2027 FICA Tax Rates — Unchanged by Statute
| Tax Component | Employee Rate | Employer Rate | Self-Employed Rate |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Total FICA | 7.65% | 7.65% | 15.3% |
Social Security Wage Base (Projected)
| Detail | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Wage Base Limit | ~$181,500 | $176,100 |
| Max Employee SS Tax | ~$11,253 | $10,918.20 |
| Max Employer SS Tax | ~$11,253 | $10,918.20 |
| Max Combined SS Tax | ~$22,506 | $21,836.40 |
Additional Medicare Tax Thresholds — Unchanged
The Additional Medicare Tax thresholds are set by statute and are not indexed for inflation. They remain the same for 2027:
| Filing Status | Threshold | Additional Rate |
|---|---|---|
| Single / HoH / QW | $200,000 | 0.9% |
| Married Filing Jointly | $250,000 | 0.9% |
| Married Filing Separately | $125,000 | 0.9% |
See Confirmed 2026 Limits: For official IRS/SSA-published figures, see our 2026 FICA Tax Rates page.
How FICA Withholding Will Work in 2027
Employer-employee split on every paycheck: FICA splits the 12.4% Social Security tax and 2.9% Medicare tax in half between worker and employer. Each W-2 paycheck shows the 6.2% + 1.45% employee side, while the employer remits a matching 7.65% directly to the IRS. There is no FICA wage cap on the Medicare 1.45% — every dollar of W-2 wages is subject to it, even past the SS wage base projected near $181,500.
Additional Medicare Tax of 0.9% above $200k single / $250k MFJ: The Additional Medicare Tax (IRC §3101(b)(2)) applies on the employee side only — employers do not match it. Withholding begins automatically once an employee's year-to-date wages with a single employer cross $200,000, regardless of filing status. Joint filers near the $250,000 MFJ threshold or single filers with multiple jobs may need to true up the difference on Form 8959 when they file their return.
SECA for the self-employed: Self-employed workers pay both halves under the Self-Employment Contributions Act — 12.4% Social Security up to the wage base plus 2.9% Medicare on all net SE earnings, for a 15.3% combined rate on the first ~$181,500 of profit. The deductible half (the "employer" portion) is an above-the-line deduction taken on Schedule 1, lowering AGI; Additional Medicare Tax on SE earnings still applies above the same $200k/$250k thresholds.