FICA Tax
The combined 7.65% payroll tax (6.2% Social Security + 1.45% Medicare) withheld from every paycheck, plus a 0.9% Additional Medicare surtax above set income thresholds.
Last updated: September 17, 2026FICA (Federal Insurance Contributions Act) tax funds Social Security and Medicare. It’s withheld from every paycheck on top of federal, state, and (for NYC residents) local income tax, and it applies to Traditional and Roth 401(k) contributions alike — 401(k) deferrals reduce your income-tax bill, but never your FICA bill. An HSA contribution is the one payroll deduction that’s exempt from both.
FICA has two parts:
| Component | Rate | Wage cap (2026) |
|---|---|---|
| Social Security | 6.2% | $184,500 — no tax on wages above this |
| Medicare | 1.45% | None — applies to every dollar |
| Additional Medicare surtax | 0.9% | Kicks in above $200,000 (single/HOH) or $250,000 (MFJ) |
Worked example
A single filer earning $250,000 pays Social Security tax on only the first $184,500 of wages ($184,500 × 6.2% = $11,439 — nothing on the remaining $65,500), the full 1.45% Medicare rate on all $250,000 ($3,625), and the 0.9% Additional Medicare surtax on the $50,000 above the $200,000 threshold ($450). Total FICA: $15,514 — an effective FICA rate of about 6.2%, well under the 7.65% headline rate, because the Social Security cap does more work than the surtax adds back.
See a full paycheck breakdown, FICA included, at any income level on the Salary After Taxes pages, or work backwards from a take-home goal to the gross salary you need on the Required Salary Calculator.