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Employer and Employee FICA Split Calculator

Employer and Employee FICA Split Calculator. Estimate employee withholding, the employer matching share, and the combined Social Security and Medicare tax for one employee paycheck using entered calendar-year wage-base and rate assumptions. Use it to review payroll costs for one employer.

Inputs

Business & Employer Taxes inputs

Select the calendar year. Wage base and rate fields below remain editable; verify them when changing years.

This describes the paycheck scenario. Enter wages for one payment only.

Range: 0–100,000,000 $

Enter current paycheck wages subject to Social Security and Medicare. Exempt wages and pretax exclusions are not classified by this estimate.

Range: 0–100,000,000 $

Enter Social Security wages paid earlier in this calendar year by the same employer, before this paycheck.

Range: 0–100,000,000 $

2026 reference default: $184,500. Enter the official annual limit for the selected year; Social Security wages above it are not subject to regular OASDI tax.

Range: 0–100 %

2026 reference default: 6.2% for the employee and 6.2% for the employer. The calculator applies this rate separately to each side.

Range: 0–100 %

2026 reference default: 1.45% for the employee and 1.45% for the employer. Regular Medicare tax applies to all covered wages; Additional Medicare Tax is separate.

Result

Combined employee and employer FICA
1,530.00
Total employee FICA withheld
765.00
Total employer FICA tax
765.00
Social Security taxable wages this paycheck
10,000.00
Estimate
Employee Medicare withheld
145.00
Employee Social Security withheld
620.00
Employer Medicare tax
145.00
Employer Social Security tax
620.00
How to interpret this result
The employee amount is withheld from the paycheck; the employer separately pays a matching regular FICA amount. Combined FICA is the two shares added together. Social Security is limited by the entered annual wage base, while regular Medicare applies to all entered covered wages.
Applicability and limits
For 2026, official reference values are a $184,500 Social Security wage base, 6.2% Social Security tax for each side, and 1.45% Medicare tax for each side. Confirm these values for the selected tax year and the employee’s covered wages. This estimate excludes Additional Medicare Tax, exempt wage classifications, tips adjustments, deposit/reporting rules, and state/local payroll taxes. The employer’s Social Security wage-base tracking is based on wages it paid to that employee.
Calculation basis
Remaining Social Security base = max(annual wage base − prior same-employer YTD Social Security wages, 0). Current Social Security taxable wages = min(current paycheck FICA wages, remaining base). Each side’s Social Security tax = taxable wages × supplied Social Security rate. Each side’s Medicare tax = current paycheck FICA wages × supplied Medicare rate. Combined FICA = employee total + employer total.

Formula

Calculation logic

Formula definitions and substituted values.

What to check

  • An employer enters current-paycheck FICA wages, prior same-employer year-to-date Social Security wages, and the applicable calendar-year wage base and rates to calculate both sides of FICA.
  • Use it to review employee withholding, employer matching tax, or the combined payroll tax for one employee and one pay period.
  • For 2026, official reference values are a $184,500 Social Security wage base, 6.2% Social Security tax for each side, and 1.45% Medicare tax for each side. Confirm these values for the selected tax year and the employee’s covered wages. This estimate excludes Additional Medicare Tax, exempt wage classifications, tips adjustments, deposit/reporting rules, and state/local payroll taxes. The employer’s Social Security wage-base tracking is based on wages it paid to that employee.

Related calculators

For 2026, official reference values are a $184,500 Social Security wage base, 6.2% Social Security tax for each side, and 1.45% Medicare tax for each side. Confirm these values for the selected tax year and the employee’s covered wages. This estimate excludes Additional Medicare Tax, exempt wage classifications, tips adjustments, deposit/reporting rules, and state/local payroll taxes. The employer’s Social Security wage-base tracking is based on wages it paid to that employee.