Payroll Tax Calculator — Calculate Employer & Employee FICA

Gross Wages (this pay period, $)Enter a valid wage amount.

Year-to-Date Wages Before This Period ($)

Employee FICA Withheld

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Employer FICA Match

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How to Use This Tool

Enter the employee's gross wages for this pay period.
Enter their year-to-date wages before this period (to correctly cap Social Security tax if they're near the wage base limit).
Click Calculate for both employee and employer FICA amounts.

How FICA Payroll Tax Works

FICA (Federal Insurance Contributions Act) tax funds Social Security and Medicare, split equally between employee and employer:

Social Security: 6.2% each from employee and employer (12.4% total), up to the annual wage base limit
Medicare: 1.45% each from employee and employer (2.9% total), with no wage cap

Why Year-to-Date Wages Matter

Once an employee's cumulative wages for the year exceed the Social Security wage base, no further Social Security tax is withheld for the rest of the year (though Medicare tax continues on all wages). This calculator accounts for year-to-date earnings to correctly determine if a pay period is partially or fully above this cap.

Employer's Total Cost

The employer's total payroll tax cost equals the employee's FICA withholding, since both sides pay identical rates — meaning the true cost of an employee to a business includes this additional 7.65% on top of gross wages (up to the SS wage cap).

Frequently Asked Questions

Do employers pay the same FICA rate as employees?

Yes, both employee and employer pay identical FICA rates — 6.2% each for Social Security (up to the wage base) and 1.45% each for Medicare — for a combined 15.3% total.

What happens once an employee hits the Social Security wage base?

Once their year-to-date wages exceed the annual wage base limit, no further Social Security tax is withheld for the remainder of the year, though Medicare tax continues to apply to all wages with no cap.

This calculator is provided for general informational and estimation purposes only. Results should not be treated as professional financial, tax, legal, medical, or engineering advice. Always verify critical calculations with a qualified professional or official source before making decisions.