Use our Payroll Tax Calculator to estimate payroll taxes on employee wages in the United States. Enter an employee’s gross pay and pay frequency to estimate Social Security and Medicare taxes, including the employer’s share of FICA taxes.
The calculator can also estimate the employee’s federal payroll taxes and the total payroll tax cost for the employer. This makes it useful for employees, small-business owners, employers, and anyone who wants to understand how payroll taxes affect a paycheck.
For 2026, the calculator uses the current federal Social Security and Medicare tax rates and the Social Security wage base. Actual payroll taxes can vary depending on the employee’s wages, tax status, benefits, tips, and other payroll circumstances.
Payroll Tax Breakdown
The table below shows the estimated employee and employer portions of Social Security and Medicare taxes.
| Payroll Tax | Employee | Employer | Total |
|---|---|---|---|
| Social Security | $4,650.00 | $4,650.00 | $9,300.00 |
| Medicare | $1,087.50 | $1,087.50 | $2,175.00 |
| Additional Medicare Tax | $0.00 | $0.00 | $0.00 |
Annual Payroll Tax Summary
Per-Paycheck Payroll Taxes
These figures divide the estimated annual payroll taxes by the selected number of pay periods.
How Payroll Taxes Work
Payroll taxes are taxes connected to wages paid to employees. For most employees, the main federal payroll taxes are Social Security and Medicare taxes, which are collectively known as FICA taxes.
Both the employee and employer generally pay a share of Social Security and Medicare taxes. The employee's share is normally deducted from the paycheck, while the employer pays a matching share.
Social Security Tax
For 2026, the Social Security tax rate is 6.2% for the employee and 6.2% for the employer. However, Social Security tax applies only up to the annual wage base of $184,500 in 2026.
For example, if an employee earns $75,000 in taxable wages, the employee's Social Security tax is:
$75,000 × 6.2% = $4,650
The employer generally pays another $4,650.
Medicare Tax
Medicare tax is generally 1.45% for the employee and 1.45% for the employer. Unlike Social Security, Medicare does not have an annual wage base limit.
For an employee earning $75,000:
$75,000 × 1.45% = $1,087.50
The employer generally pays another $1,087.50.
Additional Medicare Tax
Employees can also be subject to a 0.9% Additional Medicare Tax on higher wages. Employers must generally begin withholding this additional tax when an employee's wages paid by that employer exceed $200,000 during the calendar year. There is no employer matching portion for the Additional Medicare Tax.
The employee's final Additional Medicare Tax liability can depend on filing status and other Medicare wages when the federal tax return is filed.
Employee vs. Employer Payroll Taxes
Payroll taxes can be viewed from two sides.
The employee portion is normally withheld from the employee's wages.
The employer portion is an additional cost paid by the employer and is not normally deducted from the employee's gross salary.
For a typical employee earning $75,000 in FICA-taxable wages, the standard employee and employer Social Security and Medicare taxes are each $5,737.50 before considering any special circumstances.
What Is Not Included?
This calculator focuses on federal FICA payroll taxes. It does not calculate every possible employment-related tax or employer cost.
For example, state unemployment taxes, federal unemployment tax (FUTA), state income tax withholding, local taxes, workers' compensation premiums, and employee benefits may require separate calculations.
The IRS notes that federal employment taxes can include federal income tax withholding as well as Social Security and Medicare taxes.
Payroll Tax Calculator Examples
Example 1: $50,000 Salary
Suppose an employee earns $50,000 in FICA-taxable wages during 2026.
The employee's estimated Social Security tax is:
$50,000 × 6.2% = $3,100
The employee's Medicare tax is:
$50,000 × 1.45% = $725
So the employee's total FICA tax is approximately:
$3,825
The employer generally pays the same $3,825 in Social Security and Medicare taxes.
Example 2: $75,000 Salary
An employee earning $75,000 in FICA-taxable wages would generally pay:
- Social Security: $4,650
- Medicare: $1,087.50
- Total employee FICA: $5,737.50
The employer generally pays another $5,737.50.
Therefore, the combined employee and employer FICA taxes are approximately $11,475.
Example 3: $200,000 Salary
At $200,000 of FICA-taxable wages, Social Security tax is limited by the 2026 wage base of $184,500.
The employee's maximum Social Security tax at the 6.2% rate is:
$184,500 × 6.2% = $11,439
Medicare tax continues to apply to all covered wages because there is no Medicare wage base limit.
Higher-income employees may also have Additional Medicare Tax withheld once wages paid by an employer exceed $200,000 during the year.
Frequently Asked Questions
What is a payroll tax?
Payroll taxes are taxes associated with employee wages. In the United States, Social Security and Medicare taxes are commonly referred to as FICA taxes.
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act. It covers Social Security and Medicare taxes. Both employees and employers generally contribute to these taxes.
What is the Social Security tax rate for 2026?
For 2026, the Social Security tax rate is 6.2% for the employee and 6.2% for the employer. The Social Security wage base is $184,500.
What is the Medicare tax rate for 2026?
The Medicare tax rate is 1.45% for the employee and 1.45% for the employer. There is no annual wage base limit for Medicare tax.
Who pays payroll taxes?
Both employees and employers generally pay Social Security and Medicare taxes. The employee's portion is normally withheld from wages, while the employer pays its own matching portion.
Does the employer pay the employee's payroll taxes?
The employer generally withholds the employee's share from wages and separately pays the employer's share. The employer does not normally pay the employee's share from its own funds.
Is there a limit on Social Security tax?
Yes. Social Security has an annual wage base. For 2026, the wage base is $184,500. Medicare does not have the same wage limit.
What is the Additional Medicare Tax?
Additional Medicare Tax is an extra 0.9% employee tax that applies to wages above certain thresholds. Employers generally begin withholding it when wages paid to an employee exceed $200,000 during the calendar year.
Does this calculator include federal income tax?
No. This calculator primarily estimates payroll taxes such as Social Security and Medicare. Federal income tax withholding is a separate payroll calculation and depends on factors including the employee's Form W-4 information.
Does this calculator include FUTA?
No. FUTA is a separate federal unemployment tax paid by employers and is not included in the FICA calculation.
Does this calculator include state payroll taxes?
No. State unemployment taxes, state income taxes, local taxes, and other state-specific payroll costs vary and are not included in this basic federal payroll tax estimate.
Is this calculator exact?
No. It provides an estimate for informational purposes. Actual payroll calculations can depend on the type of compensation, payroll deductions, benefits, tips, employment status, year-to-date wages, and other circumstances.
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