Social Security Tax Calculator 2025
Calculate your Social Security tax, Medicare tax, and total FICA contributions. Get accurate calculations with current 2025 tax rates and wage base limits.
2025 FICA Tax Rates & Limits
Social Security Tax
Medicare Tax
Additional Medicare
FICA Tax Calculator
Enter your income information to calculate Social Security and Medicare taxes
FICA Tax Planning Strategies
High Earners (Above Wage Base)
- No Social Security tax on earnings above $176,100
- Effective tax rate decreases as income increases
- Still subject to Medicare tax on all earnings
- Additional Medicare tax on income over $200,000
- Consider timing of bonuses and stock options
- Evaluate deferred compensation plans
- Balance W-2 income vs. investment income
- Consider executive compensation strategies
Self-Employed Individuals
- Deduct employer portion of self-employment tax
- Reduces both income tax and self-employment tax
- Calculated as 50% of self-employment tax paid
- Taken as adjustment to income on Form 1040
- S-Corporation election may reduce self-employment tax
- Must pay reasonable salary as S-Corp owner
- Distributions above salary not subject to FICA
- Consider professional advice for optimization
Retirement Planning Integration
- Provides inflation-adjusted lifetime income
- Survivor benefits for spouse and dependents
- Disability benefits if unable to work
- Medicare eligibility at age 65
- 401(k) and IRA contributions reduce current taxes
- Roth accounts provide tax-free retirement income
- Balance tax-deferred and tax-free accounts
- Consider Social Security taxation in retirement
Record Keeping & Monitoring
- Annual Social Security statements (SSA.gov)
- W-2 forms and pay stubs
- Self-employment income records
- Tax returns showing FICA payments
- Review Social Security statement annually
- Verify earnings record accuracy
- Report discrepancies to SSA promptly
- Update benefit estimates regularly
Social Security Tax Calculator FAQ
The Social Security tax rate for 2025 is 6.2% for employees and 6.2% for employers (12.4% total). This rate applies to wages up to the Social Security wage base of $168,600. Once you earn more than this amount, you stop paying Social Security tax for the rest of the year.
The Medicare tax rate for 2025 is 1.45% for employees and 1.45% for employers (2.9% total). Unlike Social Security, there is no wage base limit for Medicare tax. Additionally, high earners pay an extra 0.9% Additional Medicare Tax on income over $200,000 (single) or $250,000 (married filing jointly).
The Social Security wage base for 2025 is $176,100. This means you only pay Social Security tax on the first $176,100 of your annual wages. If you earn more than this amount, you won't pay Social Security tax on the excess, but you'll continue paying Medicare tax on all wages.
Additional Medicare Tax is a 0.9% tax on wages, compensation, and self-employment income above certain thresholds: $200,000 for single filers, $250,000 for married filing jointly, and $125,000 for married filing separately. This tax is paid only by the employee, not matched by the employer.
Yes, self-employed individuals pay self-employment tax, which covers both the employee and employer portions of Social Security and Medicare taxes (15.3% total: 12.4% for Social Security + 2.9% for Medicare). However, they can deduct half of the self-employment tax as a business expense.
Yes, if you worked for multiple employers and paid Social Security tax on wages exceeding the annual limit ($176,100 in 2025), you can claim a refund of the excess when filing your tax return. The IRS will credit the overpayment against your income tax liability or refund the difference.
FICA taxes apply to wages, salaries, tips, bonuses, commissions, and other compensation for services. They also apply to self-employment income. However, certain types of income are exempt, such as investment income, rental income, and some government benefits.
To calculate FICA taxes: multiply your gross wages by 6.2% for Social Security tax (up to the wage base limit) and by 1.45% for Medicare tax (no limit). If your annual income exceeds $200,000 (single) or $250,000 (married), add 0.9% Additional Medicare Tax on the excess amount.
Your Social Security Tax Calculation
Social Security Tax
Medicare Tax
Additional Medicare
Total FICA Tax
Tax Rate Breakdown
Employer Contribution
Social Security Tax Tips