Here are the verified 2026 payroll tax rates employers and employees need: FICA totals 7.65% (6.2% Social Security on wages up to the $184,500 wage base, plus 1.45% Medicare with no cap), the additional 0.9% Medicare tax over $200,000, FUTA, and the 2026 federal income-tax brackets and standard deductions. All figures below are confirmed against IRS Revenue Procedure 2025-32 and the Social Security Administration. Use the quick estimator to apply them to any wage.
| Tax | Employee rate | 2026 wage base | Employer rate |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | $184,500 | 6.2% |
| Medicare (HI) | 1.45% | No cap | 1.45% |
| Additional Medicare | +0.9% | Over $200,000 | None |
| Combined FICA | 7.65% | 7.65% |
The maximum 2026 Social Security tax is $184,500 × 6.2% = $11,439 per worker. Medicare has no cap, and the additional 0.9% Medicare tax is employee-only on wages above $200,000 (single) / $250,000 (married).
| Taxable income (single) | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| $640,600+ | 37% |
Married-filing-jointly brackets are roughly double these widths, topping out at 37% above $768,700. The 2026 standard deduction is $16,100 (single) and $32,200 (married filing jointly), applied before the brackets.
The Federal Unemployment Tax Act (FUTA) rate is 6.0% on the first $7,000 of each employee’s wages, but employers in most states get a 5.4% credit for paying state unemployment tax on time, dropping the effective FUTA rate to 0.6% ($42 per employee per year). State Unemployment (SUTA) rates and wage bases vary widely by state and by the employer’s experience rating. See the FUTA/SUTA employer calculator for the full employer cost.
Bonuses, commissions, and other supplemental wages are withheld at a flat 22% federal rate under the percentage method, rising to 37% on supplemental pay above $1 million in a calendar year. FICA still applies on top. Estimate a specific bonus with the 2026 bonus tax calculator.
Self-employed workers pay both halves of FICA: 15.3% (12.4% Social Security up to $184,500 + 2.9% Medicare), figured on 92.35% of net profit, with half deductible. Run your own figures through the self-employment tax calculator.
The headline change is the Social Security wage base rising from $176,100 (2025) to $184,500 (2026), so high earners pay Social Security on $8,400 more of wages — about $521 more in tax. The brackets and standard deductions also rose roughly 2.7% for inflation. Medicare rates, the additional Medicare threshold ($200,000), and the 22% supplemental rate are unchanged.
FICA is 7.65% total for employees in 2026: 6.2% Social Security on wages up to the $184,500 wage base, plus 1.45% Medicare on all wages. Employers match the 7.65%. An additional 0.9% Medicare tax applies to employees above $200,000.
The 2026 Social Security (OASDI) wage base is $184,500, up from $176,100 in 2025. The maximum Social Security tax per worker is $11,439 (6.2% of $184,500). Medicare has no wage cap.
FUTA is 6.0% on the first $7,000 of each employee’s wages, but most employers receive a 5.4% credit for timely state unemployment payments, making the effective FUTA rate 0.6%, or about $42 per employee per year.
For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. It is subtracted from income before the federal tax brackets are applied.
Supplemental wages such as bonuses are withheld at a flat 22% federal rate under the percentage method, rising to 37% on amounts over $1 million in a year. FICA applies on top of the supplemental withholding.