FICA Tax Calculator 2025 β Social Security & Medicare
Calculate Social Security and Medicare tax for employees and self-employed. See the 2025 $176,100 wage base and Additional Medicare Tax thresholds.
FICA Tax Breakdown
How FICA Tax Works in 2025
FICA consists of two taxes withheld from every paycheck: Social Security (6.2%) and Medicare (1.45%). Your employer pays a matching 6.2% + 1.45%, bringing the total to 15.3% per employee β but you only see the 7.65% employee share on your pay stub.
Social Security applies to the first $176,100 of wages in 2025. After that, you stop paying Social Security for the year. Medicare has no ceiling and an additional 0.9% surcharge applies above $200,000 (single) or $250,000 (married jointly).
The Formula
Medicare Tax = Wages Γ 1.45% + max(0, Wages β $200,000) Γ 0.9%
Total Employee FICA = SS Tax + Medicare Tax
SE Tax = Net SE Income Γ 0.9235 Γ 15.3% (12.4% SS + 2.9% Medicare)
SE Tax Deduction = SE Tax Γ· 2 (deductible from gross income)
Example
Social Security: $120,000 Γ 6.2% = $7,440
Medicare: $120,000 Γ 1.45% = $1,740
Total FICA: $9,180 | Employer also pays $9,180
Self-employed: $80,000 net profit:
SE Net: $80,000 Γ 92.35% = $73,880
SS: $73,880 Γ 12.4% = $9,161 | Medicare: $73,880 Γ 2.9% = $2,143
Total SE Tax: $11,304 | SE deduction: $5,652
Employee vs Self-Employed FICA Comparison
Side-by-side comparison showing the true FICA cost for W-2 employees versus self-employed
The true FICA cost difference between being an employee and self-employed at the same income.
| Item | W-2 Employee | Self-Employed | Difference |
|---|
Monthly FICA tracking β shows when Social Security stops being withheld (wage base hit).
| Month | Monthly Wages | SS Withheld | Medicare Withheld | Cumulative FICA |
|---|