What is FICA on your paycheck?
Last verified 2026-11-02 · Sources: IRS Publication 15 (2026) · Report an error
FICA is the line that funds Social Security and Medicare. On a 2026 paycheck it is 6.2% of wages up to $184,500 plus 1.45% of all wages, with an extra 0.9% above $200,000. It is not income tax, and nothing you claim on a W-4 changes it.
FICA on your pay
Enter gross pay for one period. The calculator shows the employee share only; your employer pays the same Social Security and Medicare rates on top.
| Line | Per paycheck | Per month |
|---|
The two taxes inside FICA
Social Security (also labelled OASDI on many stubs) is 6.2% of wages up to the annual wage base, which is $184,500 for 2026. Medicare is 1.45% of all wages with no cap. Above $200,000 of wages from one employer, another 0.9% is withheld for Additional Medicare Tax.
The two lines are often printed separately, and sometimes the Social Security line is printed as OASDI. They are the same tax. If your stub shows FITW as well, that is a third, separate line: federal income tax withholding.
2026 rates and wage base
| Line | Employee rate | Wage base | Source |
|---|---|---|---|
| Social Security (OASDI) | 6.20% | $184,500 | IRS Publication 15 (2026) |
| Medicare | 1.45% | No cap | IRS Publication 15 (2026) |
| Additional Medicare | 0.90% | Above $200,000 | IRS Publication 15 (2026) |
Worked examples for 2026
| Annual wages | Social Security | Medicare | Additional Medicare | Total FICA |
|---|---|---|---|---|
| $50,000.00 | $3,100.00 | $725.00 | $0.00 | $3,825.00 |
| $100,000.00 | $6,200.00 | $1,450.00 | $0.00 | $7,650.00 |
| $200,000.00 | $11,439.00 | $2,900.00 | $0.00 | $14,339.00 |
| $250,000.00 | $11,439.00 | $3,625.00 | $450.00 | $15,514.00 |
Computed at build time from the same tax-year data the calculator uses. The Social Security figure stops growing once wages pass the wage base.
What happens when you pass the wage base
Social Security is charged per employer, per calendar year. Once your year-to-date wages pass $184,500, the 6.2% line stops for the rest of the year, so the last paycheck or two of December are larger than the ones in January. Medicare keeps going, because it has no wage base.
If you change employers mid-year, the new employer starts the wage base again from zero. That can mean too much Social Security withheld across the two jobs; the excess is claimed on your return rather than fixed on a paycheck.
Why FICA is not income tax
Income tax withholding depends on your W-4 elections, filing status and deductions. FICA does not. It is a flat payroll tax on wages, with its own wage base, and the standard deduction does not reduce it. That is why a raise can change your federal withholding a lot and your FICA only in proportion, and why a big refund in April does not return FICA.
What your employer pays
Your employer pays the same 6.2% and 1.45% on your wages, plus federal and state unemployment tax. The employer share does not appear on your paycheck and does not reduce your net pay, but it is a real cost of employing you.
Frequently asked questions
- Is FICA the same as Social Security?
- Partly. FICA is the payroll tax that contains two taxes: Social Security (6.2% up to the wage base) and Medicare (1.45% with no cap). Social Security is one half of FICA, not a synonym for it.
- Why is FICA so high on my paycheck?
- It is 7.65% of wages before the wage base is reached, and it is charged on almost every dollar you earn, with no standard deduction. On top of that, income tax withholding is a separate line.
- Do I get FICA back if I get a refund?
- No. A refund returns income tax that was over-withheld. FICA is not part of that calculation unless you had more than one employer in the year and paid Social Security on wages above the wage base, in which case the excess is claimed on your return.
- Does FICA apply to a bonus?
- Yes. Bonuses and other supplemental wages are subject to Social Security and Medicare in the same way as regular wages, even though the income tax withholding method for a bonus is different.
- Why did my last paycheck of the year go up?
- Because Social Security stopped. Once year-to-date wages pass the wage base, the 6.2% line is no longer withheld for the rest of the calendar year.
Related
IRS Publication 15 (Circular E), 2026
IRS Publication 15-T, Federal Income Tax Withholding Methods
All figures verified on 2026-10-30.