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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What a payroll run calculates
- Gross pay for the period (salary ÷ pay periods, or hours × rate).
- Pre-tax deductions: traditional 401(k) contributions reduce income subject to federal income tax but not Social Security or Medicare; section 125 health premiums reduce both.
- Employee taxes: federal income tax withholding, Social Security 6.2% up to the 2026 wage base of $184,500, Medicare 1.45% plus 0.9% on wages over $200,000, and any state or local income tax.
- Net pay = gross − deductions − taxes.
- Employer taxes: a matching 6.2% Social Security and 1.45% Medicare, FUTA (0.6% on the first $7,000 for most employers) and state unemployment tax.
Example paychecks (single, biweekly, Texas, no pre-tax deductions)
| Annual salary | Gross per check | Federal income tax | Social Security | Medicare | Net per check | Employer taxes / year |
|---|---|---|---|---|---|---|
| $40,000 | $1,538.46 | $100.77 | $95.38 | $22.31 | $1,320.00 | $3,345 |
| $60,000 | $2,307.69 | $193.08 | $143.08 | $33.46 | $1,938.08 | $4,875 |
| $80,000 | $3,076.92 | $337.31 | $190.77 | $44.62 | $2,504.23 | $6,405 |
| $100,000 | $3,846.15 | $506.54 | $238.46 | $55.77 | $3,045.38 | $7,935 |
| $150,000 | $5,769.23 | $951.31 | $357.69 | $83.65 | $4,376.58 | $11,760 |
Texas has no state income tax, so these are the full deductions for a single filer with no pre-tax benefits. In a state with income tax, enter your expected rate in the calculator; state withholding rules differ, so treat it as an estimate.
How we estimate federal income tax
The calculator annualizes your pay, subtracts pre-tax deductions and the 2026 standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) and applies the 2026 brackets. That approximates the result of the percentage method in IRS Publication 15-T for a Form W-4 with no extra entries. Your actual withholding will differ if the employee claims dependents, other income or extra withholding, checks the two-jobs box, or if pay varies between periods.
Employer deposit and filing basics
Employers deposit withheld income tax plus both halves of Social Security and Medicare on a monthly or semiweekly schedule, report them quarterly on Form 941, and report FUTA annually on Form 940. State unemployment tax is usually reported quarterly. See employer payroll taxes 2026 for rates and wage bases.
Sources: IRS Rev. Proc. 2025-32 (2026 brackets and standard deduction); IRS Publication 15 (Circular E); IRS Publication 15-T; SSA contribution and benefit base. Federal income tax shown is an annualized estimate, not your employer’s exact withholding.
Related
- Paycheck calculator
- Employer payroll taxes 2026
- Cost of hiring an employee
- What is FUTA tax?
- What is SUTA tax?
Frequently asked questions
How do I calculate payroll taxes?
Multiply taxable wages by each rate: employee and employer each pay 6.2% Social Security (up to $184,500 in 2026) and 1.45% Medicare; the employee also has federal (and often state) income tax withheld; the employer adds FUTA and state unemployment tax.
What percentage of a paycheck goes to taxes?
It depends on pay and filing status. In our example a single Texas filer on $65,000 loses about 16% to federal income tax, Social Security and Medicare.
Do 401(k) contributions reduce Social Security tax?
No. Traditional 401(k) deferrals reduce federal income tax withholding but are still subject to Social Security and Medicare. Section 125 health premiums reduce both.
Is this the same as my employer’s withholding?
Close for a simple W-4, but not exact. Employers use the IRS Publication 15-T tables and your W-4 entries; this calculator uses annual 2026 brackets.