WONE Global's guide to United States records these changes under people and visas. Each statement below has been checked against the source it links to.
Medicare tax is 1.45% each for employer and employee, with no wage base limit.
Federal (FICA). Rate unchanged from 2025.
Internal Revenue Service (IRS) · Publication 15 (2026), (Circular E), Employer's Tax Guide ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026
For 2026, social security tax is 6.2% each for employer and employee on wages up to a wage base limit of $184,500.
Federal (FICA). Wages above the wage base are not subject to social security tax.
Internal Revenue Service (IRS) · Publication 15 (2026), (Circular E), Employer's Tax Guide ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026
Employers should ask each new employee to complete the 2026 Form W-4 so the correct federal income tax is withheld.
Federal income tax withholding. States with income tax have their own withholding forms.
Internal Revenue Service (IRS) · Publication 15 (2026), (Circular E), Employer's Tax Guide ↗ Checked against an official source · Not yet professionally reviewed · checked 18 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in United States can advise on that.











