FICA Tax
How FICA tax works in 2026: Social Security and Medicare rates, the wage cap, the Additional Medicare tax, and a calculator including excess withholding from two jobs.
FICA tax calculator (2026)
FICA tax rates for 2026
- Social Security: 6.2% of wages up to $184,500 (a maximum of $11,439), matched by your employer.
- Medicare: 1.45% of all wages, matched by your employer.
- Additional Medicare tax: 0.9% on wages over $200,000 single, $250,000 married filing jointly or $125,000 separately; employers withhold it on wages over $200,000 regardless of status (Form 8959 squares it up).
That's 7.65% for you and 7.65% for your employer (15.3% total); self-employed people pay both halves as self-employment tax.
Two jobs? Get excess Social Security back
Each employer withholds Social Security up to the wage base, so with two jobs totaling more than $184,500 you can overpay. Claim the excess over $11,439 as a credit on your return. Example: $120,000 and $90,000: $13,020 withheld, so $1,581 comes back. See your W-2 Boxes 4 and 6.
Common questions
What is the FICA tax rate for 2026?
7.65% for employees (6.2% Social Security up to $184,500 + 1.45% Medicare), matched by employers.
What is the maximum Social Security tax for 2026?
$11,439.
Can I get back excess Social Security tax?
Yes, if two or more employers withheld more than $11,439 in total, claim the excess on your return.
Sources
- IRS Topic 751: Social Security and Medicare withholding rates
- SSA: 2026 contribution and benefit base ($184,500)
More paycheck and tax calculators: FBAR Filing · FEDVIP · Form 1099R · Gift Tax
Related
General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.