![\"fica](\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2025\/06\/FICA-taxes-with-pen-and-calc.jpg\")
<\/figure><\/div>\n\n\nThe Social Security portion of FICA payments goes to the Social Security Administration and the Medicare portion goes to the Department of Health and Human Services. But, how much do you have to pay and withhold? We provide answers around FICA taxes below.<\/p>\n\n\n\n
<\/a>What is FICA tax?<\/h2>\n\n\n\nFirst, we\u2019ll dive into the FICA tax meaning, then we\u2019ll cover the history of how it came to be.<\/p>\n\n\n\n
\u201cWhat is FICA tax on my paycheck?\u201d is a common tax question. If you glance at your paycheck, you\u2019ll see your earnings, deductions, and net pay. Two deductions you\u2019ll encounter on your check are Social Security and Medicare, otherwise known as FICA.<\/p>\n\n\n\n
FICA is short for Federal Insurance Contributions Act\u2014and is also referred to as payroll tax. FICA supports:<\/p>\n\n\n\n
\n- Social Security<\/strong> is also known as Old-Age, Survivors, and Disability Insurance (or OASDI tax). It offers financial assistance to individuals who can’t work because of disability or age, or survivors of U.S. citizens who have passed away. Your Social Security number tracks how much you\u2019ve paid to the program.<\/li>\n\n\n\n
- Medicare<\/strong> helps Americans 65+ cover medical costs, including hospital stays and doctor visits.<\/li>\n<\/ul>\n\n\n\n
History of FICA taxes<\/h3>\n\n\n\n
President Franklin D. Roosevelt signed the collection for Social Security into law in 1937. Then, in 1965, President Lyndon B. Johnson added Medicare to the existing FICA taxes. Today, every American worker makes FICA tax contributions.<\/p>\n\n\n\n
<\/div>File with H&R Block to get your max refund<\/h3>\nFile online<\/a><\/div>\n\n\n\nFile with a tax pro<\/a><\/div>\n<\/div><\/div><\/div>\n\n\n\nFICA tax rate<\/h2>\n\n\n\n
If you\u2019re wondering, \u201cWhat is the FICA tax amount?\u201d, FICA taxes are equal to 15.3% of your earnings.<\/p>\n\n\n\n
How much is FICA tax this year? If you work as a W-2<\/a> employee, you\u2019ll pay half of the 15.3%. and your employer pays the other half. That said, for employees, the FICA tax rate for 2024 and 2025 is 7.65%, which combines 6.2% for Social Security and 1.45% for Medicare.<\/p>\n\n\n\nRelated: <\/em>What are paycheck taxes<\/em><\/a>?<\/em><\/p>\n\n\n\n<\/a>How FICA tax works for the self-employed<\/h2>\n\n\n\nIf you\u2019re self-employed, you\u2019ll pay into Social Security and Medicare on your net earnings based on a different set of rules from the Self-Employed Contributions Act (SECA).<\/p>\n\n\n\n
SECA taxes are similar to FICA taxes. But, as a self-employed person you must pay the employee<\/em> and employer<\/em> portions, which adds up to the 15.3% mentioned above. Don\u2019t worry too much about having to pay both portions. Self-employed people can deduct a portion of self-employment taxes<\/a> when they file their federal income taxes<\/a>, lowering their tax liability.<\/p>\n\n\n\nYou can make these payments using the Electronic Federal Tax Payment System (EFTPS<\/a>) as you file your quarterly estimated taxes<\/a>.<\/p>\n\n\n\n<\/a>FICA tax limit for Social Security<\/h3>\n\n\n\nThose with higher incomes won\u2019t need to apply the FICA tax rate to all their income. The maximum amount of earnings subject to Social Security tax, referred to as the taxable wage base, can increase annually with inflation. The limit is adjusted based on the national average wage index. In 2025, the taxable wage base is $176,100, up from $168,600 in 2024. So, if you earn more than $176,100 in 2025, you don\u2019t pay Social Security tax on the amount above this limit. Only the Social Security portion of FICA has a wage base limit.<\/p>\n\n\n\n
<\/a>Additional Medicare tax rules<\/h3>\n\n\n\nOn top of the standard 1.45% Medicare tax, there’s an extra 0.9% tax for high earners. This additional tax applies to:<\/p>\n\n\n\n
\n- Single filers\u2019 earnings exceeding $200,000<\/li>\n\n\n\n
- Married Filing Jointly filers\u2019 earnings exceeding $250,000<\/li>\n\n\n\n
- Married Filing Separately filers\u2019 earnings exceeding $125,000<\/li>\n<\/ul>\n\n\n\n
2024\u20132025 Rates and limits<\/h2>\n\n\n\n
History of FICA taxes<\/h3>\n\n\n\n
President Franklin D. Roosevelt signed the collection for Social Security into law in 1937. Then, in 1965, President Lyndon B. Johnson added Medicare to the existing FICA taxes. Today, every American worker makes FICA tax contributions.<\/p>\n\n\n\n
File with H&R Block to get your max refund<\/h3>\nFile online<\/a><\/div>\n\n\n\nFile with a tax pro<\/a><\/div>\n<\/div><\/div><\/div>\n\n\n\nFICA tax rate<\/h2>\n\n\n\n
If you\u2019re wondering, \u201cWhat is the FICA tax amount?\u201d, FICA taxes are equal to 15.3% of your earnings.<\/p>\n\n\n\n
How much is FICA tax this year? If you work as a W-2<\/a> employee, you\u2019ll pay half of the 15.3%. and your employer pays the other half. That said, for employees, the FICA tax rate for 2024 and 2025 is 7.65%, which combines 6.2% for Social Security and 1.45% for Medicare.<\/p>\n\n\n\nRelated: <\/em>What are paycheck taxes<\/em><\/a>?<\/em><\/p>\n\n\n\n<\/a>How FICA tax works for the self-employed<\/h2>\n\n\n\nIf you\u2019re self-employed, you\u2019ll pay into Social Security and Medicare on your net earnings based on a different set of rules from the Self-Employed Contributions Act (SECA).<\/p>\n\n\n\n
SECA taxes are similar to FICA taxes. But, as a self-employed person you must pay the employee<\/em> and employer<\/em> portions, which adds up to the 15.3% mentioned above. Don\u2019t worry too much about having to pay both portions. Self-employed people can deduct a portion of self-employment taxes<\/a> when they file their federal income taxes<\/a>, lowering their tax liability.<\/p>\n\n\n\nYou can make these payments using the Electronic Federal Tax Payment System (EFTPS<\/a>) as you file your quarterly estimated taxes<\/a>.<\/p>\n\n\n\n<\/a>FICA tax limit for Social Security<\/h3>\n\n\n\nThose with higher incomes won\u2019t need to apply the FICA tax rate to all their income. The maximum amount of earnings subject to Social Security tax, referred to as the taxable wage base, can increase annually with inflation. The limit is adjusted based on the national average wage index. In 2025, the taxable wage base is $176,100, up from $168,600 in 2024. So, if you earn more than $176,100 in 2025, you don\u2019t pay Social Security tax on the amount above this limit. Only the Social Security portion of FICA has a wage base limit.<\/p>\n\n\n\n
<\/a>Additional Medicare tax rules<\/h3>\n\n\n\nOn top of the standard 1.45% Medicare tax, there’s an extra 0.9% tax for high earners. This additional tax applies to:<\/p>\n\n\n\n
\n- Single filers\u2019 earnings exceeding $200,000<\/li>\n\n\n\n
- Married Filing Jointly filers\u2019 earnings exceeding $250,000<\/li>\n\n\n\n
- Married Filing Separately filers\u2019 earnings exceeding $125,000<\/li>\n<\/ul>\n\n\n\n
2024\u20132025 Rates and limits<\/h2>\n\n\n\n
FICA tax rate<\/h2>\n\n\n\n
If you\u2019re wondering, \u201cWhat is the FICA tax amount?\u201d, FICA taxes are equal to 15.3% of your earnings.<\/p>\n\n\n\n
How much is FICA tax this year? If you work as a W-2<\/a> employee, you\u2019ll pay half of the 15.3%. and your employer pays the other half. That said, for employees, the FICA tax rate for 2024 and 2025 is 7.65%, which combines 6.2% for Social Security and 1.45% for Medicare.<\/p>\n\n\n\n Related: <\/em>What are paycheck taxes<\/em><\/a>?<\/em><\/p>\n\n\n\n If you\u2019re self-employed, you\u2019ll pay into Social Security and Medicare on your net earnings based on a different set of rules from the Self-Employed Contributions Act (SECA).<\/p>\n\n\n\n SECA taxes are similar to FICA taxes. But, as a self-employed person you must pay the employee<\/em> and employer<\/em> portions, which adds up to the 15.3% mentioned above. Don\u2019t worry too much about having to pay both portions. Self-employed people can deduct a portion of self-employment taxes<\/a> when they file their federal income taxes<\/a>, lowering their tax liability.<\/p>\n\n\n\n You can make these payments using the Electronic Federal Tax Payment System (EFTPS<\/a>) as you file your quarterly estimated taxes<\/a>.<\/p>\n\n\n\n Those with higher incomes won\u2019t need to apply the FICA tax rate to all their income. The maximum amount of earnings subject to Social Security tax, referred to as the taxable wage base, can increase annually with inflation. The limit is adjusted based on the national average wage index. In 2025, the taxable wage base is $176,100, up from $168,600 in 2024. So, if you earn more than $176,100 in 2025, you don\u2019t pay Social Security tax on the amount above this limit. Only the Social Security portion of FICA has a wage base limit.<\/p>\n\n\n\n On top of the standard 1.45% Medicare tax, there’s an extra 0.9% tax for high earners. This additional tax applies to:<\/p>\n\n\n\n<\/a>How FICA tax works for the self-employed<\/h2>\n\n\n\n
<\/a>FICA tax limit for Social Security<\/h3>\n\n\n\n
<\/a>Additional Medicare tax rules<\/h3>\n\n\n\n
\n
2024\u20132025 Rates and limits<\/h2>\n\n\n\n