See what one paycheck really costs your business: the employee's estimated net pay plus your employer share of Social Security and Medicare, and FUTA. State unemployment tax (SUTA) is not included because it depends on your state.
401(k) amounts reduce income-tax wages only. HSA amounts are treated as pre-tax cafeteria-plan (Section 125) payroll deductions within the annual limit, so they also reduce Social Security and Medicare wages. After-tax HSA contributions are not modeled.
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Get in Touch →Running payroll means paying two sets of numbers each pay period: what you withhold from the employee and what you owe as the employer. Enter one employee's gross pay, pay frequency, filing status and state. The calculator shows both sides.
Federal income tax withholding is estimated with the IRS Publication 15-T (2026) percentage method after subtracting 401(k) and HSA contributions. Married filing separately is withheld on the single schedule. Social Security (6.2% up to the $184,500 wage base) and Medicare (1.45%, plus 0.9% Additional Medicare withheld on wages above $200,000 a year, whatever the filing status) are applied to gross pay minus any HSA amount, which is treated as a cafeteria-plan contribution. A state amount is included if you pick a state. It uses one approximate flat rate per state, not the state's actual withholding tables.
| Employer cost | How it is estimated here |
|---|---|
| Social Security match | 6.2% of wages up to the $184,500 wage base, the same amount as the employee's Social Security |
| Medicare match | 1.45% of gross pay (employers do not match the 0.9% Additional Medicare Tax) |
| FUTA | 0.6% net rate (assumes the full 5.4% state credit) on the first $7,000 of annual FUTA wages, spread evenly across pay periods |
| SUTA | Not calculated. Each state sets its own rate and taxable wage base, and new-employer rates vary. |
Total employer cost shown = gross pay + employer Social Security + employer Medicare + FUTA. SUTA is not included. Workers' compensation, benefits, local taxes and paid leave are not included. If you only need the employee's withholding, use the Payroll Tax Calculator. If you pay contractors on a 1099 instead, you don't withhold or match these taxes. They pay self-employment tax, which you can estimate with the 1099 Tax Calculator.
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Get in Touch →The Federal Unemployment Tax Act (FUTA) requires employers to pay 6% on the first $7,000 of each employee's wages per year. A credit of up to 5.4% reduces the effective rate to 0.6% for employers in states that pay SUTA timely. The annual FUTA maximum per employee is $42.
No. FUTA is paid entirely by the employer — it is not deducted from the employee's paycheck. Employees only see Social Security (6.2%) and Medicare (1.45%) deducted from their pay as FICA taxes.
In addition to the employee's gross salary, employers pay an additional 7.65% in FICA matching (6.2% SS + 1.45% Medicare), plus FUTA and SUTA unemployment taxes. For example, a $60,000 salary adds about $4,590 in employer FICA and $42 in FUTA, plus state unemployment tax. Benefits and insurance add more on top.
State Unemployment Tax Act (SUTA) is paid by employers to fund state unemployment benefits. Rates vary widely by state and employer experience rating (typically 1–8%). The taxable wage base also varies by state ($7,000–$65,000+). This calculator does not include SUTA. Use the rate and wage base on your state unemployment notice.
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