Free payroll tax calculator. Calculate Social Security, Medicare, and additional Medicare taxes for both employee and employer. 2026 wage base and rates.
The Payroll Tax Calculator computes the full payroll tax burden for both employees and employers based on gross wages. Payroll taxes fund Social Security and Medicare and are split between the employee and employer, with both sides paying the same Social Security and Medicare rates and the employee alone paying any Additional Medicare tax that applies.
For 2026, Social Security tax is 6.2% on wages up to the $184,500 wage base, Medicare tax is 1.45% on all wages, and Additional Medicare is 0.9% above the filing-status threshold that applies to the employee. Understanding the combined payroll tax helps workers check pay stubs and helps employers estimate total compensation cost.
Enter gross annual wages to see the complete breakdown for both sides. The calculator stays focused on withholding and employer cost; it does not estimate income tax, FUTA, or state payroll taxes. That makes it a cleaner worksheet for payroll math without pretending to be a full tax return.
Employees use this calculator to verify paycheck deductions, and employers use it to estimate the real cost of labor beyond base wages. It shows both sides clearly and keeps the payroll math separate from income tax assumptions.
Employee SS Tax = Min(Wages, $184,500) x 6.2% Employer SS Tax = Min(Wages, $184,500) x 6.2% Employee Medicare = Wages x 1.45% + Max(0, Wages - filing-status threshold) x 0.9% Employer Medicare = Wages x 1.45% (no Additional Medicare for employer) Total Payroll Tax = Employee Share + Employer Share
Result: Employee: $9,180 | Employer: $9,180 | Total: $18,360
On $120,000 wages: SS tax = $120,000 x 6.2% = $7,440 each. Medicare = $120,000 x 1.45% = $1,740 each. No Additional Medicare applies at that income level for a single filer. Employee total = $9,180. Employer total = $9,180. Combined payroll tax = $18,360 (15.3% effective rate).
Employers should consider total compensation cost, which includes wages plus their share of payroll taxes. For a $100,000 salary, the employer pays an additional $7,650 in FICA taxes, plus FUTA, state unemployment taxes, and any benefits. The true cost of an employee is typically 20-30% above their salary.
Once wages exceed the Social Security wage base ($184,500), the effective payroll tax rate drops because no more Social Security tax is owed. The remaining Medicare tax (1.45% plus any filing-status-based Additional Medicare) continues on all earnings. This means payroll tax is regressive in the Social Security portion, with a larger percentage burden on lower wages.
If you work for multiple employers, each employer withholds Social Security tax independently up to the wage base. If your combined wages exceed $184,500, excess Social Security tax can be claimed as a credit on your tax return.
Last updated:
This calculator multiplies annual wages by the 2026 employee Social Security rate of 6.2% up to the 2026 wage base of $184,500. It applies Medicare to all wages, then applies the 0.9% Additional Medicare tax only after the filing-status threshold selected on the page. The employer side includes Social Security and Medicare matching but never Additional Medicare.
The page is a payroll withholding worksheet, not a full tax return model. It does not include FUTA, state payroll taxes, income tax withholding, or employer-specific fringe costs. Filing status matters only for the employee Additional Medicare threshold.
Payroll taxes (FICA) fund Social Security and Medicare and are a flat percentage of wages. Income tax uses progressive brackets and funds general government operations. Both are withheld from paychecks, but payroll tax applies equally to all earnings up to the Social Security cap regardless of deductions.
Yes. The employer matches the employee's Social Security (6.2%) and Medicare (1.45%) taxes. However, the employer does not pay the additional 0.9% Medicare tax on wages over the filing-status threshold. The employer's share is an additional cost on top of the employee's gross wages.
The Social Security wage base for 2026 is $184,500. Earnings above this amount are not subject to the 6.2% Social Security tax. Medicare tax has no wage base limit and applies to all earnings.
The additional 0.9% Medicare tax applies to wages exceeding $200,000 for single and head of household filers, $250,000 for married filing jointly and qualifying surviving spouse filers, and $125,000 for married filing separately. Only the employee pays this tax.
Generally no. Payroll taxes are not refundable on your tax return. However, if you work for multiple employers and your combined Social Security wages exceed the wage base, you can claim a credit for excess Social Security tax withheld on your Form 1040.
Self-employed workers pay both halves through the self-employment tax, which is 15.3% total before the above-the-line deduction for the employer-equivalent portion. The calculation uses 92.35% of net self-employment income as the base.