The maximum earnings subject to FICA withholding is $176,100 for 2025. All covered wages will be subject to Medicare tax at 1.45%. There is an additional .9% surtax on wages over a threshold amount (MFJ $250,000; MFS $125,000; Single/HOH/QW $200,000).
For 2026, the maximum earning subject to FICA is $184,500.