FICA Taxes Explained: Social Security & Medicare (2025)
Last updated: June 2025
FICA taxes fund Social Security and Medicare, and they are deducted from your paycheck separately from federal income tax. Whatever your filing status, FICA is calculated on your gross wages with no standard deduction. Here is how it works for 2025.
Social Security tax (6.2%)
Employees pay 6.2% in Social Security tax on wages up to the annual cap, which is $176,100 for 2025. Earnings above the cap are not subject to Social Security tax, so the maximum employee contribution is fixed each year. Your employer matches this 6.2%.
Medicare tax (1.45%)
Medicare tax is 1.45% on all your wages with no cap. Your employer again matches it. Unlike Social Security, there is no ceiling, so every dollar you earn is subject to Medicare tax.
Additional Medicare tax (0.9%)
High earners pay an extra 0.9% Medicare tax on wages above $200,000 (single) or $250,000 (married filing jointly). This is paid only by the employee — employers do not match it.
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