Supersede Federal Insurance Contributions Act (FICA)

Reference Number: NFC-25-1764017841
Published: November 26, 2025
Effective: Pay Period 26, 2025

Summary

This Federal Insurance Contributions Act (FICA) bulletin supersedes the bulletin dated November 21, 2025, to update the maximum annual earnings for the Social Security portion to $184,500 and the maximum Social Security tax paid by the employee to $11,439.00. All other information remains the same.

The FICA maximum amount paid by employees applies to all payments received on or after January 1, 2026, and is described below.

FICA Employee

The current Federal Social Security (Old-Age, Survivors, and Disability Insurance) and Medicare amounts are calculated by multiplying the current FICA-taxable wages by the appropriate FICA rate.

The FICA rate remains 7.65 percent. Of the 7.65 percent, the 6.2 percent Social Security portion has a maximum annual earnings of $184,500 with a maximum Social Security tax paid by the employee of $11,439.00. The FICA Medicare rate remains 1.45 percent on wages up to $200,000. The FICA Medicare rate remains 2.35 percent for the portion of wages over $200,000.

Medicare-Only Employee

The Medicare rate remains 1.45 percent plus an additional 0.9 percent on wages over $200,000. There is no taxable wage limit. The Medicare rate of 0.9 percent is the additional tax on the portion of wages over $200,000.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.