Calculator
Payroll Tax Calculator
See how FICA (Social Security 6.2% + Medicare 1.45%) splits between employee and employer on any wage amount.
Wages
Social Security applies up to the 2024 wage base of $168,600. Medicare applies to all wages.
FAQ
About this calculator
Who pays FICA?
Both. Employees pay 7.65% via withholding; employers match 7.65% out of pocket. Self-employed people pay both halves themselves — see the SE Tax calculator.
What's the Social Security wage base?
For 2024 it's $168,600. Wages above that are not subject to the 6.2% Social Security portion (the 1.45% Medicare portion has no cap).
What about Additional Medicare?
A 0.9% extra applies to wages above $200,000 (single) / $250,000 (MFJ). Only employees pay it; employers don't match.
Educational only.