The employee FICA components
Employee FICA commonly means Social Security and Medicare withheld from wages. For 2025, Social Security is 6.2% up to $176,100 of wages for each worker. Regular Medicare is 1.45% of covered wages.
The 2026 Social Security wage base rises to $184,500. A wage base is not an income-tax deduction and does not cap regular Medicare.
Additional Medicare Tax
Additional Medicare Tax is 0.9% of Medicare wages above $200,000 for single, head of household, and qualifying surviving spouse, $250,000 for married filing jointly, and $125,000 for married filing separately.
Employer withholding begins under a payroll rule that does not perfectly match every joint return. Spouses may need to adjust withholding or estimated payments.
The employer share
Employers generally pay their own 6.2% Social Security and 1.45% Medicare amounts. The employee's Additional Medicare Tax has no matching employer amount.
Employer payroll cost is useful compensation context, but it is not subtracted from employee take home.
Worked example: $210,000 of 2025 W-2 wages
Payroll limitations
Related calculators
Apply this guide with a focused calculator that shows its inputs, assumptions, worked example, and federal limitations.
- FICA taxCalculate one employee's Social Security and regular Medicare from separate W-2 wage records, with employer matching and potential excess withholding.
- Social Security taxCalculate employee payroll tax at the per-person Social Security wage base and estimate potential excess withholding from two unrelated employers.
- Additional Medicare TaxCalculate 0.9% Additional Medicare Tax on Medicare wages from Form W-2 box 5, Form 4137 line 6, and Form 8919 line 6 plus self employment income from Schedule SE line 6, then compare modeled employer withholding.
Frequently asked questions
Does Social Security stop after the wage base?
The 6.2% Social Security component stops on covered wages above the annual base for that worker. Medicare continues.
Do spouses share one Social Security cap?
No. Each spouse's covered wages use that spouse's wage base, even on a joint return.
Primary sources
Afterax uses official IRS material where available and names other authorities when a cross-state comparison is required.
Rules can change, and eligibility depends on facts not captured by a general guide. Confirm the current form instructions before filing or making a material transaction.
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