Payroll Calculator USA (Employee Salary & Paycheck Calculator)
Free Payroll Calculator USA 2026: Instant Federal and State Paycheck Breakdown
Calculate Your Exact US Paycheck in 2026
Enter your gross pay, filing status, state, and deductions. Get a full breakdown of federal tax, FICA, state tax, pre-tax deductions, and your real take-home pay per pay period.
Who This Payroll Calculator Is For
This tool works for the most common US employment and pay situations in 2026.
Enter your annual salary or per-period gross pay to see exactly what federal and state taxes will be withheld from each paycheck.
Input your hourly rate and hours worked per week. The calculator converts that to a per-period gross and computes all withholding automatically.
Comparing two job offers? Run each offer through the calculator to see the real after-tax difference in take-home pay. Use it with our salary calculator to convert annual to per-period gross first.
Use this as a quick cross-reference for employee withholding estimates. Combine it with the payroll tax calculator for employer-side cost breakdowns.
Know exactly what lands in your bank account each pay period so you can build a realistic monthly budget. Also check our take-home pay calculator for a simplified view.
Switching states or pay frequencies? Model the impact of moving from biweekly to semimonthly pay, or from a high-tax state to a no-income-tax state, before you accept an offer.
Payroll Calculator USA 2026
Uses 2026 IRS Publication 15-T rates, FICA limits, and state income tax estimates
How This Payroll Calculator Works
The calculator follows the IRS percentage method from Publication 15-T, the same approach payroll software uses for 2026 withholding.
IRS Percentage Method (Publication 15-T 2026)
Adjusted Wage = Gross Pay per Period - (Standard Deduction / Pay Periods)
Federal Tax = Apply 2026 bracket rates to Adjusted Wage
Withholding = Bracket Tax + Extra Withholding
Social Security and Medicare (2026 Rates)
SS Tax = 6.2% of gross pay (up to $184,500 annual)
Medicare = 1.45% of gross pay (no cap)
Additional Medicare = 0.9% on wages over $200,000
Approximate State Rates for All 50 States + DC
State Tax = Gross Pay per Period × State Effective Rate
Nine states: $0 state income tax
Other states: income-based approximate rate
How Deductions Reduce Your Tax Burden
Federal Taxable Income = Gross - 401(k) - Health - FSA - Other Pre-Tax
FICA Taxable = Gross - Section 125 Plans
Net Pay = Gross - All Taxes - All Deductions
Steps to Get Your Result
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Enter your pay type and gross pay
Choose salary or hourly. For hourly workers, enter your rate and average hours per week. The calculator computes your per-period gross based on your pay frequency.
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Set your federal filing status
Match this to Step 1 of your current Form W-4. Single and Married filing jointly have different standard deduction amounts used in the withholding calculation.
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Select your work state
State income tax varies widely. Nine states have no income tax on wages. Others range from under 2% to over 13%. The calculator applies an estimated rate for your selected state.
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Add pre-tax and post-tax deductions
Optional but recommended. Adding your 401(k) and health insurance amounts gives you a more accurate net pay estimate. Use per-period amounts, not annual totals.
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Review your full paycheck stub
The results show every deduction line: gross pay, federal tax, Social Security, Medicare, state tax, each pre-tax deduction, post-tax deduction, and your final net take-home pay.
Key Payroll Information for 2026
Official thresholds and rules that determine what comes out of your paycheck this year.
2026 Federal Income Tax Brackets (Single)
The seven brackets are: 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% above $640,600. These apply to your annualized adjusted wage, not your gross income.
2026 Standard Deduction for Withholding
$16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. Your employer divides this by the number of pay periods per year and subtracts it from each paycheck before applying tax brackets. Source: IRS Publication 15-T 2026.
Social Security Wage Base 2026
The Social Security (OASDI) wage base increased to $184,500 for 2026, up from $176,100 in 2025. Once your cumulative earnings hit this amount, no more Social Security tax is withheld for the rest of that calendar year. The employee rate stays at 6.2%. Source: SSA and IRS.
Additional Medicare Tax (0.9%)
Employees earning over $200,000 from a single employer in 2026 are subject to an extra 0.9% Medicare surtax on the excess over that threshold. Employers must start withholding this once wages exceed $200,000 per calendar year, regardless of your filing status. There is no employer match on this additional 0.9%.
2026 401(k) and Pre-Tax Retirement Limits
The 401(k) employee elective deferral limit is $24,500 for 2026. Workers age 50 and older can add a $8,000 catch-up contribution for a total of $32,500. These contributions reduce your federal and most state taxable wages each pay period, but they do not reduce FICA. Source: IRS Notice 2025-67.
States with No Income Tax on Wages
Nine states do not tax regular wage income in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you work in one of these states, your state withholding line will be $0. Some states with no income tax do impose other payroll-related assessments, which are not included here.
Real Paycheck Examples for 2026
All examples use 2026 IRS rates. Calculations are for illustrative purposes only and assume no additional W-4 adjustments.
Salaried worker, $60,000/year, no income tax state
Household income $95,000/year with 401(k) and health deductions
Pre-tax deductions reduced federal taxable income by $680 per period.
Hourly worker, $22/hour, 40 hours/week, New York
Use our hourly to salary calculator to convert this to an annual figure.
High-income earner, $185,000/year, near SS wage base
All examples are estimates using 2026 IRS rates and simplified state approximations. Actual withholding depends on your Form W-4, employer plan elections, and official state withholding tables.
Frequently Asked Questions
Federal income tax withholding is calculated using IRS Publication 15-T. Your employer first adjusts your gross pay for the pay period using the standard deduction amount tied to your W-4 filing status, then applies the 2026 percentage method tables. The seven federal tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. This calculator uses the IRS percentage method for all filing statuses.
The Social Security (OASDI) wage base for 2026 is $184,500. Employees pay 6.2% on wages up to this limit. Once your year-to-date earnings exceed $184,500, no further Social Security tax is withheld for the rest of the year. Medicare tax of 1.45% has no wage base cap.
An additional 0.9% Medicare surtax applies to wages above $200,000 for single filers and $250,000 for married filing jointly in 2026. Employers are required to withhold this extra 0.9% once an employee's wages exceed $200,000 in a calendar year, regardless of filing status. The employer does not match this additional 0.9%.
The IRS 401(k) elective deferral limit for 2026 is $24,500 per year, up from $23,500 in 2025. Employees age 50 and older can contribute an additional $8,000 in catch-up contributions, for a total of $32,500. 401(k) contributions are pre-tax and reduce your federal and most state income tax withholding each pay period.
Yes. This calculator includes estimated state income tax withholding for all 50 states and Washington DC. Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. State income tax rates and brackets vary widely. The estimates here use single-rate approximations and are intended for planning purposes. Use your state's official tax agency website for final withholding tables.
Gross pay is your total earnings before any deductions. Net pay, also called take-home pay, is what you receive after all taxes and deductions are subtracted. Deductions include federal income tax, Social Security, Medicare, state income tax, and any pre-tax items like 401(k) contributions and health insurance premiums. This calculator shows every deduction line so you understand exactly where your money goes. For a faster view, also try our gross to net calculator.
Pre-tax deductions like 401(k) contributions, health insurance premiums, and FSA contributions are subtracted from your gross pay before federal and most state income taxes are calculated. This lowers your taxable income for withholding purposes and reduces the amount withheld each paycheck. FICA taxes (Social Security and Medicare) are not reduced by most pre-tax deductions, with the exception of certain Section 125 cafeteria plan benefits like health insurance and FSA contributions.
The four most common US pay frequencies are weekly (52 paychecks per year), biweekly (26 paychecks), semimonthly (24 paychecks), and monthly (12 paychecks). Biweekly is the most common for hourly and salaried workers. Semimonthly is common in professional and corporate settings. Your gross pay per period and the withholding amounts both change depending on your pay frequency. Use our biweekly pay calculator or semimonthly pay calculator to compare pay period amounts.
Data Sources
This calculator uses official US government publications only.
Your Data Stays in Your Browser
This payroll calculator does not store, transmit, or log any of your financial information. All calculations happen on our server and the result is returned to your browser only. Nothing is saved, tracked, or shared. No account, email, or sign-up is required to use this tool.
This payroll calculator was developed and reviewed for accuracy and usability by Eman Ali Mughal. The tool uses official IRS Publication 15-T rates, 2026 FICA thresholds from the SSA and IRS, and state income tax approximations sourced from official state revenue agencies.