If you get paid every two weeks, you may be wondering exactly how much of your paycheck goes to FICA taxes. These are the mandatory payroll taxes that fund Social Security and Medicare. Let’s break it down step by step with real examples so you can easily calculate your own deductions.
What Are FICA Taxes?
FICA stands for the Federal Insurance Contributions Act. It includes two parts:
- Social Security tax: 6.2% of wages, up to the annual wage base ($176,100 in 2025).
- Medicare tax: 1.45% of wages, with no cap.
- Additional Medicare tax: 0.9% if your income exceeds $200,000 (single) or $250,000 (married filing jointly).
Together, most employees pay 7.65% of their gross wages in FICA. For bonus payouts, use the Illinois bonus calculator to see net earnings.
How to Calculate FICA on a Biweekly Paycheck
- Find your gross biweekly pay.
Divide your annual salary by 26 pay periods. - Apply Social Security (6.2%).
Multiply your gross pay by 0.062, unless you’ve already earned more than $176,100 year-to-date. - Apply Medicare (1.45%).
Multiply your gross pay by 0.0145. Add 0.009 (0.9%) on income above the high-earner threshold. - Add them together.
This is your FICA withholding for the paycheck. Try the bi-weekly net pay estimator if you’re paid every two weeks and want to see your income clearly.
Example: $60,000 Salary
- Annual salary: $60,000
- Biweekly pay: $60,000 ÷ 26 = $2,307.69
Step 1: Social Security
$2,307.69 × 6.2% = $143.08
Step 2: Medicare
$2,307.69 × 1.45% = $33.46
Step 3: Total FICA
$143.08 + $33.46 = $176.54 per paycheck
Example: $200,000 Salary
- Annual salary: $200,000
- Biweekly pay: $7,692.31
Social Security: $7,692.31 × 6.2% = $476.92 (until you hit the $176,100 cap)
Medicare: $7,692.31 × 1.45% = $111.52
Additional Medicare (on excess above $200K annually): will apply once threshold is passed.
Quick Reference Table (2025)
| Annual Salary | Biweekly Gross | Social Security | Medicare | Total FICA |
|---|---|---|---|---|
| $40,000 | $1,538.46 | $95.38 | $22.31 | $117.69 |
| $60,000 | $2,307.69 | $143.08 | $33.46 | $176.54 |
| $100,000 | $3,846.15 | $238.46 | $55.77 | $294.23 |
| $200,000 | $7,692.31 | $476.92* | $111.52 | $588.44+ |
* Social Security tax stops once $176,100 is reached in 2025. Residents of Massachusetts can compare pay periods through the Massachusetts bi-weekly calculator.
Common Questions
1. What percent of my paycheck goes to FICA?
Most employees pay 7.65% of gross wages (6.2% Social Security + 1.45% Medicare).
2. Does FICA stop once I hit a certain income?
Yes, Social Security tax stops after you’ve earned $176,100 in 2025. Medicare continues without a cap.
3. Do 401(k) contributions reduce FICA?
No. Pre-tax retirement contributions lower your federal income tax but not FICA.
4. How does FICA differ for self-employed workers?
Self-employed workers pay both employer and employee portions (15.3%), though half can be deducted on taxes.
5. How many paychecks per year are subject to FICA if I’m biweekly?
26 paychecks in a standard year.
Bettye is the creator of CityPaycheckCalculator.com, a resource designed to help individuals quickly and accurately estimate their take-home pay across U.S. cities. With a strong focus on clarity, accuracy, and user experience, Bettye provides reliable paycheck calculators and helpful insights to support smarter financial decisions. Her mission is to make complex payroll and tax information simple and accessible for everyone.