FICA Tax 2025 — Social Security and Medicare Rates
2025 IRS data — updated for current tax year
2025 FICA Tax Rates
FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare. Both employer and employee each pay half — 7.65% each, for a combined 15.3%.
| Tax | Employee Rate | Employer Rate | 2025 Wage Base |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $176,100 |
| Medicare | 1.45% | 1.45% | No limit |
| Additional Medicare | 0.9% | None | Over $200k (single) |
Additional Medicare Tax
Single filers earning over $200,000 and married filers over $250,000 pay an extra 0.9% on wages above those thresholds. Employers don't match this — the full 0.9% is the employee's responsibility.
Frequently Asked Questions
What is the FICA wage base for 2025?
The Social Security wage base is $176,100 for 2025 — meaning no Social Security tax on wages above that amount. Medicare has no wage base cap.
Do self-employed people pay FICA?
Yes, through the self-employment tax at the combined 15.3% rate (both halves). They pay this on 92.35% of net earnings, and can deduct half as a business expense.