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FICA and Medicare Tax Calculator with Additional Medicare Tax (2026)

What does this come to under the current IRS rules?

Employee and employer Social Security and Medicare tax, the 2026 wage base, and the 0.9 percent Additional Medicare Tax.

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  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Employee total withheld
$15,514
FICA withheld from the employee
Employee Social Security (6.2%, to $184,500)
$11,439
Employee Medicare (1.45%)
$3,625
Drawn to one scale
Employee Social Security (6.2%, to $184,500)$11,439
Employee Medicare (1.45%)$3,625
Additional Medicare Tax withheld (0.9% over $200,000)$450
Additional Medicare Tax owed on the return$450
Employee total withheld$15,514
Employer share (no Additional Medicare Tax)$15,064
All results
MeasureResult
Employee Social Security (6.2%, to $184,500)$11,439
Employee Medicare (1.45%)$3,625
Additional Medicare Tax withheld (0.9% over $200,000)$450
Additional Medicare Tax owed on the return$450
Employee total withheld$15,514
Employer share (no Additional Medicare Tax)$15,064
How this was worked out
Work shownrecomputed as you type
Social Security = 6.2% x min(wages, $184,500)
Medicare = 1.45% x wages
Additional Medicare = 0.9% x wages over $200,000 withheld; return liability uses the status threshold

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Social Security = 6.2% x min(wages, $184,500)
  • Medicare = 1.45% x wages
  • Additional Medicare = 0.9% x wages over $200,000 withheld; return liability uses the status threshold

How it works

Tax year: 2026.

Social Security tax is 6.2 percent each for employee and employer on wages up to the 2026 wage base of $184,500. Medicare tax is 1.45 percent each on all wages. Employers must withhold the 0.9 percent Additional Medicare Tax from wages above $200,000 regardless of filing status, with no employer match. The return liability threshold is $250,000 for married filing jointly, $125,000 for married filing separately and $200,000 for others.

The tool shows both the amount withheld and the liability on the return by filing status. The difference is settled on Form 8959.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Is there an employer match on the Additional Medicare Tax?

No. The 0.9 percent is paid by the employee only.

Why can withholding differ from the amount owed?

Employers withhold from the first dollar over $200,000 for everyone, while the return threshold depends on filing status.

Does Medicare have a wage base?

No. All covered wages are subject to Medicare tax.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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