FICA Tax Calculator 2025

Calculate Social Security tax (6.2%), Medicare tax (1.45%), and additional Medicare tax (0.9%) with the latest 2025 wage base limits and rates for employees, employers, and self-employed individuals.

Calculate FICA Taxes View FICA Rates

FICA Tax Calculator

Enter your wage information to calculate Social Security and Medicare taxes

FICA Tax Rates & Limits (2025)

Social Security Tax

Employee Rate
6.2%

Deducted from employee wages

Employer Rate
6.2%

Paid by employer (matching)

Combined Rate
12.4%

Total Social Security contribution

2025 Wage Base Limit
$168,600

Maximum taxable wages for Social Security

Maximum annual tax: $10,453.20 (each)

Medicare Tax

Employee Rate
1.45%

Deducted from employee wages

Employer Rate
1.45%

Paid by employer (matching)

Combined Rate
2.9%

Total Medicare contribution

Wage Base Limit
No Limit

All wages subject to Medicare tax

Additional Medicare Tax: 0.9% on wages over $200,000

Self-Employment Tax

Social Security
12.4%

On net earnings up to $168,600

Medicare
2.9%

On all net earnings

Total SE Tax
15.3%

Combined self-employment tax

Deduction
50%

Deduct half of SE tax as business expense

Additional Medicare: 0.9% on earnings over $200,000

Historical FICA Rates

2025 Rates
7.65%

Current employee FICA rate

2024 Rates
7.65%

Same as 2025 (no change)

Historical Stability
Consistent

FICA rates stable since 1990

Wage Base Changes
$168,600

2025 Social Security wage base

2024 Base: $160,200 (+5.2% increase)

FICA Tax Examples (2025)

Employee Example

Annual Salary: $75,000

Employment Type: W-2 Employee

Filing Status: Single

FICA Tax Breakdown
Social Security Tax (6.2%) $75,000 × 6.2% = $4,650
Medicare Tax (1.45%) $75,000 × 1.45% = $1,088
Additional Medicare Tax $0 (under $200,000)
Total Employee FICA $5,738
Employer Match $5,738

Self-Employed Example

Net Earnings: $100,000

Employment Type: Self-Employed

Business: Freelance Consultant

Self-Employment Tax Breakdown
SE Tax Adjustment $100,000 × 92.35% = $92,350
Social Security Tax (12.4%) $92,350 × 12.4% = $11,451
Medicare Tax (2.9%) $92,350 × 2.9% = $2,678
Total SE Tax $14,129
Deductible Portion $7,065

High Earner Example

Annual Salary: $250,000

Employment Type: W-2 Employee

Filing Status: Single

FICA Tax Breakdown
Social Security Tax (6.2%) $168,600 × 6.2% = $10,453
Medicare Tax (1.45%) $250,000 × 1.45% = $3,625
Additional Medicare Tax (0.9%) $50,000 × 0.9% = $450
Total Employee FICA $14,528
Employer Match $14,078

Married Couple Example

Combined Income: $150,000

Spouse 1: $90,000 (W-2)

Spouse 2: $60,000 (W-2)

Combined FICA Tax Breakdown
Spouse 1 Social Security (6.2%) $90,000 × 6.2% = $5,580
Spouse 2 Social Security (6.2%) $60,000 × 6.2% = $3,720
Combined Medicare (1.45%) $150,000 × 1.45% = $2,175
Total Family FICA $11,475
Employer Match $11,475

Frequently Asked Questions About FICA Taxes

FICA stands for Federal Insurance Contributions Act. FICA taxes fund Social Security (retirement, disability, survivor benefits) and Medicare (health insurance for seniors). These programs provide essential safety nets for American workers and retirees.

You'll pay 7.65% FICA tax: 6.2% Social Security (up to $168,600 wage base) + 1.45% Medicare (no limit). High earners pay an additional 0.9% Medicare tax on income over $200,000. Your employer matches the 7.65%.

Yes, self-employed individuals pay both employee and employer portions (15.3% total). However, they can deduct half of the self-employment tax as a business expense, reducing the effective rate.

Social Security tax is capped at $10,453.20 in 2025 (6.2% of $168,600). Medicare tax has no cap, so you pay 1.45% on all wages, plus 0.9% additional Medicare tax on high income.

Important FICA Tax Information

FICA taxes fund Social Security and Medicare programs. Employees and employers each pay 7.65% (6.2% Social Security + 1.45% Medicare) on wages up to the Social Security wage base. Medicare tax applies to all wages with no limit. Self-employed individuals pay both employee and employer portions (15.3% total) but can deduct half as a business expense. Additional Medicare tax of 0.9% applies to high earners. This calculator provides estimates based on 2025 rates and should not be considered tax advice.