Payroll Tax

Employer and employee payroll tax obligations including FICA and self-employment taxes.

Payroll taxes fund Social Security and Medicare through FICA (Federal Insurance Contributions Act). Employees pay 6.2% for Social Security and 1.45% for Medicare, while employers match these contributions. Self-employed individuals pay both the employee and employer portions through SECA.

Calculators

Payroll Tax Calculator

Calculate employer and employee payroll tax contributions including FICA and SE tax.

FICA Tax Calculator

Calculate Social Security and Medicare taxes on your wages.

Self-Employment Tax Calculator

Estimate SE tax for freelancers and independent contractors.

Guides

Complete FICA Tax Guide

Understanding Social Security and Medicare taxes, wage base limits, and additional Medicare tax.

Self-Employment Tax Guide

How SE tax works, deductible portion, and quarterly estimated payments.

Frequently Asked Questions

What is the FICA tax rate for employees?

7.65% total (6.2% Social Security + 1.45% Medicare). The employer matches the same amount.

When does the Social Security wage base cap apply?

In 2025, the Social Security wage base cap is $176,100. Earnings above this are not subject to Social Security tax.

Related Categories

Income Tax

Federal and state income tax obligations for individuals and businesses in the United States.

Corporate Tax

Federal corporate income tax and business entity taxes.

Capital Gains Tax

Tax on profits from the sale of investments and property.

Estate & Inheritance Tax

Federal estate tax and state inheritance taxes.