What Is FICA on My Paystub? The 2026 Breakdown

FICA in One Sentence

FICA is a federal payroll tax that funds Social Security and Medicare. Your employer withholds 7.65% of your gross wages — 6.2% for Social Security (OASDI) and 1.45% for Medicare — and matches it dollar-for-dollar from their own pocket.

You may see FICA on your stub as a single line, or split into two: SS Tax / OASDI and Medicare / MED / FICA-HI. Both formats are correct.

The 2026 FICA Numbers You Need

If you make under $176,100 and under $200,000, your FICA line should be exactly 7.65% of your taxable wages for the period. Anything else points to a pre-tax deduction or a calculation error.

Quick Self-Check

Take your most recent biweekly stub:

• Gross pay: $2,500
• Pre-tax Section 125 (health insurance): $150
• FICA wages: $2,500 − $150 = $2,350
• FICA withheld: $2,350 × 0.0765 = $179.78

If your stub matches that, the math is right.

Why FICA Wages Are Not the Same as Gross Pay

Three deductions reduce the amount FICA is calculated on:

• Section 125 cafeteria plan premiums (health, dental, vision insurance)
• HSA contributions made through payroll
• Dependent care FSA contributions

Three deductions do not reduce FICA wages:

• Traditional 401(k) — pre-tax for income tax, but FICA still hits it
• 403(b) and 457 plans — same as 401(k)
• Roth 401(k) — taxable for everything

This is why a $5,000 401(k) contribution lowers your income tax but does not save you a dime in FICA.

Additional Medicare Tax (the Sneaky 0.9%)

If your wages from a single employer cross $200,000, that employer begins withholding an extra 0.9% Medicare tax on every dollar above the threshold. This rule was added by the Affordable Care Act.

Your employer does not match the 0.9%. The threshold is per-employer, not per-taxpayer, so if you and your spouse together cross $250,000 you may owe more at filing — Form 8959 reconciles it.

Who Does Not Pay FICA

A handful of workers are exempt. The most common categories:

• Students working for the same school they are enrolled in (FICA-exempt student worker rule)
• Certain state and local government employees covered by a separate retirement system
• Members of recognized religious sects with an approved Form 4029
• Nonresident aliens on F-1, J-1, M-1, and Q-1 visas (subject to conditions)
• Self-employed workers — they pay SECA instead (see our OASDI guide for SECA math)

Common FICA Problems Employees Spot on Their Stubs

1. FICA line is exactly 6.2% instead of 7.65%. The stub is only showing Social Security and is missing Medicare. Ask payroll to itemize.
2. FICA was withheld on a 401(k) contribution. Correct — 401(k) does not reduce FICA wages, only federal income tax wages.
3. FICA stopped mid-year. You crossed the $176,100 Social Security cap. Medicare keeps going.
4. No FICA at all. You are either FICA-exempt (rare) or on a non-W-2 contract — in which case you will owe SECA at tax time.

Where FICA Shows Up on Different Stub Formats

If your paystub merges them into a single FICA line, it is still IRS-acceptable, but most lenders prefer the itemized version for proof of income.

Bottom Line

FICA is the most consistent tax on any US paystub: 7.65% of wages (minus Section 125 items) until you cross $176,100. If your stub does not show it, the stub is incomplete and may be rejected by a lender, landlord, or tax preparer.

Need a stub with FICA calculated to the cent for 2026? Generate one with PayStub LLC — federal, FICA, and all 50 state taxes built in.