Where do these numbers come from?
- SSA2026 Social Security wage base ($184,500)2026
- IRSPublication 15 (2026): FICA and FUTA rates2026
- EY Tax NewsState unemployment wage bases and new-employer rates for 2026updated 29 Jul 2026
- OECDTaxing Wages 2026, comparative indicatorspublished April 2026
Checked Oct 23, 2026. A $75,000 salary in California: Social Security 6.2% = $4,650 (SSA 2026 wage base $184,500), Medicare 1.45% = $1,087.50, FUTA 0.6% × $7,000 = $42 (IRS Publication 15), California UI 3.4% + 0.1% ETT on the first $7,000 = $245 (EY 2026 chart). Total $81,024.50, the figure this calculator shows. Automated tests repeat this and 20 more US checks.
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2026 federal employer tax rates
| Tax | Employer rate | Wage base (2026) | Max per employee |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | $184,500 | $11,439.00 |
| Medicare (HI) | 1.45% | No limit | No limit |
| FUTA (after full state credit) | 0.6% | $7,000 | $42.00 |
The extra 0.9% Additional Medicare Tax on wages over $200,000 is withheld from the employee only; employers do not match it. Employers in a state with an outstanding federal unemployment loan can face a FUTA credit reduction, which raises the effective FUTA rate; the Department of Labor publishes the list each November.
Employer tax by salary (Texas, 2.7% new-employer SUTA on $9,000)
| Salary | Social Security | Medicare | FUTA | SUTA | Total employer tax | Total cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,480.00 | $580.00 | $42.00 | $243.00 | $3,345.00 | $43,345 |
| $50,000 | $3,100.00 | $725.00 | $42.00 | $243.00 | $4,110.00 | $54,110 |
| $75,000 | $4,650.00 | $1,087.50 | $42.00 | $243.00 | $6,022.50 | $81,022 |
| $100,000 | $6,200.00 | $1,450.00 | $42.00 | $243.00 | $7,935.00 | $107,935 |
| $150,000 | $9,300.00 | $2,175.00 | $42.00 | $243.00 | $11,760.00 | $161,760 |
| $200,000 | $11,439.00 | $2,900.00 | $42.00 | $243.00 | $14,624.00 | $214,624 |
Example: a $75,000 employee in Texas costs $4,650.00 in Social Security, $1,087.50 in Medicare, $42.00 in FUTA and $243.00 in state unemployment tax, for a total of $81,022 before benefits. That is 8.0% on top of salary.
State unemployment tax varies most
| State | 2026 new-employer rate | Taxable wage base | Max per employee |
|---|---|---|---|
| California | 3.5% | $7,000 | $245.00 |
| Texas | 2.7% | $9,000 | $243.00 |
| New York | 4.1% | $17,600 | $721.60 |
| Florida | 2.7% | $7,000 | $189.00 |
| Pennsylvania | 3.822% | $10,000 | $382.20 |
Rates are assigned by each state and change with your claims history after the first few years. Our employer cost calculator lists all 50 states and DC with sources. A few states (such as New Jersey, California and New York) also have employee-paid or employer-paid disability and family leave programs not shown here.
Sources: SSA 2026 fact sheet (Social Security wage base $184,500); IRS Publication 15 (2026); US DOL, FUTA credit reductions. State unemployment rates are new-employer rates for 2026; your assigned rate may differ.
Related
- Employer cost calculator
- Cost of hiring an employee
- Cost of a $50,000 employee
- Contractor vs employee cost
Frequently asked questions
What payroll taxes does an employer pay in 2026?
Social Security 6.2% on wages up to $184,500, Medicare 1.45% on all wages, FUTA 0.6% on the first $7,000 (after the state credit), and state unemployment tax.
What is the 2026 Social Security wage base?
$184,500.
How much are employer payroll taxes on $75,000?
About $6,022 in Texas (8.0%), before benefits.
Do employers pay the Additional Medicare Tax?
No. The 0.9% Additional Medicare Tax is withheld from employees only.