Payroll Tax Calculator 2026

2026 Payroll Taxes at a Glance

"Payroll taxes" covers several separate taxes. Some are withheld from the employee's pay, some are paid only by the employer, and some are split between the two. This calculator estimates the employee-withheld taxes in the first four rows below.

Tax	Who pays	2026 rate and limit
Federal income tax	Employee (withheld)	10%–37% brackets after the $16,100 / $32,200 / $24,150 standard deduction
Social Security	Employee and employer	6.2% each, on wages up to $184,500
Medicare	Employee and employer	1.45% each, no wage limit
Additional Medicare	Employee only	0.9% on wages above $200,000 (withholding threshold)
State income tax	Employee (in most states)	Varies by state. Nine states have no wage income tax.
FUTA	Employer only	6.0% on the first $7,000, usually 0.6% after the state credit
SUTA	Employer (employee too in a few states)	Set by each state

How this calculator estimates withholding

Your per-period gross pay is multiplied by the number of pay periods to get annual pay. 401(k) and HSA contributions are subtracted, then the 2026 standard deduction, and the 2026 brackets are applied. The result is divided back to one paycheck. Social Security and Medicare are applied to gross pay minus HSA amounts, which are treated as cafeteria-plan contributions. 401(k) contributions do not reduce them. The state figure uses one approximate flat rate per state. It assumes a 2020-or-later Form W-4 with no extra withholding, dependents or other adjustments. As in Publication 15-T, married filing separately is withheld on the single rate schedule, and the 0.9% Additional Medicare Tax is withheld on wages above $200,000 for every filing status.

To see the employer's share (Social Security and Medicare match and FUTA) and the total cost of the paycheck, use the Payroll Calculator. Self-employed workers pay both halves of Social Security and Medicare as self-employment tax. Estimate that with the 1099 Tax Calculator.

Frequently Asked Questions

What percentage of my paycheck goes to payroll taxes?

FICA taxes alone are 7.65% (6.2% SS + 1.45% Medicare). Add federal income tax (varies by income and filing status) and state income tax. A typical W-2 employee in a state with income tax pays 25–35% of gross pay in combined payroll taxes.

What is Additional Medicare Tax?

Employers must withhold an extra 0.9% Medicare tax once an employee's wages pass $200,000 in the year, regardless of filing status, and they do not match it. This calculator uses that withholding rule. Your actual liability threshold is $250,000 for married filing jointly, $125,000 for married filing separately and $200,000 otherwise. Any over- or under-withholding is settled on your tax return.

When does Social Security withholding stop?

Social Security is only withheld on wages up to the annual wage base — $184,500 for 2026. Once your year-to-date wages exceed this amount, no further Social Security tax is withheld for the rest of the year, effectively increasing your take-home pay.

Do pre-tax deductions reduce payroll taxes?

Traditional 401(k) contributions reduce your federal taxable income but NOT Social Security or Medicare (FICA applies to gross wages). HSA contributions through a Section 125 cafeteria plan typically reduce both income tax and FICA. Roth 401(k) contributions do not reduce any taxes.