Estimate your take-home pay for 2026, 2025, or 2024. Enter your salary or hourly wage,
filing status, and pre-tax deductions to see a full breakdown of federal tax,
Social Security, Medicare, and net pay per pay period.
Calculate Your Paycheck
$
Includes state disability and paid-leave deductions for CA, NJ, NY and WA. City/county taxes (PA local, Ohio municipal) are not included; NYC and Yonkers resident taxes are available when New York is selected.
W-4 Step 3 — reduces federal income tax by the child tax credit.
Dependents 17 or older, or without an SSN.
Your take-home pay is $2,369 per pay period ($61,593 annually) after federal income tax, FICA (no state income tax included — pick your state above).
Medicare includes the 0.9% Additional Medicare Tax your employer withholds on wages over $200,000 in a year, whatever your filing status. The tax you owe on your return (Form 8959) starts at $250,000 married filing jointly, $125,000 married filing separately, $200,000 for every other filing status, so it can differ from what is withheld.
For taxable income under $100,000, the IRS Tax Table you use to file prints one figure for each narrow income band ($25 or $50 wide), calculated at the middle of the band, so your return can differ from this exact bracket calculation by a few dollars.
Your employer withholds federal tax from each paycheck based on your W-4 form. The amount depends on your filing status, income, and the other entries on the form (dependents, other income and deductions, extra withholding).
FICA taxes
Social Security (6.2% up to $176,100) and Medicare (1.45% + 0.9% Additional Medicare above $200,000) are withheld automatically from every paycheck.
State income tax
41 states and DC levy their own income tax. Top marginal rates range from 2.5% (Arizona and North Dakota) to 13.3% (California). 9 states have no income tax at all.
Pre-tax deductions
401(k) contributions, HSA, and health insurance premiums all reduce your taxable income before federal tax is calculated. Payroll-routed HSA and health premiums are section 125 salary reductions, so they cut your FICA as well; 401(k) deferrals do not — you still pay the full 7.65% on them.
How withholding works behind every paycheck
Your employer is required to estimate the federal income tax you will owe
for the year and withhold that estimate in equal slices across your pay
periods. The mechanism the IRS publishes is in
Publication 15-T (Federal Income Tax Withholding Methods):
payroll software annualises your period gross, subtracts the per-pay-period
equivalent of the standard deduction, applies the brackets, then divides
back into per-period withholding. Your W-4 form controls three knobs:
filing status (which bracket schedule), multiple jobs / spousal income
adjustment (step 2), and any additional withholding you specifically ask
for (step 4c).
FICA payroll tax runs on a separate track. Social Security tax is a flat
6.2% of gross wages up to that year's wage base ($176,100 in 2025, $184,500 in
2026). Once you cross the base, no more Social Security withholding for
the rest of the year — Medicare keeps going at 1.45% with no cap, plus an
additional 0.9% on wages above $200,000 ($250,000 MFJ). Your
employer matches every dollar of regular FICA, but does not match the
0.9% additional Medicare surtax. Self-employed earners pay both halves
(15.3% combined) and reconcile via Schedule SE.
State income tax withholding follows each state's own bracket schedule.
Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming). The other
41 plus DC have top marginal rates ranging from 2.5%
(Arizona and North Dakota) up to 13.3% (California's top bracket on income over $1M). Some cities
and counties also levy local income tax — New York City adds 3.078% to 3.876%,
Philadelphia charges residents a 3.735% wage tax from
July 1, 2026 (3.74% before), and many Ohio cities add their own
tax (Columbus charges residents 2.5%). Five states (CA, HI, NJ, NY, RI) additionally
withhold state disability insurance from employee paychecks — the
SDI tax calculator
covers those rates and caps.
Payroll thresholds for 2025 and 2026
The thresholds below are the ones every payroll system reads off the IRS
and SSA publications each year. Numbers come from this site's central
config — same source the calculator widget above uses — and update
whenever new IRS Rev. Procs. or SSA fact sheets are released.
Limit
2025
2026
Source
Social Security wage base
$176,100
$184,500
SSA Oct 2025 COLA
Additional Medicare threshold (single)
$200,000
$200,000
Statutory, unindexed
Additional Medicare threshold (MFJ)
$250,000
$250,000
Statutory, unindexed
401(k) elective deferral (base)
$23,500
$24,500
IRS Notice 2025-67
401(k) catch-up (age 50+)
$7,500
$8,000
IRS Notice 2025-67
HSA limit (self-only)
$4,300
$4,400
IRS Rev. Proc. 2025-19
HSA limit (family)
$8,550
$8,750
IRS Rev. Proc. 2025-19
The Social Security wage base reset happens on 1 January every year. If
you crossed the base mid-year in 2025, your January 2026 paycheck will
see Social Security tax resume — a common surprise that catches
high-earners who budget off November/December net pay.
Pre-tax deductions and how they reshape take-home pay
Three classes of pre-tax deduction reduce your paycheck differently — the
tax savings depend on which payroll-tax bases each one bypasses.
Section 125 cafeteria-plan health insurance premiums
Dependent care FSA (up to $7,500 MFJ, 2026)
Medical FSA
Commuter / transit pre-tax benefits
These bypass federal income tax, state income tax, AND the 6.2% / 1.45% FICA base — the biggest combined saving per dollar deferred.
Federal + state only (NOT FICA)
Traditional 401(k) elective deferrals
Traditional 403(b) / 457(b) deferrals
Pre-tax pension contributions
Save federal + state income tax, but you still pay 7.65% FICA on the deferred amount. A $1,000 deferral in the 22% bracket saves $220 federal but not the $76.50 FICA.
Post-tax (reduces net but not tax)
Roth 401(k) contributions
After-tax mega-backdoor contributions
Employee Stock Purchase Plan (ESPP) payroll deductions
Garnishments / wage levies
Union dues, charitable payroll giving
These reduce take-home but generate no current-year payroll-tax savings. Roth contributions buy future tax-free withdrawals instead.
Four worked examples (2025, federal only)
Numbers generated by the same engine that powers the calculator above. All
examples ignore state and local tax and assume the standard deduction.
Single, biweekly, $60,000
Standard W-2 single earner, no 401(k), takes the standard deduction. Biweekly pay so 26 cheques per year.
Annual gross
$60,000
Pre-tax deductions
−$0
Federal income tax
−$5,072
Social Security
−$3,720
Medicare
−$870
Annual net pay
$50,339
Per-period net (26/yr)
$1,936
Effective federal rate
8.45%
Married Filing Jointly, biweekly, $120,000 with 10% 401(k)
Dual-income household sole earner case. 10% pre-tax 401(k) shows the take-home reduction net of federal-tax savings.
Annual gross
$120,000
Pre-tax deductions
−$12,000
Federal income tax
−$8,703
Social Security
−$7,440
Medicare
−$1,740
Annual net pay
$90,117
Per-period net (26/yr)
$3,466
Effective federal rate
7.25%
Married Filing Jointly, semi-monthly, $260,000
High-earner couple — this earner's own wages cross the $200,000 Additional Medicare withholding threshold (applied per employee, regardless of filing status), and household income of $260,000 also exceeds the $250,000 MFJ liability threshold, so the surtax is a real tax owed, not just over-withholding.
Annual gross
$260,000
Pre-tax deductions
−$0
Federal income tax
−$40,534
Social Security
−$10,918
Medicare
−$4,310
Annual net pay
$204,238
Per-period net (24/yr)
$8,510
Effective federal rate
15.59%
Hourly, $24/hour × 40 hrs/wk, single, weekly pay
Full-time hourly worker. Pre-tax HSA contribution of $1,500 demonstrates the federal-tax + FICA double-saving.
Annual gross
$49,920
Pre-tax deductions
−$1,500
Federal income tax
−$3,682
Social Security
−$3,002
Medicare
−$702
Annual net pay
$41,034
Per-period net (52/yr)
$789
Effective federal rate
7.38%
State income tax can add anywhere from 0% (Texas, Florida) to ~10%+ (California,
Hawaii). Layer your state on with the
state income tax calculator
and compare two states or two salary points with
compare paychecks.
Common paycheck mistakes worth avoiding
A W-4 left at "Single, 0" after marriage. The post-2020 W-4 has no allowances — filing status alone now controls the bracket schedule used. If your W-4 still says single after you got married, your employer withholds at single rates, which over-withholds by roughly $2,200 a year on a $60,000 salary and $7,500 on $120,000 (single vs married-filing-jointly tax for one earner, 2026 brackets).
Forgetting step 2 when both spouses work. The default W-4 assumes only one earner; two earners filing MFJ will under-withhold unless step 2 is filled in. The W-4 withholding calculator and W-4 withholding optimizer show the correction.
Routing HSA outside payroll. A direct-to-HSA bank-transfer contribution gets the federal-tax deduction at filing but NOT the FICA saving. Payroll-routed HSA bypasses FICA — typically $200+ extra savings per $3,300 family contribution.
Ignoring the SS wage-base reset. Mid-year hires who started above the wage base often miscalculate January take-home because Social Security tax resumes on day 1 of the new year.
Forgetting state-of-work vs state-of-residence for remote work. Some states (NY, PA, DE and NE, and for residents of those states also CT and NJ, under convenience-of-the-employer rules) tax remote workers based on the employer location, not where you sit. The multi-state allocator walks through the split.
Treating a bonus as taxed at a higher rate. Bonuses use 22% flat supplemental withholding (or 37% above $1M), but your actual marginal rate depends on annual taxable income. See the bonus tax calculator.
Frequently asked questions
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act and funds Social Security and Medicare. In 2025, employees pay 6.2% for Social Security on wages up to $176,100 and 1.45% for Medicare on all wages, for a combined FICA rate of 7.65%. Your employer pays a matching 7.65% on your behalf.
How much Social Security tax is withheld from my paycheck?
Social Security tax is withheld at 6.2% of your gross wages up to the 2025 wage base of $176,100. Once your cumulative earnings for the year exceed that threshold, no additional Social Security tax is withheld for the rest of the year. Medicare tax of 1.45% has no wage cap, and an additional 0.9% Additional Medicare Tax applies to wages above $200,000.
How does a 401(k) contribution affect my take-home pay?
Traditional 401(k) contributions are deducted from your paycheck before federal income tax is calculated, which lowers your taxable income and reduces your tax withholding. However, 401(k) contributions are still subject to FICA taxes. Contributing $500 per paycheck reduces take-home pay by roughly $380–$440 in the 12%–24% federal brackets (before state tax), because the contribution lowers your federal withholding.
What is the difference between gross and net pay?
Gross pay is your total earnings before any deductions, including your full salary or hourly wages plus any overtime or bonuses. Net pay (take-home pay) is what you actually receive after subtracting federal income tax, FICA taxes, state taxes, and any pre-tax deductions like 401(k) contributions or health insurance premiums. The IRS publishes Publication 15-T with the official federal-withholding tables that determine how much your employer holds back each pay period.
How does my pay frequency (weekly, biweekly, semi-monthly, monthly) change anything?
It changes the per-period dollar number, but not the annual tax. Biweekly pay yields 26 cheques per year (52 ÷ 2). Semi-monthly is exactly 24 (twice a month). Monthly is 12. Weekly is 52. The withholding software annualises whichever per-period gross you have, computes the annual tax, then divides back down — so swapping from biweekly to semi-monthly only smooths the bumps; total annual federal tax is the same.
Why is my first paycheck of the year smaller than my last one?
Because Social Security tax restarts on 1 January. If you crossed the wage base in November or December, Social Security stopped withholding for the rest of that year — your December paycheck was inflated by the 6.2% that no longer applied. Once January 1 hits, the 6.2% Social Security withholding resumes from dollar one until you cross the new base.
What is the cliff at $200,000 / $250,000 of wages?
That's the start of the 0.9% Additional Medicare Tax. Your employer is required to withhold the extra 0.9% on YOUR wages above $200,000 regardless of filing status. But the actual liability is computed on a household basis: $200,000 single / $250,000 MFJ / $125,000 MFS. Couples filing MFJ where both earn just under $200,000 individually may face the surtax even though no single paycheck triggered employer withholding — reconcile on Form 8959.
How is overtime taxed?
For 2025 OBBBA introduced a federal-tax deduction (no tax on the overtime premium portion) up to certain caps. The Social Security and Medicare portion of overtime still apply normally. The no-tax-on-overtime calculator models the OBBBA benefit.
What is the difference between traditional and Roth 401(k) contributions on a paycheck?
Traditional 401(k) is pre-tax: it reduces federal taxable wages now (and state, for most states) but you still pay 7.65% FICA on it. Roth 401(k) is post-tax: it does NOT reduce taxable wages, so your federal withholding stays the same — Roth shrinks net pay by the full contribution amount. Both share the same elective deferral cap ($23,500 in 2025, $24,500 in 2026, plus catch-up amounts for age 50+).
Are employer 401(k) match contributions taxed on my paycheck?
No. Employer match goes directly into the 401(k); it does not appear in Box 1 wages or in your gross pay number. Traditional employer match is pre-tax (taxed on withdrawal). The SECURE 2.0 Act (section 604) lets plans offer a Roth match for contributions made after December 29, 2022 — if you elect Roth match, you owe income tax on it in the year it is allocated, but it is reported to you on Form 1099-R rather than in Box 1 of your W-2, and it is not subject to income tax withholding or FICA.
Why does the IRS withholding always seem off by a few dollars?
Federal withholding uses estimation tables that round and group income across brackets — designed to land close to your actual liability but not exact. Year-end reconciliation on Form 1040 corrects any difference: a refund if over-withheld, a balance due if under-withheld. Big differences point to a stale W-4 or missing step-2 multi-job adjustment.
Does state tax come out of every paycheck in every state?
In states with income tax, yes — employers withhold based on state W-4 forms and state-specific bracket schedules. Nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming) have no state income tax. Some cities and counties (NYC, Philadelphia, Cleveland, most Ohio municipalities) layer on local income tax with separate withholding lines.
