2026 FICA assumptions
The calculator uses a 6.2% employer Social Security rate up to the 2026 wage base and a 1.45% employer Medicare rate with no wage base limit. These assumptions are based on IRS Publication 15 and SSA wage base information.
Social Security and Medicare
FICA tax calculator
Calculate employer Social Security and Medicare tax for one employee or a simple annual payroll estimate.
Important limitation
This page focuses on employer planning. Employee withholding, Additional Medicare Tax, pre-tax deductions, local taxes, and payroll deposits are outside this simple estimate.
Estimated employer cost
$0
Total annual employer budget for this role.
- Employer Social Security
- $0
- Employer Medicare
- $0
- FUTA estimate
- $0
- SUTA reserve
- $0
- Benefits / insurance reserve
- $0
- Per payroll budget
- $0
Planning estimate only. Federal income tax withholding and state payroll rules vary by employee, state, forms, and timing.
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What this calculator includes
It estimates employer-side Social Security, Medicare, FUTA, state unemployment reserve, benefits reserve, and a simple overhead line. That makes it useful before hiring, quoting a role, or comparing payroll software plans.
High-intent use cases
Small business owners often need a quick answer to "what does this employee really cost?" before talking to payroll providers, bookkeepers, lenders, or accountants.
Before you run payroll
- Confirm employee classification and Form W-4 setup.
- Check state unemployment wage base and rate.
- Budget benefits, workers compensation, and payroll software.
- Ask a qualified payroll professional before filing tax forms.
Monetization-ready topics
This site can naturally support payroll software comparisons, bookkeeping leads, small business tax tools, workers compensation quote pages, and employer compliance guides.