Calculate Social Security and Medicare FICA taxes for employees and self-employed workers. See employer/employee splits and 2025 wage base limits.
Self-employed pay both shares (15.3% total)
Social Security
6.2%
Up to $176,100
Medicare
1.45%
No income cap
Add. Medicare
0.9%
Over $200,000
Employer Match
7.65%
SS + Medicare
Enter your annual gross wages or salary — this is your total compensation before any deductions.
Select whether you are an employee or self-employed — self-employed individuals pay both the employee and employer share of FICA taxes.
Click Calculate to see your Social Security tax, Medicare tax, Additional Medicare tax (if applicable), and total FICA withholding.
Review the employer vs employee share breakdown and see how the 2025 Social Security wage base ($176,100) affects your liability.
FICA stands for the Federal Insurance Contributions Act. It funds Social Security and Medicare. Employees pay 6.2% SS + 1.45% Medicare = 7.65% total, and employers match this amount. Self-employed workers pay the full 15.3% but deduct half as a business expense.
An employee earning $75,000 pays: SS = $75,000 × 6.2% = $4,650. Medicare = $75,000 × 1.45% = $1,087.50. Total FICA: $5,737.50. Employer pays an equal $5,737.50.
At $250,000, SS is capped at $176,100 × 6.2% = $10,918.20. Medicare = $250,000 × 1.45% = $3,625. Additional Medicare = ($250,000 − $200,000) × 0.9% = $450. Total employee FICA: $14,993.20.
A self-employed individual at $80,000 pays the full 15.3%: SS = $4,960, Medicare = $1,160. Total SE tax = $12,240. They can deduct $6,120 (50%) as a business expense on Schedule SE.
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