Payroll Tax Calculator 2026

Calculate Social Security tax, Medicare tax, and other payroll deductions. Essential tool for employers and employees to understand payroll taxes.

Social Security
6.2% up to $168,600
Medicare
1.45% no limit
2026 Updated
Latest rates

Payroll Tax Calculator

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2026 Tax Limits

Social Security Limit:$168,600
Additional Medicare Threshold:$200,000

Tax Rates

Social Security:6.20%
Medicare:1.45%
Additional Medicare:0.90%

Key Information

  • • Social Security tax is capped at $168,600
  • • Medicare tax has no income limit
  • • Additional Medicare tax applies to high earners
  • • Employer matches Social Security and Medicare

How Payroll Taxes Work

Social Security

Funds retirement, disability, and survivor benefits. Both employee and employer pay 6.2%.

Limit: $168,600 for 2026

Medicare

Funds health insurance for seniors. Both employee and employer pay 1.45%.

No income limit

Additional Medicare

Additional 0.9% tax on high earners. Only employees pay this tax.

Threshold: $200,000 (single)

Monthly Breakdown

Understanding Payroll Taxes

Social Security Tax

Social Security tax is 6.2% of your wages, but only up to a certain limit. For 2026, this limit is $168,600. Once you reach this limit, you won't pay additional Social Security tax.

This tax funds Social Security benefits for retirees, disabled individuals, and survivors. Both employees and employers pay this tax, totaling 12.4%.

Medicare Tax

Medicare tax is 1.45% of all your wages with no income limit. This tax funds Medicare health insurance for seniors and some disabled individuals.

High earners may also be subject to an additional 0.9% Medicare tax on income above certain thresholds. Both employees and employers pay this tax, totaling 2.9%.

2026 Payroll Tax Rates & Limits

💰

Social Security

6.2%
Employee Rate
Up to $168,600
🏥

Medicare

1.45%
Employee Rate
No income limit
📊

Additional Medicare

0.9%
High Earners
Above $200,000

Employer vs Employee Responsibilities

Employee Responsibilities

  • Pay 6.2% Social Security tax on wages up to $168,600
  • Pay 1.45% Medicare tax on all wages
  • Pay additional 0.9% Medicare tax if income exceeds $200,000
  • Taxes are automatically withheld from paycheck

Employer Responsibilities

  • Match employee Social Security tax (6.2%)
  • Match employee Medicare tax (1.45%)
  • Pay federal and state unemployment taxes
  • File quarterly payroll tax returns