FICA Tax Rate 2025: Social Security and Medicare
FICA stands for the Federal Insurance Contributions Act. For 2025, employees pay 6.2% for Social Security on wages up to $176,100 and 1.45% for Medicare on all wages. Employers match both. Self-employed individuals pay the combined 15.3% rate.
Employee share: 7.65% total
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2025 FICA Tax Rates: Employee, Employer, and Self-Employed
FICA taxes fund Social Security and Medicare. Employees and employers each pay half. Self-employed individuals pay the full amount but can deduct half when calculating income tax.
| Tax | Employee Rate | Employer Rate | Self-Employed Rate | Wage Limit |
|---|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% | $176,100 |
| Medicare | 1.45% | 1.45% | 2.9% | No limit |
| Additional Medicare | 0.9% | None | 0.9% | Wages above $200,000 |
| Total (base) | 7.65% | 7.65% | 15.3% | Up to $176,100 for SS |
Additional Medicare Tax: Employees earning above $200,000 in a calendar year have an extra 0.9% withheld on wages above that threshold. Employers do not pay a matching 0.9% on this portion. If your actual liability differs based on filing status and combined household income, you reconcile it on your tax return.
How FICA Is Calculated on a Paycheck
A single employee earning $85,000 annually paid biweekly ($3,269.23 per paycheck) with no pre-tax deductions.
Per paycheck FICA calculation (biweekly, $85,000 annual salary)
Pre-tax deductions reduce FICA too: Traditional 401(k) contributions reduce your federal income tax withholding but not FICA taxes. However, Section 125 cafeteria plan deductions like health insurance premiums do reduce FICA-taxable wages. Check your pay stub to see your FICA taxable wages versus gross pay.
How the Social Security Wage Base Has Changed
The Social Security Administration adjusts the wage base each year based on changes in average wages. It has increased significantly over the past several years.
| Year | SS Wage Base | Max Employee SS Tax |
|---|---|---|
| 2021 | $142,800 | $8,853.60 |
| 2022 | $147,000 | $9,114.00 |
| 2023 | $160,200 | $9,932.40 |
| 2024 | $168,600 | $10,453.20 |
| 2025 | $176,100 | $10,918.20 |
Frequently Asked Questions
FICA Tax in Practice: What Employees and Employers Pay
FICA taxes fund Social Security and Medicare. Understanding exactly how they work -- both the employee and employer sides -- helps you read your paystub accurately and plan for retirement benefits.
The Employee Side vs. Employer Side
Employees pay 6.2% Social Security tax and 1.45% Medicare tax -- a combined 7.65% -- on each paycheck. Employers pay an identical 7.65% match on the same wages. The employee portion is withheld from your paycheck; the employer portion comes from the employer's own funds and does not appear on your paystub. Together, 15.3% of wages flow to Social Security and Medicare on every dollar earned up to the wage base.
The 2025 Social Security Wage Base
The Social Security portion (6.2% employee + 6.2% employer) only applies to the first $176,100 of wages in 2025. Once your year-to-date wages cross this threshold, Social Security withholding stops for the rest of the year. This is why high earners see a jump in their net paycheck partway through the year. Medicare tax has no wage base limit -- it applies to all wages throughout the year.
Additional Medicare Tax for High Earners
An additional 0.9% Medicare tax applies to wages exceeding $200,000 for single filers or $250,000 for married filing jointly. Employers are required to withhold the additional 0.9% once an individual employee's wages exceed $200,000 in a year -- regardless of the employee's filing status. If you are married and both spouses work, you may owe additional Medicare tax even if neither spouse individually exceeded $200,000, because the $250,000 threshold applies to combined income on your joint return.
How FICA Affects Your Social Security Benefit
The Social Security taxes you pay directly fund your future benefit. The Social Security Administration calculates your benefit based on your 35 highest-earning years (indexed for inflation). Years with higher wages -- up to the wage base -- result in higher future benefits. Self-employed individuals who pay both halves of FICA receive credit for the full amount toward their Social Security earnings record.
Use our payroll tax calculator to estimate your total FICA withholding based on your salary, and our self-employment tax calculator if you are self-employed and paying both halves directly.
Disclaimer: This page provides FICA tax rate information for educational purposes based on IRS Publication 15 and SSA guidance for 2025. Individual paycheck calculations vary based on employer payroll systems, pre-tax deductions, and other factors. It is not tax, legal, or financial advice. Consult a qualified tax professional for specific guidance.