The 2026 Social Security wage base is $184,500: employees pay 6.2% Social Security tax on wages up to that amount, a maximum of $11,439 for the year. Medicare tax is 1.45% of all wages, plus an extra 0.9% on wages over $200,000 ($250,000 for married couples filing jointly). Employers pay a matching 7.65%, and self-employed people pay both halves: 15.3%.
Key facts
- Together, Social Security and Medicare taxes are called FICA and are withheld from every paycheck: 7.65% of wages up to $184,500.
- Once your wages for the year pass $184,500, Social Security withholding stops; Medicare continues on every dollar.
- Pre-tax 401(k) contributions still count as wages for FICA; health insurance premiums and HSA contributions through a cafeteria plan do not.
- Social Security benefits rise 2.8% in 2026 under the cost-of-living adjustment; the average retired worker receives about $2,071 a month.
2026 FICA tax rates
| Tax | Employee | Employer | Self-employed | Applies to |
|---|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | 12.4% | First $184,500 of wages |
| Medicare (HI) | 1.45% | 1.45% | 2.9% | All wages |
| Additional Medicare Tax | 0.9% | — | 0.9% | Wages over $200,000* |
| Total (up to the wage base) | 7.65% | 7.65% | 15.3% |
* Employers must start withholding the Additional Medicare Tax once your wages pass $200,000, whatever your filing status; the tax you actually owe depends on the thresholds below.
Social Security and Medicare tax on common salaries
| Salary | Social Security | Medicare | Total FICA | Share of pay |
|---|---|---|---|---|
| $40,000 | $2,480 | $580 | $3,060 | 7.65% |
| $60,000 | $3,720 | $870 | $4,590 | 7.65% |
| $100,000 | $6,200 | $1,450 | $7,650 | 7.65% |
| $150,000 | $9,300 | $2,175 | $11,475 | 7.65% |
| $184,500 | $11,439 | $2,675 | $14,114 | 7.65% |
| $250,000 | $11,439 | $4,075 | $15,514 | 6.21% |
| $400,000 | $11,439 | $7,600 | $19,039 | 4.76% |
Above the wage base, FICA as a share of pay falls because Social Security tax stops at $11,439. See your full take-home pay with the paycheck calculator.
Additional Medicare Tax thresholds
| Filing status | Threshold (not indexed) |
|---|---|
| Single | $200,000 |
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
| Head of household | $200,000 |
Self-employment tax in 2026
If you work for yourself you pay both the employee and employer shares. Example: $80,000 of net profit × 92.35% = $73,880 of net earnings; × 15.3% = $11,304 of self-employment tax. Half of it ($5,652) is deductible from your income.
Frequently asked questions
What is the maximum Social Security tax for 2026?
$11,439 for an employee: 6.2% of the $184,500 wage base. The employer pays the same amount. A self-employed person pays up to $22,878 (12.4%).
What if I have two jobs and earn more than the wage base?
Each employer withholds Social Security tax on the wages it pays you, up to $184,500, so you may pay more than $11,439 in total. You get the excess back as a credit on your 2026 tax return (Schedule 3).
Who pays the Additional Medicare Tax?
Anyone whose wages and self-employment income exceed $200,000 (single, head of household), $250,000 (married filing jointly) or $125,000 (married filing separately) pays an extra 0.9% on the amount above the threshold. There is no employer match.
How is self-employment tax calculated in 2026?
Self-employment tax is 15.3% of 92.35% of your net profit: 12.4% for Social Security on up to $184,500 (reduced by any W-2 wages) plus 2.9% for Medicare with no cap. On $80,000 of profit that is about $11,304. You can deduct half of it when figuring your income tax. It applies once net earnings reach $400.
Calculators that use these figures
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.
- Salary Calculator: Convert pay between hourly, weekly, monthly and annual amounts.
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.