# Social Security and Medicare (FICA) on Your Paycheck > How Social Security (6.2%) and Medicare (1.45%) are withheld from pay, the 2026 wage base, the extra 0.9% Medicare tax, and the employer's matching share. Source: https://www.paystubnest.com/guides/social-security-and-medicare-fica Published: 2026-09-25 Publisher: PayStubNest.com ## Short answer FICA is the combined Social Security and Medicare tax. Employees pay 6.2% of wages for Social Security, up to an annual wage base ($184,500 in 2026), and 1.45% for Medicare on all wages, plus an additional 0.9% withheld on wages over $200,000 in a year. Employers pay a matching 6.2% and 1.45%. Two lines on nearly every US pay stub are Social Security and Medicare. Together they are called FICA taxes, after the Federal Insurance Contributions Act. Unlike federal income tax, they are flat percentages set by law, so they are easy to check. ## Social Security: 6.2% up to the wage base Employees pay 6.2% of their wages for Social Security, which funds retirement, disability and survivor benefits. There is an annual cap called the **wage base** (or contribution and benefit base): wages above it are not subject to Social Security tax for the rest of the year. The [Social Security Administration](https://www.ssa.gov/oact/cola/cbb.html) sets the wage base each year. For **2026 it is $184,500**. It usually rises every year with average wages, so always check the figure for the year you are working with. ## Medicare: 1.45% on all wages Employees pay 1.45% of all wages for Medicare. There is no wage cap. ### Additional Medicare tax: 0.9% over $200,000 Employers must also withhold an extra 0.9% Medicare tax on wages they pay an employee above $200,000 in a calendar year. Withholding starts in the pay period when that employer's wages to the employee pass $200,000, regardless of the employee's filing status. The actual liability depends on filing status (the thresholds differ for married couples), and any difference is settled on the individual's tax return. Employers do not match this additional 0.9%. ## The employer's share Employers pay a matching 6.2% Social Security tax (up to the same wage base) and 1.45% Medicare tax on each employee's wages. This matching share does not come out of the employee's pay and is usually not shown as a deduction, though some stubs list it for information. You can read the IRS summary in [Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751). ## A simple example For example, an employee is paid $2,000 gross for a period, with no pre-tax deductions that affect FICA: - Social Security: $2,000 x 6.2% = **$124** - Medicare: $2,000 x 1.45% = **$29** - Total employee FICA: **$153** - The employer separately pays another $153. If the employee also has a $50 health insurance premium deducted through a cafeteria (Section 125) plan, FICA wages generally drop to $1,950, so Social Security becomes about $121 and Medicare about $28. A traditional 401(k) contribution, by contrast, does not reduce FICA wages. Our guide to [pre-tax vs after-tax deductions](https://www.paystubnest.com/guides/pre-tax-vs-after-tax-deductions) explains the difference. ## Reaching the wage base mid-year For high earners, Social Security withholding stops once year-to-date Social Security wages reach the wage base. For example, an employee earning $20,000 per monthly paycheck in 2026 would reach $184,500 partway through the tenth paycheck. That paycheck has Social Security withheld only on the part of wages up to the base ($4,500), and the last two paychecks of the year have none. Net pay rises accordingly. Medicare continues on every dollar. This is exactly why accurate [year-to-date totals](https://www.paystubnest.com/guides/year-to-date-totals-on-a-pay-stub) matter: payroll uses them to know when to stop. ## More than one employer Each employer applies the wage base separately. Someone who works two jobs with combined wages above the wage base may have too much Social Security withheld overall. The excess is generally claimed as a credit on the individual's federal tax return; the employers do not refund it. A tax professional can help if this applies to you. ## Self-employed people People who work for themselves do not have FICA withheld. They pay self-employment tax instead, which covers both the employee and employer shares. See [pay records for contractors and the self-employed](https://www.paystubnest.com/guides/contractors-and-self-employed-pay-records) for an overview. ## What to check on your stub 1. Social Security current amount is 6.2% of Social Security wages for the period (until the wage base is reached). 2. Medicare is 1.45% of Medicare wages, plus 0.9% on the portion above $200,000 year-to-date. 3. YTD Social Security tax never exceeds 6.2% of the wage base for the year; for 2026 that is $11,439. Small differences of a cent or two can come from rounding in each period. ## FICA on PayStubNest stubs When you [create a pay stub](https://www.paystubnest.com/app/new), Social Security and Medicare are calculated automatically, and when you build a series the calculator tracks year-to-date wages so the wage base and the additional Medicare threshold are applied in the right period. For a full walk through the stub, see [how to read a pay stub](https://www.paystubnest.com/guides/how-to-read-a-pay-stub), and for questions about the product, the [FAQ](https://www.paystubnest.com/faq).