Payroll - United States

    Payroll Tax Calculator (Employee + Employer)

    Calculate Social Security and Medicare payroll taxes for both employee and employer sides using 2026 thresholds.

    Last updated: May 23, 2026Tax year 2026 baselineSS wage base: $184,500Includes Additional Medicare (employee side)
    Inputs

    Configure your scenario

    Enter wages and filing status to estimate payroll taxes.

    Annual wages

    $100,000

    Combined tax

    $15,300

    Employee share

    $7,650

    Breakdown

    Detailed estimate

    Employee payroll tax
    $7,650
    Employer payroll tax
    $7,650
    Combined payroll tax
    $15,300
    FAQ

    Payroll taxes - quick answers

    Why are employer and employee amounts similar?+

    Both sides generally pay 6.2% Social Security and 1.45% Medicare; Additional Medicare applies to employee side only.

    Does this include FUTA or state payroll taxes?+

    No, this page focuses on core federal FICA payroll taxes only.

    Sources & Act Reference

    Payroll domain references

    Employee-side payroll tax

    Social Security up to wage base plus Medicare on all wages and Additional Medicare above threshold.

    Employer-side payroll tax

    Employer contributes Social Security and Medicare but not Additional Medicare.

    Rule Trace

    Applied rule and official references

    Applied rule: employee FICA + employer FICA with 2026 SSA wage base and Additional Medicare thresholds

    Compliance checklist

    For employer compliance, include FUTA, state unemployment, and state/local payroll taxes outside this FICA-only model.

    Smart Insight

    Estimated combined payroll tax burden is $15,300 for this wage profile.