pay vs. Net Pay for how FICA fits into the bigger picture of what comes out of your paycheck.