Paycheck calculator 2026
Take-home pay, every tax withheld, and what the employee costs the employer. All 50 states and DC, with 2026 federal and state withholding.
Enter pay details
Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
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The questions clients actually ask
- "What do I need to pay so they get $2,000?" Type the take-home amount and the calculator solves for gross, regular pay or a bonus check.
- "What will this hire really cost?" Employer cost includes the FICA match, FUTA, state unemployment at the state's wage base and any employer-paid state programs.
- "Why is my paycheck smaller than I expected?" The full 2020+ W-4 is here: Step 2 checkbox, dependents, other income, deductions and extra withholding.
- "Why did my December check go up?" The year view runs every pay period, so Social Security stops at $184,500 and FUTA and SUI stop at their caps where they really do.
- Send it as is. Copy a plain-text summary for an email, or a link that opens the exact same calculation.
How a US paycheck is calculated in 2026
1. Start from gross pay
Gross pay is salary divided by the number of pay periods, or hours times the hourly rate. Non-exempt employees get at least 1.5 times their regular rate for hours over 40 in a workweek. Bonuses and commissions are supplemental wages and can be withheld on separately.
2. Take out pre-tax deductions
- Traditional 401(k), 403(b), 457(b): lower federal income tax wages, not Social Security or Medicare. 2026 limit $24,500, plus $8,000 catch-up at 50 and $11,250 at ages 60 to 63.
- Section 125 cafeteria plan (health, dental and vision premiums, health FSA up to $3,400, HSA up to $4,400 self-only or $8,750 family): lower federal income tax and FICA wages.
- Roth 401(k) and other after-tax deductions come out after tax and don't change any tax.
3. Withhold federal income tax
Employers follow the percentage method in IRS Publication 15-T. The W-4 filing status picks the table, the Step 2 checkbox picks the higher schedule for two-earner households, Step 3 subtracts credits, and Step 4 adds other income, subtracts deductions and adds extra withholding.
4. Withhold Social Security and Medicare (FICA)
6.2% Social Security up to $184,500 of wages and 1.45% Medicare on everything. Once wages pass $200,000 in the year, the employer withholds another 0.9% Additional Medicare Tax, whatever the employee's filing status. The employer pays a matching 7.65%, but not the 0.9%.
5. State and local taxes
9 states don't tax wages. The rest have their own withholding certificate and formula, and several add employee-paid programs: disability insurance in California, New York, New Jersey, Rhode Island and Hawaii, paid family leave in a growing list of states, and local income taxes in places like New York City, Philadelphia, Ohio cities and Maryland counties. Pick the state above to see its fields.
6. What's left is take-home pay
| $75,000 salary, single | Federal tax | FICA | State and local | Take-home | Employer cost |
|---|---|---|---|---|---|
| Texas | $7,670 | $5,738 | $0 | $61,592 | $81,023 |
| Florida | $7,670 | $5,738 | $0 | $61,592 | $80,969 |
| California | $7,670 | $5,738 | $4,028 | $57,564 | $81,025 |
| New York | $7,670 | $5,738 | $3,841 | $57,752 | $81,501 |
| Illinois | $7,670 | $5,738 | $3,568 | $58,025 | $81,257 |
| Pennsylvania | $7,670 | $5,738 | $3,105 | $58,488 | $81,162 |
| Georgia | $7,670 | $5,738 | $2,994 | $58,598 | $81,036 |
| Washington | $7,670 | $5,738 | $1,040 | $60,552 | $81,927 |
Per year, paid every two weeks, 2026 W-4 with no adjustments, default state certificate, no 401(k) or benefits, new-employer unemployment rate. Calculated by the same engine as the calculator above.
2026 federal payroll numbers
| Item | 2026 | Who pays |
|---|---|---|
| Social Security | 6.2% up to $184,500 | Employee and employer |
| Medicare | 1.45%, no cap | Employee and employer |
| Additional Medicare | 0.9% over $200,000 | Employee |
| FUTA | 6.0% less 5.4% credit = 0.6% on the first $7,000 | Employer |
| Supplemental (bonus) rate | 22%, 37% above $1M | Employee |
| Standard deduction | $16,100 single · $32,200 joint · $24,150 head of household | — |
| W-4 Step 3 child credit | $2,200 per child under 17, $500 per other dependent | — |
| 401(k) employee limit | $24,500 (+$8,000 at 50+, +$11,250 at 60–63) | Employee |
| HSA limit | $4,400 self-only · $8,750 family | Employee and employer combined |
| Health FSA limit | $3,400 | Employee |
Sources: IRS Publication 15-T (2026), Federal Income Tax Withholding Methods · IRS Publication 15 (2026), Employer's Tax Guide · IRS: 401(k) limit increases to $24,500 for 2026
The withholding formula
Federal income tax per paycheck (Pub 15-T, Worksheet 1A)
Adjusted annual wage = taxable pay × periods + W-4 4(a) − W-4 4(b) − $8,600 ($12,900 married jointly, $0 if Step 2 is checked) Withholding = annual table tax ÷ periods − W-4 Step 3 ÷ periods + W-4 4(c)FICA
Social Security = 6.2% × FICA wages, until $184,500 for the year Medicare = 1.45% × FICA wages + 0.9% × wages over $200,000Employer cost
Employer cost = gross pay + 7.65% FICA match + FUTA + SUI + state employer programsPaycheck calculators for every state
Each state page opens the calculator set to that state, with its withholding rules, unemployment wage base, minimum wage, pay-frequency and final-paycheck rules.
- Alabama
- Alaskano income tax
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Floridano income tax
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevadano income tax
- New Hampshireno income tax
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakotano income tax
- Tennesseeno income tax
- Texasno income tax
- Utah
- Vermont
- Virginia
- Washingtonno income tax
- West Virginia
- Wisconsin
- Wyomingno income tax
Paycheck questions, answered
How is federal income tax withholding calculated in 2026?
Payroll uses the percentage method in IRS Publication 15-T (2026). Annualize the taxable wages, add W-4 Step 4(a) other income, subtract Step 4(b) deductions and a fixed $8,600 ($12,900 if married filing jointly; $0 if the Step 2 box is checked), look up the tax in the annual table, divide by the number of pay periods, subtract Step 3 credits per period and add Step 4(c). This calculator follows those lines exactly.
What is the Social Security wage base for 2026?
$184,500. Employee and employer each pay 6.2% up to that amount, then Social Security stops for the rest of the year. Medicare has no cap: 1.45% each, plus a 0.9% Additional Medicare Tax withheld from the employee on wages above $200,000. Enter year-to-date wages under More settings to see a paycheck that crosses either line.
How much does an employee cost the employer on top of salary?
At minimum the employer matches Social Security and Medicare (7.65%), pays federal unemployment (FUTA, 0.6% on the first $7,000) and state unemployment (SUI) on the state's wage base. Some states add employer shares of paid leave or disability programs. For a $75,000 salary in Texas that comes to $6,023 a year before benefits, or $81,023 in total.
How are bonuses taxed?
When a bonus is paid on its own check, federal withholding is a flat 22% regardless of the W-4 (37% on the part of a year's bonuses above $1 million). Social Security, Medicare and state taxes still apply. Some states have their own flat bonus rate, others require the bonus to be added to regular pay. Pick Bonus check in the calculator to see it.
How do I gross up a net payment?
Type the amount the employee should receive into Take-home. The calculator solves for the gross pay that leaves exactly that amount after every tax and deduction, and shows the employer's total cost next to it. Choose Bonus check first if the payment goes out as a separate supplemental check.
Does a 401(k) lower Social Security and Medicare?
No. A traditional 401(k) lowers federal income tax wages (and state wages in most states) but Social Security and Medicare are still due on it. Section 125 deductions such as health premiums, FSA and HSA payroll contributions lower both. Pennsylvania is the main exception on the state side: 401(k) deferrals stay taxable there. The 2026 401(k) limit is $24,500.
What changed on the 2026 Form W-4?
The child credit in Step 3 is now $2,200 per child under 17 (up from $2,000), and the Step 4(b) worksheet has lines for the new deductions for tips, overtime, car loan interest and seniors. The withholding math itself is unchanged: employers still use the annual percentage tables with the same $8,600 and $12,900 adjustments.
Is overtime tax-free in 2026?
Not on the paycheck. The deduction for qualified overtime pay is claimed on the employee's tax return, up to $12,500 ($25,000 married filing jointly). Payroll still withholds as usual unless the employee lowers withholding by entering the expected deduction in W-4 Step 4(b). Social Security and Medicare are always due on overtime.
Which states have no income tax on wages?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Employers there still pay state unemployment, and Washington employees pay into paid family leave and the WA Cares long-term care fund.
How accurate is this paycheck calculator?
Federal withholding follows IRS Publication 15-T (2026) line by line, and every state uses its revenue department's 2026 withholding formula. Each state is tested against worked examples from the official guides. Local taxes are included where you pick or enter them. Treat the result as a payroll estimate: the employer's own SUI rate, benefit plans and local rules decide the final cents.
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Paycheck calculator for tax year 2026, last checked against IRS and state sources in October 2026. Built by the Uku team.
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