How to use this calculator
Enter the employee's annual salary, select their filing status (single or married), and choose the pay frequency (weekly, biweekly, or monthly). The calculator estimates federal income tax using 2026 approximate brackets and shows the per-period breakdown of all payroll deductions.
The employer cost section shows the true cost of the employee including the required FICA match (Social Security and Medicare that the employer must pay on top of wages).
Frequently asked questions
How much does an employer pay in payroll taxes?
Employers pay 7.65% of wages in FICA (6.2% Social Security on wages up to $176,100 plus 1.45% Medicare with no cap). Add FUTA and state unemployment taxes, and the total employer burden is typically 8-12% on top of wages.
What is the Social Security wage base for 2025?
Approximately $176,100. Both employee and employer pay 6.2% only on wages up to this cap. Earnings above it are not subject to Social Security tax, though Medicare has no cap.
How do I calculate net pay from gross salary?
Start with gross pay per period. Subtract federal income tax (after standard deduction), Social Security (6.2%), and Medicare (1.45%). Then subtract state/local taxes and pre-tax deductions. The remainder is take-home pay.
What is the difference between biweekly and semi-monthly pay?
Biweekly is every two weeks (26 periods per year). Semi-monthly is twice per month on fixed dates (24 periods per year). Biweekly is simpler for hourly workers; semi-monthly aligns with monthly expenses.
Do I need to withhold state income tax?
Nine states have no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming). All others require state withholding. Some cities and counties also require local tax withholding.