# What is FICA on a paycheck? (2026)

FICA is the Federal Insurance Contributions Act line, not federal income tax. On a 2026 W-2 it is usually two pieces: Social Security (OASDI) at 6.2% of FICA wages up to the SSA $184,500 wage base, and Medicare at 1.45% of all FICA wages. Additional Medicare is 0.9% above a filing-status threshold. This page shows those lines on an $80,000 California sample.

Stubs label the pieces as FICA, SS, OASDI, Med, or EE. They are still employee Social Security and Medicare. Traditional 401(k) deferrals usually stay in the FICA base. Section 125 health premiums (and the HSA/FSA-style health line on this site) generally come out of FICA wages. That is why the HSA and FSA pages move take-home differently from a 401(k).

On $80,000 with no health line, employee Social Security is $4,960 ($80,000 × 0.062) and Medicare is $1,160 ($80,000 × 0.0145). Additional Medicare does not apply. The employer pays a matching Social Security and Medicare amount that does not appear as a cut from your net.

Federal income tax is a separate bracket calculation after the standard deduction. Do not add FICA into the “federal” line. Reviewed October 2, 2026.

## Sample estimates

### $80k CA single (FICA lines in the engine)

- Gross: $80,000.00
- Federal income tax: $8,770.00
- Social Security: $4,960.00
- Medicare: $1,160.00
- State income tax: $3,210.42
- Net / take-home: $60,859.58 (effective tax 23.9%)
- Per paycheck net: $60,859.58 (1 periods)

Label: engine estimates, not pay stubs.

## FAQ

### What does FICA stand for on a paycheck?

Federal Insurance Contributions Act. On a stub it is employee Social Security and Medicare, sometimes split into SS and Med.

### Is FICA the same as federal income tax?

No. Federal income tax uses IRS brackets and the standard deduction. FICA is 6.2% Social Security (capped) plus 1.45% Medicare.

### What is FICA EE?

Employee share. There is also an employer share, which is not subtracted from take-home on this calculator.

## Related

- [Additional Medicare tax paycheck](https://takehomecash.com/additional-medicare-tax-paycheck/index.md)
- [Net vs gross pay](https://takehomecash.com/net-vs-gross-pay/index.md)
- [Paycheck deductions explained](https://takehomecash.com/paycheck-deductions-explained/index.md)