Free tool · United States · 2026
Paycheck calculator for employers
Gross to net for one paycheck: federal income tax, Social Security and Medicare, and what the paycheck really costs you. Runs in your browser; nothing is saved.
This paycheck
For the Social Security cap and Additional Medicare
From your state's tables; not calculated here
Result
Gross pay
$2,500.00
Federal income tax
IRS Pub 15-T (2026), percentage method
− $216.15
Social Security (6.2%)
Stops at $184,500 of wages in 2026
− $155.00
Medicare (1.45%)
− $36.25
Take-home pay
$2,092.60
What it costs the employer
Employer Social Security and Medicare
$191.25
Federal unemployment (FUTA, 0.6%)
Assumes the full 5.4% state credit; first $7,000 only
$15.00
Total cost of this paycheck
$2,706.25
State unemployment (SUTA), local taxes, benefits and pre-tax deductions are not included. An estimate, not tax advice.
How the numbers are worked out
Federal income tax
The paycheck is annualised (multiplied by the number of pay periods), adjusted by the W-4 figures in Step 4a and 4b, run through the 2026 percentage-method table for the filing status, reduced by the Step 3 credit, and divided back to one pay period. Step 4c extra withholding is then added. If the employee checked the Step 2 box, the higher-withholding table is used.
Social Security and Medicare (FICA)
- Social Security: 6.2% from the employee and 6.2% from the employer, on wages up to $184,500 for 2026.
- Medicare: 1.45% from each, with no wage cap.
- Additional Medicare: 0.9% withheld from the employee only, on wages above $200,000 in the year.
Federal unemployment (FUTA)
6.0% on the first $7,000 of each employee's wages, reduced to 0.6% by the credit for state unemployment tax paid on time. Employers in a credit-reduction state pay more; the calculator assumes the full credit.
What is not included
State and local income tax, state unemployment (SUTA), pre-tax deductions such as 401(k) and health premiums, and benefits. The result is an estimate for planning; it is not tax advice.
Questions
Which tax tables does this use?
The 2026 IRS Publication 15-T percentage-method tables for automated payroll systems, for Forms W-4 from 2020 onward. It is the same code AcboBooks uses to run payroll.
Why is state income tax not calculated?
Every state has its own tables and rules, and several have none. Enter the amount from your state's withholding tables to see the full take-home figure.
When does Social Security stop?
Once an employee's wages for the year reach $184,500 in 2026, no more Social Security is withheld or paid by the employer for that year. Enter the wages already paid this year and the calculator applies the cap.
What is Additional Medicare tax?
Employers withhold an extra 0.9% on wages paid to an employee above $200,000 in a calendar year. There is no employer match for it.
Is my data stored anywhere?
No. The calculator runs in your browser; nothing you type is sent to us or anyone else.
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