Payroll Tax Calculator: FICA Withholding From Gross Pay
Work out the payroll tax taken out of a paycheck, and see what is left after FICA before income tax withholding is applied.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Payroll tax (FICA) | Pay after FICA |
|---|---|---|
| 7.65% of $60,000 | 4,590 | 55,410 |
| 15.3% of $80,000 (self-employed) | 12,240 | 67,760 |
| 7.65% of $35,000 | 2,677.5 | 32,322.5 |
| 8.55% of $250,000 (with surtax) | 21,375 | 228,625 |
How This Calculator Works
Enter gross pay and the applicable payroll tax rate. The calculator multiplies the two to give the FICA withholding and shows the pay net of that withholding. Income tax withholding sits on top — this calculator covers payroll tax only.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
On $60,000 of gross pay at the standard 7.65% employee FICA rate, payroll tax is $4,590 and pay after FICA is $55,410. A self-employed earner doubles up — 15.3% combined, so $9,180 of payroll tax on the same income.
Key Insight
Payroll tax is the most regressive piece of the US federal tax bill: a flat 7.65% on every paycheck up to the Social Security cap, with no standard deduction and no bracket relief. For median earners it often exceeds federal income tax — even though only one of the two shows on a 1040.
FICA: the 15.3% payroll tax (split 7.65/7.65)
FICA (Federal Insurance Contributions Act) is the payroll tax funding Social Security and Medicare. Total 15.3% split between employer and employee: 7.65% withheld from employee paycheck, 7.65% paid by employer separately. The employee portion: 6.2% Social Security + 1.45% Medicare = 7.65%.
Social Security cap: the 6.2% applies only to wages up to $184,500 (2026). Above this 'wage base' cap, no more Social Security tax. So someone earning $300,000 pays Social Security on only $184,500 = $11,439 — a relatively small percentage of total income (3.6%).
Medicare has NO cap. The 1.45% applies to ALL wages. AND high earners pay an additional 0.9% Medicare surtax on wages above $200,000 (single) or $250,000 (married filing jointly). So someone earning $500,000 pays: 1.45% × $500k + 0.9% × $300k = $7,250 + $2,700 = $9,950 in Medicare tax.
Self-employed pay the FULL 15.3% — but get the deduction
Self-employed (sole proprietors, single-member LLCs, partnerships, freelancers) pay BOTH halves of FICA themselves — the full 15.3% on net self-employment income. This 'self-employment tax' is paid via Schedule SE annually, with estimated quarterly payments.
Mitigation 1: only 92.35% of net self-employment income is subject to SE tax (the 7.65% adjustment matches what employees don't include in W-2 wages). So effective rate on net SE income is 15.3% × 92.35% = 14.13%.
Mitigation 2: half of SE tax is deductible from income tax (above-the-line deduction on Form 1040). Worked example: $100,000 net SE income → SE tax = 14.13% × $100k = $14,130. Income tax deduction: half = $7,065. For a 24% income tax bracket: $7,065 × 24% = $1,696 in income tax savings. Net effective SE tax: $14,130 − $1,696 = $12,434 (12.4% effective on $100k SE income).
State payroll taxes: SUTA, FUTA, state income tax
Federal payroll taxes are just the start. Most states add: state income tax withholding (varies 0-13%, paid by employee), state unemployment tax (SUTA, paid by employer 0.5-6%+ depending on state and employer history), state disability insurance in some states (CA, NJ, NY, RI, HI — paid by employee 0.5-1.2%).
FUTA (Federal Unemployment Tax Act): 6% on first $7,000 of each employee's wages = $420 max per employee, paid by EMPLOYER only. Employers receive credit for SUTA paid, reducing effective FUTA to typically 0.6% × $7,000 = $42/employee/year.
Total employer payroll tax burden: 7.65% FICA + 0.6% FUTA + variable SUTA = roughly 8.5-15% of payroll above the wages paid. For an employee earning $80k, employer's true cost is ~$87-92k including payroll taxes (before health insurance, retirement match, etc.). When negotiating contractor vs employee status, factor in the ~10% gap — employers can afford to pay a 1099 contractor 10-15% more than an equivalent W-2 employee for the same true cost.
Payroll tax breakdown by income (2026, single filer no state tax)
Employee-side federal payroll taxes only. Add state income tax (0-13%) where applicable, plus state disability in CA/NJ/NY/RI/HI.
| Wages | Social Security 6.2% | Medicare 1.45% | Additional Medicare 0.9% | Total federal payroll tax |
|---|---|---|---|---|
| $40,000 | $2,480 | $580 | $0 | $3,060 (7.65%) |
| $80,000 | $4,960 | $1,160 | $0 | $6,120 (7.65%) |
| $184,500 (SS cap) | $11,439 | $2,675 | $0 | $14,114 (7.65%) |
| $200,000 (Medicare surtax start) | $11,439 | $2,900 | $0 | $14,339 (7.2%) |
| $300,000 | $11,439 | $4,350 | $900 (on $100k over threshold) | $16,689 (5.6%) |
Social Security cap means high earners have a LOWER overall payroll tax rate (Medicare doesn't make up the difference). For $500k earner: total payroll tax ~$21,400 = 4.3% effective. Compare to $80k earner at 7.65%. This regressivity is a notable feature of US payroll tax design.
Frequently Asked Questions
What is FICA?
The Federal Insurance Contributions Act payroll tax. It is 6.2% for Social Security and 1.45% for Medicare on the employee side — 7.65% total — matched by the employer.
What rate do self-employed earners pay?
15.3% — both the employee and employer halves combined. Half of that is deductible above the line, but the cash hits in full each quarter.
Is there a Social Security wage cap?
Yes — Social Security tax only applies up to an annual wage cap (around $168,600 in 2024, indexed yearly). Medicare has no cap, and high earners pay an additional 0.9% Medicare surtax.
Does this include income tax withholding?
No. Federal and state income tax withholding are separate calculations based on W-4 elections and brackets. This calculator covers only payroll tax (FICA).
Can I get payroll tax back as a refund?
Almost never. Unlike income tax, FICA is not refundable — it funds Social Security and Medicare benefits you draw on later. Excess withholding only happens if you exceeded the Social Security cap across multiple jobs.
References & Authoritative Sources
- IRS — Internal Revenue Service — Payroll tax overview and rates · consulted May 31, 2026 · Tax authority — current FICA rates, deposit schedules, self-employment tax
- Social Security Administration — Wage base and tax rate history · consulted May 31, 2026 · Federal source — annual wage base updates ($184,500 for 2026)
- Federal Insurance Contributions Act — 26 USC Subtitle C — Statutory basis for FICA · consulted May 31, 2026 · Primary federal statute — FICA framework, employer/employee split
Related Calculators
Data Sources & Benchmarks
This calculator draws on 1 independent, dated source.
Methodology & Review
Payroll tax is gross pay multiplied by the applicable rate. The calculator models a single flat rate; Social Security wage caps, the Additional Medicare Tax on high earners, and state/local payroll taxes are not separated — fold them into the effective rate. Income tax withholding is a separate calculation.
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