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FICA Tax Withholding Calculator (State-wise)

Calculate your Social Security, Medicare, and state payroll taxes.

Income Details
Your total annual salary before deductions
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Tax Breakdown

Enter your income to see FICA and state tax breakdown.

Quick Tips
  • Social Security has a wage base limit ($168,600 in 2024) - high earners pay a fixed maximum
  • Medicare tax has no wage limit - you pay 1.45% on all earnings
  • Additional 0.9% Medicare surtax applies to wages over $200K (single) or $250K (married)
  • Self-employed pay both employee and employer portions (12.4% SS + 2.9% Medicare)
  • Many states have additional payroll taxes for disability and family leave programs
  • Employers must match federal FICA taxes - your employer pays an equal amount
Disclaimer

Tax rates and wage base limits change annually. This calculator uses 2024 rates. Your actual withholding may vary based on pre-tax deductions, employer policies, and local taxes. Consult a tax professional for personalized advice. This calculator is for educational purposes only.

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What is FICA Tax?

FICA stands for the Federal Insurance Contributions Act, a U.S. law that mandates payroll taxes to fund Social Security and Medicare programs. Every employee in the United States pays FICA taxes, which are automatically withheld from each paycheck by employers.

FICA tax consists of two components: Social Security tax (officially called OASDI - Old Age, Survivors, and Disability Insurance) at 6.2% and Medicare tax (officially called HI - Hospital Insurance) at 1.45%. Together, these total 7.65% of your gross wages. Employers match this amount, effectively paying 15.3% total for each employee.

For high earners, there's an Additional Medicare Tax of 0.9% on wages exceeding $200,000 (single filers) or $250,000 (married filing jointly). Unlike regular Medicare tax, this additional tax is only paid by employees—employers don't match it.

Understanding FICA Tax Components

Social Security Tax
  • Rate: 6.2% (employee) + 6.2% (employer) = 12.4% total
  • 2024 Wage Base: $168,600 - earnings above this aren't taxed
  • Maximum Tax: $10,453.20 per year (employee portion)
  • Purpose: Funds retirement benefits, disability insurance, and survivor benefits
  • Benefits: Based on your 35 highest-earning years
Medicare Tax
  • Rate: 1.45% (employee) + 1.45% (employer) = 2.9% total
  • Wage Base: No limit - all wages are taxed
  • Additional Tax: +0.9% on wages over $200K (single) or $250K (MFJ)
  • Purpose: Funds Medicare Part A (hospital insurance)
  • Eligibility: Available at age 65 (or earlier with disability)

State-Specific Payroll Taxes

In addition to federal FICA, several states impose their own payroll taxes. These fund programs like State Disability Insurance (SDI), Paid Family Leave (PFL), and Unemployment Insurance (UI).

State Program Employee Rate Wage Limit
California SDI (State Disability) 1.1% $153,164
New Jersey SDI + FLI + WF ~0.27% $161,400
New York SDI + PFL $0.60/wk + 0.455% $89,343
Hawaii TDI (Temporary Disability) 0.5% $69,167
Rhode Island TDI 1.1% $87,000
Washington Paid Family Leave 0.42% $168,600
Massachusetts PFML 0.88% $168,600
Connecticut PFML 0.5% $168,600
Oregon Paid Leave Oregon 0.6% $168,600
Colorado FAMLI 0.45% $168,600
Note: Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. However, Washington still has a Paid Family Leave payroll tax.

Self-Employment Tax (SECA)

Self-employed individuals pay both the employee and employer portions of FICA, called Self-Employment Contributions Act (SECA) tax. The rate is 15.3% on net self-employment income: 12.4% for Social Security and 2.9% for Medicare.

Key Points:
  • Pay on 92.35% of net earnings (reduces the base slightly)
  • Deduct half of SE tax from income (employer portion)
  • Subject to same wage base limits as employees
  • Quarterly estimated payments required
Example ($100,000 net income):
  • Taxable base: $100,000 × 92.35% = $92,350
  • SE Tax: $92,350 × 15.3% = $14,129.55
  • Deduction: $14,129.55 ÷ 2 = $7,064.78

Frequently Asked Questions

Once your year-to-date earnings exceed the Social Security wage base ($168,600 in 2024), you stop paying the 6.2% Social Security tax. Your paychecks will increase slightly for the rest of the year. However, Medicare tax continues on all earnings with no cap.

Yes! FICA tax applies to all wages including bonuses, commissions, tips, and most fringe benefits. The same rates apply: 6.2% Social Security (up to the wage base) and 1.45% Medicare on all compensation.

If you work for multiple employers and combined wages exceed the Social Security wage base, you may have excess Social Security tax withheld. Claim this as a credit on your tax return (Form 1040). However, if one employer over-withheld, they must correct it—not the IRS.

It depends. 401(k) contributions are pre-tax for income tax but still subject to FICA. However, health insurance premiums under a Section 125 cafeteria plan are exempt from FICA. HSA contributions through payroll are also FICA-exempt.

The 0.9% Additional Medicare Tax kicks in at $200,000 (single), $250,000 (MFJ), or $125,000 (married filing separately). Unlike regular FICA, employers don't match this—it's employee-only. Your employer must begin withholding when wages exceed $200,000, regardless of filing status.

No, FICA only applies to earned income (wages, salaries, self-employment). However, high earners may owe the 3.8% Net Investment Income Tax (NIIT) on investment income if their modified AGI exceeds $200,000 (single) or $250,000 (MFJ).
Important Disclaimer

This calculator provides estimates based on 2024 federal and state tax rates. Tax laws change frequently, and individual circumstances vary. Your actual FICA withholding depends on your employer's payroll system, pre-tax deductions, and local taxes. This tool is for educational purposes only—consult a qualified tax professional for personalized advice.