Payroll withholding determines how much employees take home after federal income tax, Social Security, Medicare, and state taxes. This calculator shows the per-paycheck breakdown and annual totals so employees and employers can plan accordingly.
Employee Pay Details
Use 0 for states with no income tax (TX, FL, WA, etc.)
401(k), health insurance, HSA, FSA contributions
Roth 401(k), garnishments, after-tax benefits
Pay Period Breakdown
| Item | Per Paycheck | Annual | % of Gross |
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How to Calculate Payroll Withholding
Payroll withholding calculates the taxes and deductions that reduce an employee's gross pay to net take-home pay. This calculator uses 2026 federal tax brackets and standard FICA rates.
Step 1: Enter Salary and Pay Frequency
Enter the employee's annual gross salary and how often they are paid. Biweekly (every two weeks, 26 paychecks/year) is the most common schedule in the US. Semimonthly (twice per month, 24 paychecks/year) is common in larger companies. The pay frequency affects withholding calculations since the IRS uses per-period tables.
Step 2: Set Filing Status and Pre-Tax Deductions
Filing status affects the standard deduction and bracket thresholds. Pre-tax deductions (401k, health insurance, HSA) reduce taxable income, so they save taxes — a $200/paycheck 401(k) contribution saves more than $200 in actual cost to the employee. Enter these separately to see the tax savings impact.
Step 3: Review the Breakdown
The table shows federal income tax, Social Security, Medicare, state tax, and all deductions. The effective tax rate is total taxes divided by gross income — most middle-income earners see 22–30% effective rates when including all federal and state taxes. This differs from the marginal rate (the bracket rate on the last dollar earned).
FAQ
Is this payroll withholding calculator free?
Yes, completely free with no signup required. All calculations run in your browser.
What taxes are withheld from employee paychecks?
Federal income tax (based on brackets and W-4 elections), Social Security (6.2% on wages up to $176,100 in 2025), Medicare (1.45% with an additional 0.9% on wages over $200,000), and state income tax (varies by state — some states have no income tax). Other potential deductions: 401(k) contributions, health insurance premiums, HSA contributions, and garnishments.
What is FICA tax?
FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare. Employees pay 6.2% for Social Security (up to the wage base of $176,100 in 2025) and 1.45% for Medicare with no cap. Employers match these contributions dollar-for-dollar, so the full FICA cost is 15.3% split equally. Self-employed individuals pay the full 15.3% as self-employment tax.
How do I calculate federal income tax withholding?
Federal withholding uses the IRS wage bracket method based on the employee's W-4 elections and pay frequency. The 2026 brackets for single filers: 10% on income up to $11,925; 12% on $11,925–$48,475; 22% on $48,475–$103,350; 24% on $103,350–$197,300; 32% and above for higher incomes. The standard deduction ($15,000 for single filers in 2026) reduces taxable income before applying brackets.
What is the 2025 Social Security wage base?
The 2025 Social Security wage base is $176,100. Employees pay 6.2% on wages up to this limit — earnings above $176,100 are not subject to Social Security tax (but are still subject to Medicare tax at 1.45%, plus the 0.9% Additional Medicare Tax on wages over $200,000 for single filers).