Quick answer
For 2026, employee Social Security withholding is 6.2% of covered wages up to $184,500. Regular Medicare withholding is 1.45% of covered wages with no wage cap. Employers match these regular taxes, but do not match the employee’s Additional Medicare Tax.
Wage base and thresholds
The 2026 Social Security wage base is $184,500. Track covered wages paid by the employer during the calendar year, not just the current check’s gross pay. Medicare has no wage cap. An employer starts withholding an additional 0.9% Medicare tax on wages it pays to an employee above $200,000 in the calendar year, beginning in the pay period that crosses that threshold.
Employer matching
Employers generally contribute 6.2% for Social Security up to the wage base and 1.45% for Medicare on covered wages. Those employer costs are separate from employee deductions. There is no employer match for the 0.9% Additional Medicare Tax.
2026 withholding examples near the thresholds
Crossing the Social Security wage base
Suppose prior Social Security wages with this employer are $184,000 and this payment adds $1,000 in covered wages. Only $500 remains below the $184,500 wage base. Employee Social Security withholding is $500 × 6.2% = $31.00. If all $1,000 is Medicare wages, regular Medicare withholding is $14.50. These examples isolate FICA; they do not calculate federal or state income tax or benefit deductions.
Crossing the Additional Medicare withholding threshold
In a separate example, prior Medicare wages with the same employer are $199,500 and the current payment adds $1,000. Regular Medicare is $14.50. The portion above $200,000 is $500, so Additional Medicare withholding is $500 × 0.9% = $4.50. Total employee Medicare withholding on this payment is $19.00; the employer’s regular Medicare share is $14.50.
The $200,000 employer withholding trigger applies regardless of filing status or wages from another employer. Final Additional Medicare Tax liability uses filing-status rules and may differ from withholding. Review the IRS Additional Medicare Tax guidance for those distinctions.
To model a current check, enter prior taxable wages before that check so it is counted once. Use the pay stub and YTD calculator, deduction classification guide and employer payroll cost calculator for the relevant inputs.
Check taxable wages before comparing percentages
Gross earnings and Social Security, Medicare or federal income-tax wages may differ. Check benefit treatment, taxable noncash compensation, prior wage balances and corrections rather than multiplying every deduction by the gross-pay line. Use the annotated pay stub example to follow a basic gross-to-net calculation, and the payroll register reconciliation checklist to match the amounts across records.
Sources: IRS Topic 751: Social Security and Medicare withholding; Social Security Administration: annual taxable maximum. Figures above are for 2026 and should be reviewed when the year changes.
Current rates and limits are published by the IRS and Social Security Administration.
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