U.S. Federal Insurance Contribution Act (FICA) Tax Rates

Wage Base

Limit

Tax Rate 

Maximum Annual 

Contribution 

Employee

Employer

Employee

Employer

2011

Up to $106,800
Over 106,800

5.65
1.45

7.65
1.45

$6,034

N/A

$8,170

N/A

2012

Up to $110,100
Over 110,100

5.65
1.45

7.65
1.45

$6,221

N/A

$8,170

N/A

2013

Up to 113,700
113,701 – 200,000
Over 200,000

1

7.65
1.45
2.35

7.65
1.45
2.35

$8,698

9,949

N/A

$8,698

9,949

N/A

 Net

Earnings

Limit

Self-employed

Tax Rate

Maximum

Annual

Contribution

2011

Up to $106,800
Over 106,800

13.3

2.9

$14,204 

N/A

2012

Up to $110,100
Over 110,100

13.3

2.9

$14,643 

N/A

2013

Up to 113,700
113,701 – 200,000
Over 200,000

1

15.3

2.9

3.8

$17,396

19,899

N/A

/  141

Social Security and Medicare Taxes

Self-employment Tax

Notes

(1) The threshold for the higher rate for the Medicare portion of the FICA tax is $200,000 of 

wages or self-employment income for a single filer, $250,000 for married taxpayers filing a 

joint return and $125,000 for married taxpayers filing separately.

Current as of June 30, 2013

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