Form 941 Quarterly Payroll Tax Calculator 2026 — Employer FICA
Calculate Form 941 quarterly payroll taxes: Social Security 12.4% on $176,100 wage base, Medicare 2.9%, Additional Medicare 0.9%, withholding taxes, deposit schedule, and multi-employee ledger.
Form 941 Line-by-Line Summary
| Line 1 — Number of Employees | 5 |
| Line 2 — Total Wages Subject to FIT Withholding | $150,000 |
| Line 3 — Federal Income Tax Withheld | $28,000 |
| Line 5a — SS Taxable Wages (current quarter) | $150,000 |
| Line 5a — SS Tax (employee + employer, 12.4%) | $18,600 |
| Line 5c — Medicare Taxable Wages | $150,000 |
| Line 5c — Medicare Tax (2.9%) | $4,350 |
| Line 5d — Additional Medicare (wages > $200K) | $0 |
| Line 6 — Total Taxes (FIT + FICA) | $50,950 |
| Line 12 — Total Taxes After Adjustments | $50,950 |
| Employer Share SS (6.2%) | $9,300 |
| Employer Share Medicare (1.45%) | $2,175 |
| Employee Share SS (6.2%) | $9,300 |
| Employee Share Medicare (1.45%) | $2,175 |
How to Use the Form 941 Calculator
Enter the total wages paid this quarter, prior year-to-date SS wages (to check wage base), federal income tax withheld, and number of employees. The calculator computes all FICA taxes and the total quarterly deposit amount.
2026 FICA Rates
Social Security: 12.4% combined (6.2% employer + 6.2% employee) on first $176,100 per employee per year. Medicare: 2.9% combined (1.45% each) on all wages. Additional Medicare: 0.9% employee-only on wages over $200,000 — employer withholds but pays no employer share.
Deposit Due Dates
Q1 (Jan-Mar): April 30. Q2 (Apr-Jun): July 31. Q3 (Jul-Sep): October 31. Q4 (Oct-Dec): January 31, 2027.
Multi-Employee Ledger + 4-Quarter Rollup + Deposit Schedule
Track employees, quarterly FICA breakdown, deposit schedule, and annual 940/941 summary
Track FICA per employee to handle the SS wage base cap individually per person.
| Employee | Q Wages | SS Taxable | SS Tax (12.4%) | Med Tax (2.9%) | Add. Med | Fed W/H | Total Deposit |
|---|
No employees added. Add employees above to track per-person FICA.
Enter wages for all four quarters to see annual Form 941 / Form 940 totals.
| Quarter | Wages | SS Tax | Med Tax | Fed W/H | Total Deposit | Due Date |
|---|
Estimated deposit schedule based on your deposit type and quarterly liability.
| Pay Period | Tax Liability | Deposit Due | Deposit Type |
|---|