Free FICA tax calculator. Calculate Social Security tax (6.2%), Medicare tax (1.45%), and Additional Medicare tax (0.9%) for employees and self-employed workers. See employer and employee share, annual wage base limits, and self-employment tax deduction.
Enter your annual gross wages or salary — this is your total compensation before any deductions.
Select whether you are an employee or self-employed — self-employed individuals pay both the employee and employer share of FICA taxes.
Click Calculate to see your Social Security tax, Medicare tax, Additional Medicare tax (if applicable), and total FICA withholding.
Review the employer vs employee share breakdown and see how the 2025 Social Security wage base ($176,100) affects your liability.
FICA stands for the Federal Insurance Contributions Act. It funds Social Security and Medicare. Employees pay 6.2% SS + 1.45% Medicare = 7.65% total, and employers match this amount. Self-employed workers pay the full 15.3% but deduct half as a business expense.
An employee earning $75,000 pays: SS = $75,000 × 6.2% = $4,650. Medicare = $75,000 × 1.45% = $1,087.50. Total FICA: $5,737.50. Employer pays an equal $5,737.50.
At $250,000, SS is capped at $176,100 × 6.2% = $10,918.20. Medicare = $250,000 × 1.45% = $3,625. Additional Medicare = ($250,000 − $200,000) × 0.9% = $450. Total employee FICA: $14,993.20.
A self-employed individual at $80,000 pays the full 15.3%: SS = $4,960, Medicare = $1,160. Total SE tax = $12,240. They can deduct $6,120 (50%) as a business expense on Schedule SE.
Find answers to the most common questions about fica tax calculator.
FICA (Federal Insurance Contributions Act) funds Social Security and Medicare. Employees pay 6.2% for Social Security (up to the $176,100 wage base in 2025) and 1.45% for Medicare. Employers match both amounts. Self-employed people pay the combined 15.3%.
The 2025 Social Security wage base is $176,100. Wages above this amount are not subject to the 6.2% Social Security tax. However, all wages are subject to the 1.45% Medicare tax with no income cap.
The Additional Medicare Tax of 0.9% applies to wages, compensation, and self-employment income over $200,000 for single filers ($250,000 for married filing jointly). Only employees pay this — there is no employer match. Employers must withhold it once wages exceed $200,000.
Self-employed workers pay self-employment (SE) tax, which covers both the employee and employer portions (15.3% total). However, SE tax is calculated on 92.35% of net earnings (not 100%), and you can deduct 50% of the SE tax paid from your gross income on your tax return.
