Payroll tax rates for 2026 include the federal FICA rate of 7.65% on employees (6.2% Social Security plus 1.45% Medicare) and the same 7.65% matched by employers, with an additional 0.9% Medicare surtax on employee wages over $200,000. The Social Security wage base for 2026 is $184,500 (up from $176,100 in 2025). Federal unemployment tax (FUTA) is 6.0% on the first $7,000 of wages, typically reduced to 0.6% with state credits. State unemployment tax rates vary by state and employer experience.
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