Employer FICA Tax Calculator

Calculator Inputs

Tax year

Defaults update rates and SS wage base.

Pay cycle

For labeling/reporting (no math impact).

SS wage base (override)

Leave as default unless using a different year/rule.

Employer SS rate (%)

Default is 6.2% for most employers.

Employer Medicare rate (%)

Default is 1.45% for most employers.

Employees

Enter current period wages and YTD Social Security wages. Medicare wages can differ if you need adjustments.

Employee name	Period wages *	YTD SS wages *	Medicare wages (this period)	Remove

Example Data Table

Employee	Period Wages	YTD SS Wages	SS Wage Base	Employer SS (6.2%)	Employer Medicare (1.45%)	Employer FICA Total
Example: Omar	$5,000.00	$182,000.00	$184,500	$155.00	$72.50	$227.50

Example shows SS tax capped when YTD wages approach the wage base.

Formula Used

SS_taxable = min(period_wages, max(0, SS_wage_base − YTD_SS_wages))
Employer_SS_tax = SS_taxable × SS_rate
Employer_Medicare_tax = Medicare_wages × Medicare_rate
Employer_FICA_total = Employer_SS_tax + Employer_Medicare_tax

This tool reports the employer share only. Employee withholding may differ due to elections and adjustments. Additional Medicare Tax is employee-paid.

How to Use This Calculator

Select the tax year and keep the default rates unless needed.
Enter each employee’s period wages and YTD Social Security wages.
Optional: enter Medicare wages if different from period wages.
Press Calculate Employer FICA to see totals above the form.
Use the CSV/PDF buttons to export your latest results.

FAQs

1) What does employer FICA include?

Employer FICA includes the employer portion of Social Security (OASDI) and Medicare (HI) taxes. It does not include FUTA, SUTA, or income tax withholding.

2) Why do I need YTD Social Security wages?

Social Security applies only up to the annual wage base. YTD Social Security wages help calculate how much of the current pay period remains taxable before the cap is reached.

3) Is there a wage cap for Medicare?

No. Medicare tax generally applies to all Medicare wages without an annual wage base limit, so the employer Medicare calculation uses the full Medicare wages you enter.

4) Does the employer pay Additional Medicare Tax?

No. The extra 0.9% Additional Medicare Tax is paid by employees. Employers must withhold it once an employee’s wages exceed $200,000 in the year.

5) What if a bonus pushes wages over the Social Security cap?

Enter the pre-bonus YTD Social Security wages and the bonus as period wages. The calculator caps Social Security taxable wages so only the remaining amount under the wage base is taxed.

6) Can I calculate for multiple employees at once?

Yes. Use “Add employee row” to enter multiple employees, then submit once. The results table and exports include each employee row plus a grand total.

7) Are these rates always the same for every employer?

Most employers use the standard 6.2% Social Security and 1.45% Medicare rates. Some situations can vary, so the calculator lets you override rates and wage base for special cases.