- Social Security: 6.2% from you + 6.2% from your employer, on wages up to the 2026 wage base of $184,500. Above it, no more Social Security tax for the year.
- Medicare: 1.45% each, no cap.
- Additional Medicare Tax: 0.9% (employee only) on wages above $200,000 single / $250,000 married filing jointly.
- Self-employed: pay both halves (15.3%) as self-employment tax — see FreelancerCalc’s SE tax calculator.
If you had two jobs and together exceeded the wage base, you can claim excess Social Security withholding as a credit on your return.