Employee FICA
$5,738
Effective Rate
Employer FICA
$5,738
Social Security
$4,650
Medicare
$1,088
Summary
On $75,000 in annual wages, your total employee FICA is $5,738 (7.65% effective rate). Your employer pays an additional $5,738.
The standard FICA rate is 7.65% for employees: 6.2% for Social Security and 1.45% for Medicare. Your employer pays an identical 7.65%, bringing the combined rate to 15.3%.
Social Security tax applies only to wages up to the 2025 wage base of $176,100. Your taxable SS wages are $75,000.
There is no wage cap for Medicare tax — the 1.45% rate applies to all earnings regardless of amount.
Your employer matches your Social Security and Medicare contributions ($5,738), but does not pay the Additional Medicare Tax.
FICA Tax Breakdown
6 rows
| Item | Amount |
|---|---|
| Employee Social Security (6.2%) | $4,650 |
| Employee Medicare (1.45%) | $1,088 |
| Additional Medicare (0.9%) | $0 |
| Employer Social Security (6.2%) | $4,650 |
| Employer Medicare (1.45%) | $1,088 |
| Total Combined FICA | $11,475 |
Estimate based on standard FICA rates. Does not account for Section 125 cafeteria plan exclusions, tips, or self-employment tax. Not tax advice.