Employee Payroll Taxes Calculator — Free 2026
Employee Payroll Taxes Calculator
Calculate exactly how much federal, Social Security, Medicare & state tax is withheld from each paycheck
↻ Updated 2026 — IRS brackets & $176,100 SS wage base
Enter your employment details
Annual gross salary ($)
Pay frequency
Filing status
🛡️ Pre-tax deductions (reduce taxable income)
401(k) contribution (%)
Annual HSA ($)
Health insurance premium ($/mo)
🗺️ State taxes
State income tax rate (%)
No state tax: AK, FL, NV, NH, SD, TN, TX, WA, WY. CA: up to 13.3%, NY: 10.9%, OR: 9.9%.
WHERE YOUR PAYCHECK GOES
Take-home
Federal
FICA
State
Federal income tax
Social Security (6.2%)
Medicare (1.45%)
State income tax
Total taxes withheld
Pre-tax deductions
✓ Net (take-home) pay
Annual gross salary
Federal income tax
Social Security
Medicare
State income tax
Total taxes
Pre-tax deductions
✓ Annual take-home pay
Effective tax rate
Marginal tax bracket
🏢 Employer cost (what you actually cost to hire)
Employer SS match (6.2%)
Employer Medicare match (1.45%)
Total employer cost
Per-paycheck take-home
Annual take-home pay
Effective tax rate
Marginal bracket
2026 Federal Income Tax Brackets
SINGLE / HEAD OF HOUSEHOLD
| Taxable Income | Rate |
|---|---|
| $0 – $11,925 | 10% |
| $11,926 – $48,475 | 12% |
| $48,476 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,525 | 32% |
| $250,526 – $626,350 | 35% |
| Over $626,350 | 37% |
MARRIED FILING JOINTLY
| Taxable Income | Rate |
|---|---|
| $0 – $23,850 | 10% |
| $23,851 – $96,950 | 12% |
| $96,951 – $206,700 | 22% |
| $206,701 – $394,600 | 24% |
| $394,601 – $501,050 | 32% |
| $501,051 – $751,600 | 35% |
| Over $751,600 | 37% |
2026 standard deduction: $15,000 (single), $30,000 (MFJ), $22,500 (HOH). Social Security wage base: $176,100.
How Payroll Tax Is Calculated
Taxable Income = Gross Salary − Pre-Tax Deductions (401k, HSA, Health Ins)
Federal Tax = Apply 2026 brackets to (Taxable Income − Standard Deduction)
Social Security = min(Gross, $176,100) × 6.2%
Medicare = Gross × 1.45% (+ 0.9% on wages over $200K/$250K)
Net Pay = Gross − Federal − SS − Medicare − State − Pre-Tax Deductions
Federal Tax = Apply 2026 brackets to (Taxable Income − Standard Deduction)
Social Security = min(Gross, $176,100) × 6.2%
Medicare = Gross × 1.45% (+ 0.9% on wages over $200K/$250K)
Net Pay = Gross − Federal − SS − Medicare − State − Pre-Tax Deductions
Note: This calculator estimates withholding using the 2026 standard deduction. Actual withholding may differ based on your W-4 elections, additional income, itemized deductions, or tax credits. For precise withholding, use the IRS Tax Withholding Estimator at irs.gov.
Frequently Asked Questions
Your marginal rate is the rate on your last dollar of income — the highest bracket you fall into. Your effective rate is your total tax divided by gross income — your average rate across all income. For example, at $75,000 single, your marginal rate is 22%, but your effective rate is around 13–15% because only income above $48,475 is taxed at 22% — lower income is taxed at 10% and 12%.
Pre-tax deductions (401k, HSA, health insurance) reduce your taxable income before federal and state income taxes are applied. For example, contributing $4,500 to a 401k at a 22% federal bracket saves $990 in federal tax alone. The deduction comes straight off the top of your taxable income — not just a credit. This is why maxing pre-tax accounts is one of the most powerful tax strategies available to employees.
This calculator provides an estimate based on the standard deduction and your W-4 filing status. Your actual withholding may differ if: you have multiple jobs, your spouse works, you claim additional withholding adjustments, you have other income (freelance, investments), or your employer uses a different withholding method. Update your W-4 with your employer or use the IRS Withholding Estimator for a more precise calculation.
The Social Security wage base for 2026 is $176,100. This means Social Security tax (6.2% employee, 6.2% employer) is only applied to the first $176,100 of wages. Income above this threshold is still subject to Medicare tax (1.45%) but not SS tax. High earners also pay an additional 0.9% Medicare surtax on wages over $200,000 (single) or $250,000 (married).