US pay guide
What are FICA, Social Security and Medicare?
FICA is the payroll-tax label commonly shown on US payslips. It covers Social Security and Medicare deductions.
In short
Most employees contribute to both Social Security and Medicare through payroll deductions. Employers generally contribute matching amounts.
Social Security
Employee Social Security tax is generally 6.2% of covered wages up to the annual wage base. The wage base changes periodically.
Medicare
Employee Medicare tax is generally 1.45% of covered wages, with an additional Medicare withholding rate applying above the relevant threshold.
Why this matters for take-home pay
FICA is separate from federal income tax, so both appear in a take-home estimate. State, local, benefit and retirement deductions may reduce the final payslip further.
Use the US take-home calculator for an estimate. See the IRS FICA guidance for current rules.