FICA

FICA (Federal Insurance Contributions Act) tax is the Social Security and Medicare tax taken from US paychecks. Your employer withholds your share and pays a matching amount.

According to the IRS, for 2026:

• Social Security: 6.2% from the employee and 6.2% from the employer, on wages up to $184,500.
• Medicare: 1.45% each, on all wages with no limit.
• Additional Medicare Tax: employers withhold an extra 0.9% on wages over $200,000 in a calendar year, with no employer match.

Example: on $60,000 of wages you pay $3,720 of Social Security (6.2%) and $870 of Medicare (1.45%), $4,590 in total, or 7.65%. On $250,000 Social Security stops at $11,439 (6.2% of $184,500), and Medicare is $3,625 plus $450 of Additional Medicare Tax.

FICA is separate from federal income tax and from state deductions such as SDI. See all three in the US paycheck calculator.