FICA Taxes in 2026: Social Security and Medicare Rates and Limits
Updated 2026-10-03 · EZStub by Buy One Media LLC
In 2026 employees pay 6.2% Social Security tax on wages up to $184,500 (a maximum of $11,439.00) and 1.45% Medicare tax on all wages, plus an extra 0.9% Medicare tax on wages over $200,000. Employers pay a matching 6.2% and 1.45%. Self-employed people pay both halves, 15.3%, as self-employment tax.
2026 FICA at a glance
| Tax | Employee | Employer | Wage limit |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45% | 1.45% | None |
| Additional Medicare | 0.9% over $200,000 | None | Starts at the threshold |
When Social Security tax stops
Once an employee's wages for the year pass $184,500, no more Social Security tax is withheld for the rest of 2026. Medicare has no limit. If someone works two jobs and too much Social Security is withheld in total, they claim the excess back on their tax return.
Self-employed people
Self-employed people pay self-employment tax of 15.3% on 92.35% of their net earnings, with the Social Security part capped at the wage base. Half of it is deductible on Form 1040.
Questions
What is the 2026 Social Security wage base?
$184,500. Social Security tax applies only to wages up to that amount, so the most an employee pays in 2026 is $11,439.00.
Is there a limit on Medicare tax?
No. Medicare tax of 1.45% applies to all wages, and an extra 0.9% is withheld on wages over $200,000 in the year.
Do 1099 contractors pay FICA?
Not through withholding. Contractors pay self-employment tax (15.3%) on their net earnings when they file, usually with quarterly estimated payments.
Related
This guide is general information, not tax or legal advice. EZStub creates documents for your records from the figures you enter; it does not file or pay taxes. Pay stubs must reflect pay that was actually made.