What is the 2026 Social Security wage base?
The 2026 contribution and benefit base is $184,500. The 6.2% Social Security tax stops there. Medicare has no wage cap.
2026 FICA rates at a glance
A worksheet from published 2026 rates. It is not a filing product or tax advice.
| Item | Rate or limit | Note |
|---|---|---|
| Social Security (employee) | 6.2% | On wages up to the $184,500 wage base |
| Medicare (employee) | 1.45% | On all covered wages; no cap |
| Additional Medicare Tax | 0.9% | Above the filing-status threshold |
| Employer match | 6.2% + 1.45% | Does not include the 0.9% |
| Self-employment tax | 12.4% + 2.9% | On 92.35% of net earnings |
| 2026 wage base | $184,500 | Social Security contribution and benefit base |
| Maximum employee Social Security tax | $11,439 | $184,500 × 6.2% |
The 2025 wage base was $176,100. The 2026 base is $184,500, an $8,400 increase. Medicare still has no wage cap. Sources: SSA contribution and benefit base, IRS Topic 751, IRS Topic 560.
Employee, employer, and self-employed
The same two programs (Social Security and Medicare) use different who-pays math. A W-2 employee pays 6.2% Social Security up to the wage base and 1.45% Medicare on all covered wages. The employer matches those two pieces. The employer does not match the 0.9% Additional Medicare Tax.
Self-employment tax is 12.4% plus 2.9% on 92.35% of net earnings (IRS Topic 554). Additional Medicare Tax can still apply above the filing-status threshold. This calculator does not compute the income-tax deduction for one-half of SE tax.
Which calculator mode to pick
Choose Employee when you want worker FICA plus the employer match on a single annual W-2 wage figure. Choose Self-employed when you are estimating SE tax on net self-employment income; the tool applies the 92.35% base from IRS Topic 554 before it applies 12.4% and 2.9%. It does not mix W-2 and Schedule C in one run. Additional Medicare Tax still follows the filing status you select.
Two jobs and the Social Security wage base
Each employer withholds 6.2% on your wages until you reach the $184,500 Social Security wage base for 2026, so two jobs can mean too much Social Security tax withheld in total. You may claim the excess on your federal income tax return. This worksheet models one wage stream at a time and does not add jobs together.
For filing, use IRS guidance on excess Social Security tax and Form 1040 instructions rather than this estimate alone.
Additional Medicare Tax thresholds
Liability follows filing status. Withholding at a single job starts at $200,000 even if the annual return uses a higher joint threshold.
| Filing status | Threshold |
|---|---|
| Single, head of household, or qualifying surviving spouse | $200,000 |
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
Employers begin withholding the 0.9% once they pay an employee more than $200,000 in a calendar year, without regard to filing status. The return then reconciles to the real threshold. Official Q&A: Additional Medicare Tax.
Worked examples
Rounded teaching figures from the 2026 rates. Enter your own wages in the calculator for the exact worksheet.
| Situation | Main pieces | Note |
|---|---|---|
| $75,000 W-2, single | $4,650 Social Security + $1,087.50 Medicare | $5,737.50 worker FICA. No Additional Medicare Tax. |
| $184,500 W-2 (the cap) | $11,439 Social Security + $2,675.25 Medicare | Social Security stops. Medicare continues. |
| $80,000 self-employed | Taxable SE base $73,880 (92.35%) | 12.4% + 2.9% on that base. The worksheet does not compute the SE-tax income-tax deduction. |
| $300,000 W-2, single | $11,439 Social Security + $4,350 Medicare + $900 Additional Medicare | The 0.9% applies to wages above $200,000. The employer does not match that $900. |
Rates reviewed 21 September 2026.
Frequently Asked Questions
What FICA rates does this calculator use?
Employee Social Security 6.2% up to the wage base, Medicare 1.45% on all covered wages, and Additional Medicare Tax 0.9% above the filing-status threshold. The employer matches 6.2% plus 1.45% only.
What is the maximum Social Security tax in 2026?
$11,439 for the employee ($184,500 × 6.2%). The employer pays the same $11,439. Self-employed Social Security at the cap is $22,878 (12.4% × $184,500) when 92.35% of net earnings reaches the wage base.
Who pays the 0.9% Additional Medicare Tax?
The worker. There is no employer match. Liability starts at $200,000 (single, head of household, or qualifying surviving spouse), $250,000 (married filing jointly), or $125,000 (married filing separately). Employers still begin withholding at $200,000 per employee regardless of filing status.
How is self-employment tax figured?
SE tax is 12.4% plus 2.9% on 92.35% of net earnings (IRS Topic 554). Additional Medicare Tax can still apply above the threshold. The worksheet does not compute the income-tax deduction for one-half of SE tax.
Is there a Medicare wage base?
No. The 1.45% Medicare tax applies to all covered wages. Only Social Security is capped.
What if I have two jobs?
Each employer withholds 6.2% until that job hits the $184,500 Social Security wage base, so two jobs can withhold too much Social Security tax in total. You may claim the excess on your federal return. This worksheet models one wage stream at a time.
Do 401(k) contributions reduce FICA?
Generally no. Elective deferrals usually reduce income tax, not Social Security or Medicare.
Is this official tax advice or a filing tool?
No. Figures come from published 2026 SSA and IRS sources. Use Publication 15, Schedule SE, Form 8959, or a tax professional for filing decisions.