Medicare / Social Security Tax Calculators, Software, Tools, Guides, 2018 - 2019

Medicare Social Security
Historical Tax Rates

Historical FICA Tax Information

Medicare and Social Security taxes are based on your gross annual earnings for each employee. The base 6.2% rate is used to compute the amount due for employees and employers alike, both must pay.

The Additional Medicare Tax (introduced in 2013) is the additional amount due from all individuals regardless of their filing status, this is not required to be matched by the employer.

Self-employment taxes are based on the net annual income of each self-employed person.

Year Social Security Medicare Self-Employment
2019 6.2% on first $127,200 1.45% on all
Additional 0.9% over $200,000
15.3% on first $127,200
2.9% from $127,200 to $200,000
3.8% over $200,000
2018 6.2% on first $127,200 1.45% on all
Additional 0.9% over $200,000
15.3% on first $127,200
2.9% from $127,200 to $200,000
3.8% over $200,000
2017
6.2% on first $127,200 1.45% on all
Additional 0.9% over $200,000
15.3% on first $127,200
2.9% from $127,200 to $200,000
3.8% over $200,000
2015-2016
6.2% on first $118,500 1.45% on all
Additional 0.9% over $200,000
15.3% on first $118,500
2.9% from $118,500 to $200,000
3.8% over $200,000
2014
6.2% on first $117,000 1.45% on all
Additional 0.9% over $200,000
15.3% on first $117,000
2.9% from $117,000 to $200,000
3.8% over $200,000
2013
6.2% on first $113,700 1.45% on all
Additional 0.9% over $200,000
15.3% on first $113,700
2.9% from $113,700 to $200,000
3.8% over $200,000
2012
employees: 4.2%,
employers: 6.2%,
both on first $110,100
1.45% on all 13.3% on first $110,100
2.9% over $110,100
2011
employees: 4.2%,
employers: 6.2%,
both on first $106,800
1.45% on all 13.3% on first $106,800
2.9% over $106,800
2009-2010 6.2% on first $106,800 1.45% on all 15.3% on first $106,800
2.9% over $106,800
2008 6.2% on first $102,000 1.45% on all 15.3% on first $102,000
2.9% over $102,000
2007 6.2% on first $97,500 1.45% on all 15.3% on first $97,500
2.9% over $97,500
2006 6.2% on first $94,200 1.45% on all 15.3% on first $94,200
2.9% over $94,200
2005 6.2% on first $90,000 1.45% on all 15.3% on first $90,000
2.9% over $90,000
2004 6.2% on first $87,900 1.45% on all 15.3% on first $87,900
2.9% over $87,900
2003 6.2% on first $87,000 1.45% on all 15.3% on first $87,000
2.9% over $87,000
2002 6.2% on first $84,900 1.45% on all 15.3% on first $84,900
2.9% over $84,900
2001 6.2% on first $80,400 1.45% on all 15.3% on first $80,400
2.9% over $80,400
2000 6.2% on first $76,200 1.45% on all 15.3% on first $76,200
2.9% over $76,200
1999 6.2% on first $72,600 1.45% on all 15.3% on first $72,600
2.9% over $72,600
1998 6.2% on first $68,400 1.45% on all 15.3% on first $68,400
2.9% over $68,400
1997 6.2% on first $65,400 1.45% on all 15.3% on first $65,400
2.9% over $65,400
1996 6.2% on first $62,700 1.45% on all 15.3% on first $62,700
2.9% over $62,700
1995 6.2% on first $61,200 1.45% on all 15.3% on first $61,200
2.9% over $61,200
1994 6.2% on first $60,600 1.45% on all 15.3% on first $60,600
2.9% over $60,600
1993 6.2% on first $57,600 1.45% on first $135,000 15.3% on first $57,600
2.9% from $57,600 to $135,000
1992 6.2% on first $55,500 1.45% on first $130,200 15.3% on first $55,500
2.9% from $55,500 to $130,200
1991 6.2% on first $53,400 1.45% on first $125,000 15.3% on first $53,400
2.9% from $53,400 to $125,000

Prior to 1991, Social Security and Medicare contributions were combined in a single tax.

Year FICA Self-Employment
1990 7.65% on first $51,300 15.3% on first $51,300
1989 7.51% on first $48,000 13.02% on first $48,000
1988 7.51% on first $45,000 13.02% on first $45,000
1987 7.15% on first $43,800 12.3% on first $43,800
1986 7.15% on first $42,000 12.3% on first $42,000
1985 7.05% on first $39,600 11.8% on first $39,600
1984 6.7% on first $37,800 11.3% on first $37,800
1983 6.7% on first $35,700 9.35% on first $35,700
1982 6.7% on first $32,400 9.35% on first $32,400
1981 6.65% on first $29,700 9.3% on first $29,700
1980 6.13% on first $25,900 8.1% on first $25,900
1979 6.13% on first $22,900 8.1% on first $22,900
1978 6.05% on first $17,700 8.1% on first $17,700
1977 5.85% on first $16,500 7.9% on first $16,500
1976 5.85% on first $15,300 7.9% on first $15,300
1975 5.85% on first $14,100 7.9% on first $14,100
1974 5.85% on first $13,200 7.9% on first $13,200
1973 5.85% on first $10,800 8% on first $10,800
1972 5.2% on first $9,000 7.5% on first $9,000
1971 5.2% on first $7,800 7.5% on first $7,800
1969-1970 4.8% on first $7,800 6.9% on first $7,800
1968 4.4% on first $7,800 6.4% on first $7,800
1967 4.4% on first $6,600 6.4% on first $6,600
1966 4.2% on first $6,600 6.15% on first $6,600
1963-1965 3.625% on first $4,800 5.4% on first $4,800
1962 3.125% on first $4,800 4.7% on first $4,800
1960-1961 3% on first $4,800 4.5% on first $4,800
1959 2.5% on first $4,800 3.75% on first $4,800
1957-1958 2.25% on first $4,200 3.375% on first $4,200
1955-1956 2% on first $4,200 3% on first $4,200
1954 2% on first $3,600 3% on first $3,600
1951-1953 1.5% on first $3,600 2.25% on first $3,600

Prior to 1951, self-employed persons were not taxed for, nor received benefits from, the Social Security program.

Year FICA
1950 1.5% on first $3,000
1937-1949 1% on first $3,000

Sources: