FICA = 6.2% Social Security (up to the wage base) + 1.45% Medicare on all wages.
7.65% total for employees: 6.2% Social Security + 1.45% Medicare. Employers match it.
In 2026, Social Security tax applies to the first $184,500 of wages.
Yes — an additional 0.9% on wages over $200,000 (single).