FICA Tax Rate 2026: Social Security and Medicare Tax Rates
Figures checked November 14, 2026 against primary sources
FICA is the payroll tax under the Federal Insurance Contributions Act. It has two parts: Social Security tax and Medicare tax. For 2026 the Social Security tax rate is 6.2% for the employee and 6.2% for the employer, 12.4% in total. The Medicare tax rate is 1.45% for each, 2.9% in total. Social Security tax stops once your wages for the year reach $184,500; Medicare tax has no cap, and an extra 0.9% is withheld from wages over $200,000.
Table of Contents
The Short Answer
- Social Security: 6.2% from you and 6.2% from your employer, 12.4% total (IRS Topic no. 751).
- Medicare: 1.45% from you and 1.45% from your employer, 2.9% total.
- Combined employee share: 7.65% of wages (6.2% plus 1.45%, our arithmetic), until you pass the Social Security cap.
- Social Security cap for 2026: $184,500 of wages. Above that, only Medicare tax applies.
- Medicare cap: none. "All covered wages are subject to Medicare tax."
- Additional Medicare Tax: 0.9% withheld from wages over $200,000 in a calendar year. Your employer does not match it.
FICA Tax Rates for 2026
Your employer withholds your share from each paycheck and pays the same amount again from its own funds. The IRS states the rates this way: "The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total."
| Tax | Employee rate | Employer rate | Total | Wage cap (2026) |
|---|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | 12.4% | $184,500 |
| Medicare (hospital insurance) | 1.45% | 1.45% | 2.9% | None |
| Additional Medicare Tax | 0.9% on wages over $200,000 | None | 0.9% | None |
Publication 15 notes that the Medicare rate is "unchanged from 2025." FICA applies to wages "regardless of the employee's age or whether they are receiving social security benefits," so a working retiree still pays it. Federal income tax withholding is separate; see our 2026 tax brackets.
The Social Security Wage Base
"Only the Social Security tax has a wage base limit," the IRS says. The wage base is the most wages that can be taxed for Social Security in a year. For 2026 it is $184,500. Once your wages for the year pass that amount, your employer stops withholding the 6.2% and stops paying its 6.2% match, so the most an employee pays in 2026 Social Security tax is $11,439 (6.2% of $184,500, our arithmetic).
Medicare tax keeps going: "There's no wage base limit for Medicare tax. All covered wages are subject to Medicare tax."
For the 2027 wage base, see our 2027 Social Security COLA page.
The 0.9% Additional Medicare Tax
High earners owe an extra Medicare tax. The withholding rule is simple: employers are responsible for "withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status." Withholding starts in the pay period in which your wages for the year pass $200,000 and runs to the end of the year.
- No employer match. "There's no employer match for Additional Medicare tax." Publication 15 adds that it "is only imposed on the employee."
- The tax you owe can differ from what is withheld. The tax itself applies above a threshold "based on the taxpayer's filing status," while withholding uses the $200,000 trigger for everyone. For the thresholds and how the tax is figured on your return, the IRS points to the Instructions for Form 8959.
What It Looks Like on a Paycheck
Hypothetical examples for 2026, one employer, wages only:
| Annual wages | Social Security (6.2%) | Medicare (1.45%) | Additional Medicare (0.9%) | Employee total | Employer pays |
|---|---|---|---|---|---|
| $60,000 | $3,720 | $870 | $0 | $4,590 | $4,590 |
| $250,000 | $11,439 (capped at $184,500) | $3,625 | $450 (on $50,000) | $15,514 | $15,064 |
At $60,000, the employee and employer each pay 7.65% of wages. At $250,000, the Social Security part stops at the wage base, and the 0.9% applies only to the $50,000 above $200,000. To see FICA next to income tax for your own pay, try our paycheck calculator.
If You Are Self-Employed
When you work for yourself there is no employer to pay the other half, so you pay both shares through self-employment tax on Schedule SE, with its own rules for which earnings count. Our self-employment tax guide covers the rate, the cap and the deduction for half of it.
Sources & Methodology
- Social Security and Medicare rates, the 2026 wage base, no Medicare cap, the 0.9% withholding rule and no employer match: IRS Topic no. 751, Social Security and Medicare withholding rates (page last reviewed Nov. 9, 2026), retrieved Nov. 14, 2026.
- 2026 wage base, Medicare rate unchanged from 2025, age rule, Additional Medicare Tax imposed only on the employee: IRS Publication 15 (2026), Employer's Tax Guide, retrieved Nov. 14, 2026.
The 7.65% combined share, the $11,439 maximum and the paycheck examples are our arithmetic from those rates. The examples assume one employer and no pre-tax deductions that change FICA wages.
FAQ
What is the FICA tax rate for 2026?
7.65% of wages for the employee: 6.2% Social Security plus 1.45% Medicare. Your employer pays the same 7.65% again. Above the Social Security cap, your employer keeps paying 1.45% for Medicare, and you pay 1.45% plus the 0.9% Additional Medicare Tax withheld on wages over $200,000.
What is the Social Security tax rate?
6.2% for the employee and 6.2% for the employer, 12.4% total, on wages up to $184,500 in 2026.
What is the Medicare tax rate?
1.45% for the employee and 1.45% for the employer, 2.9% total, on all wages. Wages over $200,000 also have 0.9% Additional Medicare Tax withheld.
Is there a maximum Social Security tax?
Yes. With a 2026 wage base of $184,500, the most an employee pays is $11,439 for the year (our arithmetic). Medicare tax has no maximum.
Does my employer match the Additional Medicare Tax?
No. The 0.9% is paid only by the employee.
General information, not tax advice. Rates and the wage base are from IRS Topic no. 751 and Publication 15 (2026), checked on Nov. 14, 2026. Your own FICA depends on your wages, your employers and your filing status.
