Social Security and Medicare taxes are based on gross earnings of each employee each year. Self-employment taxes are based on net income of the self-employed person each year. The floor of the rate used to compute the amount due for the Additional Medicare Tax (introduced in 2013) actually depends on an individual's filing status for the federal income tax, but the same floor (listed below) is used for withholding from all individuals regardless of their filing status.
| Year | Social Security | Medicare | Self-Employment |
|---|---|---|---|
| 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: