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.
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.
Related Calculators
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.
Written by Ugo Candido · Last updated May 17, 2026.