Payroll Calculator
Calculate gross-to-net paycheck withholdings and total employer payroll costs in one seamless computation. Enter gross pay per pay period, estimated federal and state tax rates, and pre-tax deductions to see take-home pay alongside mandatory employer FICA matching contributions.
Gross earnings for the pay period (e.g. biweekly, semi-monthly, or monthly)
Estimated federal income tax withholding bracket (IRS Form W-4)
State and local income tax withholding rate (0% for states without income tax)
Statutory employee rate: 6.2% Social Security + 1.45% Medicare (7.65% total)
Deductions exempt from income tax (401k retirement, medical premiums, HSA)
Net take-home pay delivered to the employee after all taxes and deductions
How to Use This Calculator
- Enter the employee gross pay amount for the specific pay period.
- Enter the estimated federal income tax withholding percentage.
- Enter the state income tax rate (or 0% for states without income tax).
- Confirm the standard 7.65% employee FICA tax rate.
- Enter any pre-tax healthcare or retirement deductions to calculate take-home pay and employer cost.
Formula & Calculation Methodology
Federal and state income taxes are assessed on gross pay reduced by qualified pre-tax deductions. FICA taxes (7.65%) are levied against gross pay. Net take-home pay is disbursed to the worker, while the employer pays an identical 7.65% FICA match.
Worked Example
Biweekly employee earning $3,000 gross with 12% federal tax, 4% state tax, 7.65% FICA, and $150 pre-tax deductions
Frequently Asked Questions
What taxes are included in FICA payroll taxes?↓
FICA (Federal Insurance Contributions Act) consists of two mandatory taxes: 6.2% Social Security (OASDI) up to the annual wage base limit and 1.45% Medicare (HI) with no wage ceiling, totaling 7.65% for the employee and an identical matching 7.65% paid by the employer.
Do pre-tax deductions reduce both income taxes and FICA taxes?↓
It depends on the deduction type. Pre-tax health insurance premiums (under IRS Section 125 cafeteria plans) are exempt from both income taxes and FICA taxes. Traditional 401(k) contributions reduce federal and state income taxes but are still subject to FICA taxes.
What additional payroll taxes do employers pay besides FICA?↓
Employers are also responsible for Federal Unemployment Tax (FUTA, typically 0.6% on the first $7,000 per employee) and State Unemployment Tax (SUTA), along with state disability insurance (SDI) and workers compensation insurance.
What limitation should I keep in mind regarding this payroll calculator?↓
This calculator models standard flat withholding percentages for quick estimation and does not replace automated full-scale payroll software calculating progressive IRS Publication 15-T bracket withholding tables or city-specific wage taxes.
Related Calculators
Employee Cost Calculator
Open calculator →Salary / Take-Home Pay Calculator
Open calculator →Bonus Calculator After Tax
Open calculator →Weekly Salary Calculator
Open calculator →Monthly Salary Calculator
Open calculator →Freelancer Tax Calculator
Open calculator →Hourly to Salary Calculator
Open calculator →Salary to Hourly Calculator
Open calculator →Source Citation & Disclaimer
Informational tool only; not licensed tax, legal, or financial advice.