Guide ยท tax year 2026
Social Security and Medicare tax in 2026
Most workers pay 7.65% of every paycheck: 6.2% for Social Security and 1.45% for Medicare. Together they are often labeled FICA.
Figures checked against official sources on October 11, 2026.
The 2026 rates
- Social Security: 6.2% of pay up to $184,500. Above that nothing more is taken for the year, so the most anyone pays in 2026 is $11,439.
- Medicare: 1.45% of all pay, with no upper limit.
- Additional Medicare: 0.9% on pay above $200,000 for single filers, $250,000 for married couples filing jointly and $125,000 for married people filing separately. Employers start withholding it once your pay passes $200,000, whatever your filing status.
Your employer pays the same 6.2% and 1.45% again on your behalf. Self-employed people pay both halves.
| Pay | Social Security | Medicare | Additional Medicare | Total | Share of pay |
|---|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $0 | $2,295 | 7.65% |
| $60,000 | $3,720 | $870 | $0 | $4,590 | 7.65% |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 | 7.65% |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 | 7.65% |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 | 6.21% |
| $500,000 | $11,439 | $7,250 | $2,700 | $21,389 | 4.28% |
What lowers these taxes, and what does not
A traditional 401(k) does not lower Social Security or Medicare: they are charged on your pay before the contribution comes out. Health, dental and vision premiums paid through your employer, and HSA and FSA contributions made from your paycheck, do lower them.
The federal deductions for tips and overtime lower income tax only. Social Security and Medicare still apply to every dollar of tips and overtime.
If you have two jobs
Each employer withholds Social Security up to the limit separately. If your combined pay is more than $184,500, you will have paid too much, and you get the excess back as a credit on your tax return.
Questions
What is the Social Security wage limit for 2026?
$184,500. Pay above that is not subject to Social Security tax.
What is the maximum Social Security tax in 2026?
$11,439 for an employee, which is 6.2% of $184,500.
Is there a limit on Medicare tax?
No. Medicare is charged on all pay, and high earners pay an extra 0.9%.