Tax
Payroll Tax Calculator
Calculate employee and employer FICA using current wages, year-to-date wages, the Social Security cap, and Medicare threshold.
Current Medicare-taxable wages-
Remaining Social Security wage base-
Current Social Security-taxable wages-
Employee Social Security tax-
Employee Medicare tax-
Current Additional Medicare withholding-
Total employee FICA withholding-
Employer Social Security and Medicare match-
Pay after FICA and entered FICA-exempt deductions-
Employee FICA as share of gross wages-
Exact scenario comparison
Prior year-to-date Social Security wages scenarios
Exact scenario comparisonPrior year-to-date Social Security wages changes while all other entered assumptions remain constant.
| Prior year-to-date Social Security wages | Current Medicare-taxable wages | Remaining Social Security wage base | Current Social Security-taxable wages | Employee Social Security tax | Employee Medicare tax | Current Additional Medicare withholding | Total employee FICA withholding | Employer Social Security and Medicare match | Pay after FICA and entered FICA-exempt deductions | Employee FICA as share of gross wages |
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How to use Payroll Tax Calculator
- Enter current covered gross wages and FICA-exempt deductions.
- Enter prior year-to-date Social Security and Medicare wages.
- Confirm the annual Social Security wage base for the payroll year.
- Confirm employee Social Security, Medicare, and Additional Medicare rates.
- Review the current Social Security wage room before tax is applied.
- Separate employee withholding from the regular employer FICA match.
Calculator guide
Understanding Payroll Tax Calculator
Calculate employee Social Security, Medicare, and Additional Medicare withholding from current and year-to-date covered wages. Social Security is limited to the entered annual wage base, Medicare remains uncapped, and the regular employer match is shown separately.
Detailed calculation process
How employee FICA is calculated
Year-to-date wages determine how much of the current payroll enters each tax base.
General formula: W = max(G - D, 0); S_b = min(W, max(B - Y_s, 0)); SS = S_b x r_s; M = W x r_m; AM = [max(Y_m + W - H, 0) - max(Y_m - H, 0)] x r_a Social Security uses only current wages inside the remaining base; Medicare uses all current covered wages; Additional Medicare isolates the current threshold crossing.
What each symbol means
Worked substitution with the default inputs
Default reconciliation: $359.55 employee FICA consists of $291.40 Social Security and $68.15 Medicare, with no Additional Medicare threshold crossing.
Worked situations
Practical examples
- With $60,000 year-to-date Social Security wages and $4,700 current covered wages, the full current amount remains below the entered $184,500 wage base.
- If prior Social Security wages are $183,000 and current covered wages are $4,700, only $1,500 of the current wages are subject to Social Security tax.
Better inputs
Useful tips
- Use year-to-date covered wage boxes from the payroll system, not gross cash compensation alone.
- Update the Social Security wage base at the start of each payroll year.
- Reconcile withheld amounts with Form 941 and employee wage records.
Before relying on the result
Limitations and common mistakes
- Federal income-tax withholding, FUTA, SUTA, railroad tax, household employment, tips, and special wage definitions are excluded.
- The employer threshold for Additional Medicare withholding is not the employee's final filing-status liability threshold.
- The page does not produce payroll filings, deposits, corrections, or legal determinations.
Reference
Key terms
- FICA
- Federal Insurance Contributions Act taxes for Social Security and Medicare.
- Covered wages
- Wages subject to the applicable FICA component.
- Wage base
- Annual maximum wages subject to Social Security tax.
- Year-to-date wages
- Covered wages paid before the current payroll in the same year.
- Additional Medicare
- Extra employee withholding on wages above the applicable threshold.
- Employer match
- Employer share of regular Social Security and Medicare tax.
Important note
Authority to review: IRS Topic 751 and Publication 15. Defaults use the 2026 Social Security wage base and current federal FICA rates; update entered law values when required.
Frequently asked questions
Why does Social Security tax stop before Medicare?
Social Security has an annual wage base, while regular Medicare has no wage-base limit.
Is Additional Medicare matched by the employer?
No. The employer withholds the employee amount but does not match it.
Why enter year-to-date wages?
Both the Social Security cap and Additional Medicare threshold depend on cumulative annual wages.
Are FICA-exempt deductions always the same as income-tax deductions?
No. Classify deductions under the benefit plan and current payroll rules.
Does this include federal income-tax withholding?
No. Use a withholding calculation or payroll system separately.
Is the $200,000 threshold the final tax threshold for everyone?
No. It is the employer withholding trigger; individual liability depends on filing status and return rules.