How this number is made
An employer matches Social Security at 6.2% up to the wage base and Medicare at 1.45% with no wage cap. The extra 0.9% Medicare tax is the employee’s, not the employer’s. This uses the 2026 Social Security wage base of $184,500.
- Use FICA wages, which are not always the same as income-tax wages.
- The employee’s own FICA is the FICA page. This is the match the business pays on top.
Formula
Employer tax = 6.2% of wages up to the wage base + 1.45% of all wages.
Worked example
With the figures already in the form, employer fica is $5,508.00.
Questions
Do I owe the 0.9% additional Medicare tax?
The employer does not. The employee pays that over the threshold. It is not in this result.
What about FUTA and state unemployment?
Not included. Those are separate employer taxes with their own wage bases.