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Payroll calculator 2026: employee withholding and the employer's true cost
Two numbers every pay run needs: what to withhold from the employee (federal income tax, Social Security, Medicare, state and local tax, pre-tax deductions) and what the employer pays on top (the matching 7.65%, federal and state unemployment). The calculator computes the withholding for any state from the 2026 tables; the table below adds the employer side. To run real payroll — stubs, quarterly totals, W-2s — use the payroll ledger.
Your pay
Take-home pay
| Line | A | B | Difference |
|---|
| Line | Bi-weekly | Yearly |
|---|---|---|
| Gross pay | $2,308 | $60,000 |
| Federal income tax | −$193 | −$5,020 |
| Taxable income $43,900 = wages $60,000 − standard deduction $16,100, through the 2026 brackets (10%/12%/22%/24%/32%/35%/37%). | ||
| Social Security (6.2%) | −$143 | −$3,720 |
| 6.2% of $60,000. | ||
| Medicare (1.45%) | −$33 | −$870 |
| 1.45% of $60,000. | ||
| Texas state income tax (none) | −$0 | −$0 |
| Texas has no state income tax on wages. | ||
| Take-home pay | $1,938 | $50,390 |
2026 tablesSource: IRS · SSA · state revenue departmentsChecked every Monday · change log · how it's calculated
Employer cost on top of salary (no state income tax, single filer)
| Salary | Employee taxes withheld | Employee net | Employer SS + Medicare | FUTA | Employer's cost |
|---|---|---|---|---|---|
| $30,000 | $3,715 | $26,285 | $2,295 | $42 | $32,337 |
| $40,000 | $5,680 | $34,320 | $3,060 | $42 | $43,102 |
| $50,000 | $7,645 | $42,355 | $3,825 | $42 | $53,867 |
| $60,000 | $9,610 | $50,390 | $4,590 | $42 | $64,632 |
| $75,000 | $13,408 | $61,592 | $5,738 | $42 | $80,780 |
| $100,000 | $20,820 | $79,180 | $7,650 | $42 | $107,692 |
Employer Social Security 6.2% to $184,500, Medicare 1.45%, FUTA 0.6% of the first $7,000 after the state credit. State unemployment insurance (2–5% of the first few thousand dollars, set per employer) and workers' compensation come on top.
Payroll by type of employer
- Household (nanny, caregiver): Social Security and Medicare once wages reach $3,000; reported on Schedule H. See the nanny payroll calculator by state.
- Small business: deposit through EFTPS, file Form 941 quarterly, W-2s in January.
- Contractors: no withholding — 1099-NEC at year-end, and the contractor pays self-employment tax.
Frequently asked
How much does an employee cost beyond salary?
About 7.65% for Social Security and Medicare plus $42 FUTA and state unemployment — roughly 8–10% of pay before benefits. A $60,000 salary costs about $64,632 in wages and federal payroll taxes.
Is this the same as a paycheck calculator?
The employee side is; a payroll calculator also shows the employer's taxes and is used per pay period for every employee. The payroll ledger keeps the year-to-date figures the wage base and W-2s depend on.
Which pay frequencies are supported?
Weekly, bi-weekly, semi-monthly and monthly, plus hourly with overtime.