FICA rates for 2026
| Tax | Employee | Employer | Wage limit |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | $184,500 |
| Medicare (HI) | 1.45% | 1.45% | None |
| Additional Medicare Tax | 0.9% | - | Wages over $200,000 (withholding threshold) |
Maximum Social Security tax per employee in 2026: $11,439.00.
Self-employed? That’s SECA
If you’re self-employed you pay both halves: 15.3% on net earnings (12.4% Social Security up to the wage base + 2.9% Medicare), but you can deduct half of it.
Can you avoid FICA?
Pre-tax health insurance, HSA and FSA contributions through a cafeteria plan reduce FICA wages. 401(k) contributions do not: they still owe FICA.
Examples
| Salary | Social Security | Medicare | Total FICA |
|---|---|---|---|
| $40,000 | $2,480 | $580 | $3,060 |
| $75,000 | $4,650 | $1,088 | $5,738 |
| $150,000 | $9,300 | $2,175 | $11,475 |
| $250,000 | $11,439 | $4,075 | $15,514 |
