Payroll Tax Calculator FICA USA

Result:

Social Security Tax: $0

Medicare Tax: $0

Total FICA Tax: $0

Understanding Payroll Taxes (FICA) in the United States

Payroll taxes in the United States, commonly referred to as FICA (Federal Insurance Contributions Act), are mandatory contributions that fund Social Security and Medicare. These taxes are shared between employers and employees, making it essential for both parties to understand their responsibilities.

Components of FICA Tax

• Social Security: 6.2% of wages (up to the wage base limit)
• Medicare: 1.45% of wages (no income limit)
• Total: 7.65% for employee, and 7.65% for employer

Current Wage Limits

For Social Security, the 2025 wage base limit is $168,600. Any income above this limit is not subject to the 6.2% tax. However, Medicare tax applies to all earned income, with an additional 0.9% surtax on earnings above $200,000 (for single filers).

Who Pays FICA?

• Employees pay 7.65% of their paycheck
• Employers match that 7.65%
• Self-employed individuals pay both shares (15.3%) via Self-Employment Tax

Use Cases for This Tool

• Employers estimating their contribution liabilities
• Employees understanding paycheck deductions
• Payroll departments calculating gross-to-net values

Additional Notes

FICA taxes are distinct from federal income tax. They do not vary with deductions or filing status and must be withheld regardless of personal exemptions. These contributions are crucial to long-term Social Security retirement benefits and Medicare coverage.

Disclaimer

This calculator provides an estimate based on current wage limits and rates. For official tax filings and up-to-date limits, consult a payroll professional or refer to IRS guidelines.