2025 Tax Year
FICA Taxes Explained
FICA stands for Federal Insurance Contributions Act. These payroll taxes fund Social Security and Medicare programs. Both employees and employers pay FICA taxes.
Social Security (OASDI)
Employee Rate
6.2%
2025 Wage Base Limit
$176,100
No Social Security tax on earnings above this amount
Maximum Employee SS Tax
$10,918
Employer Also Pays
6.2% (matching)
Medicare (HI)
Employee Rate
1.45%
Wage Base Limit
No Limit
Medicare tax applies to all earnings
Additional Medicare Tax
+0.9%
On wages over $200,000 (single)
Employer Also Pays
1.45% (matching)
Note: Employers don't pay the additional 0.9%
Total FICA Tax Rates 2025
| Tax Type | Employee | Employer | Total |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Total FICA | 7.65% | 7.65% | 15.30% |
Self-employed individuals pay both portions (15.3%) but can deduct half as an adjustment to income.
FICA Tax Examples
$50,000 Salary
Social Security$3,100
Medicare$725
Total FICA$3,825
$100,000 Salary
Social Security$6,200
Medicare$1,450
Total FICA$7,650
$250,000 Salary
Social Security$10,918
Medicare (base)$3,625
Additional Medicare$450
Total FICA$14,993