Paycheck Calculator (USA) 2026

Free US paycheck calculator for 2026. Calculate take-home pay using IRS tax brackets, federal withholding, state income tax, Social Security, Medicare, W-4 adjustments and 401(k)/HSA deductions across all 50 states.

Last revised 26 September 2026

By Team GlobalCalqulate · About our editorial standards

Income Information

Income Type

Annual Salary

Hourly Rate

Regular Hours Worked Per Week

Additional Overtime Hours Per Week

Overtime Multiplier

Annual Bonus

Annual Commission

Annual Tips

Pay Frequency

How this estimate was calculated

Federal tax is estimated from the annual tax tables and the standard deduction, not from IRS Publication 15-T withholding tables. Your employer's per-paycheck withholding will differ slightly.
401(k) contributions reduce income tax but remain subject to Social Security and Medicare, which is why the two figures below use different bases.
Local (city/county) income taxes are modeled only for New York City and Yonkers. If you live somewhere else that levies one — Philadelphia, most of Ohio, Maryland's counties — it is not included above.

Financial Disclaimer: This calculator estimates federal and state paycheck withholding using standard 2026 tax tables and payroll tax rates; it does not account for pre-tax benefit elections beyond what you enter, local/municipal taxes, or employer-specific payroll rules. Actual withholding on your paycheck may differ. This tool is for planning purposes only and is not tax advice — consult your payroll department or a tax professional for exact figures. Full disclaimer.

Sources & methodology

Formula:: Gross pay
Reference:: Internal Revenue Service
Rates for:: 2026
Figures verified:: August 2026 — checked against the primary source above
Content last updated:: September 2026
Scheduled re-verification:: November 2026

Calculation type: Rule-based calculation. Uses 2026 rates and thresholds. Figures are taken from Internal Revenue Service and Social Security Administration and Tax Foundation and California Franchise Tax Board and Oregon Department of Revenue and New Jersey Division of Taxation and New York State Department of Taxation and Finance and Arizona Department of Revenue and New York State Senate and South Carolina Department of Revenue and Virginia Department of Taxation — see sources below.

Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked 6 August 2026

Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.

Formula & methodology

Formula used

Gross pay

Salary: Annual Salary ÷ pay periods
Hourly: (Rate × min(Hours, 40) + Rate × Multiplier × Overtime Hours) × 52 ÷ pay periods
+ Bonus + Commission + Tips, spread across pay periods

For salaried pay, gross is the annual salary divided by the number of pay periods. For hourly pay, hours up to 40/week are paid at your rate and hours beyond that (plus any overtime hours you enter) are paid at your overtime multiplier. Bonus, commission and tips are added to gross and taxed as ordinary income.

Two different taxable-wage bases

FICA wages = Gross − Section 125 benefits (HSA, FSA, health/dental/vision)
Income-tax wages = FICA wages − Traditional 401(k) and other elective deferrals

A traditional 401(k) contribution lowers the wages federal and state income tax are calculated on, but Social Security and Medicare still apply to the full amount — that's why a $500 401(k) contribution reduces your paycheck by less than $500. Section 125 benefits (HSA, FSA, most health premiums) are excluded from both bases. Roth 401(k) reduces neither base; it is a post-tax deduction only.

Federal income tax

Taxable income = Income-tax wages − Standard deduction
Tax = progressive bracket walk by filing status
− Child Tax Credit (phases out above the filing-status MAGI threshold)

This is an estimate of your annual federal tax liability spread evenly across paychecks — not a reproduction of the IRS Publication 15-T withholding tables your employer actually uses, which can produce a slightly different per-paycheck number for the same annual income.

Social Security and Medicare (FICA)

Social Security = min(FICA wages, wage base) × 6.2%
Medicare = FICA wages × 1.45%
+ 0.9% Additional Medicare Tax on FICA wages above the filing-status threshold

Social Security stops once wages cross the annual wage base; Medicare never does. The Additional Medicare Tax thresholds ($200,000 single/head of household, $250,000 married filing jointly, $125,000 married filing separately) are fixed in statute and are not adjusted for inflation.

State income tax

State taxable income = Income-tax wages − that state's standard deduction and exemptions
Graduated states: progressive bracket walk
Flat-rate states: × the state's statutory rate
− any exemption granted as a credit

Every state that levies an income tax is now computed from its own published figures: 26 jurisdictions including California, New York and DC walk a real progressive bracket table, and the rest apply an exact statutory flat rate. Each state's own standard deduction and personal exemption come off first — no state allows the federal deduction, so applying its rates to undeducted wages, as this page did before 2026-09-10, gave a figure no state revenue department would recognise. A genuinely tax-free state (Texas, Florida, Washington, Nevada, Alaska, New Hampshire, South Dakota, Tennessee, Wyoming) always computes to exactly $0.

Limitations

Federal figures show estimated annual tax liability spread across paychecks, not your employer's actual per-paycheck Publication 15-T withholding, which can differ slightly.
Bonus, commission and tips are taxed here as ordinary income; employers often withhold bonuses at a flat 22% federal supplemental rate instead, so per-check withholding on a bonus may not match.
The 2025-2028 federal deductions for qualified tips (up to $25,000) and the overtime premium (up to $12,500, or $25,000 on a joint return) are not applied, because they depend on your occupation and on how your employer reports the pay. If you qualify, your federal income tax is lower than shown. The $6,000 enhanced deduction for filers aged 65 and older is applied when you tick Age 65 or Older.
Of local income taxes, only New York City and Yonkers are modelled (choose them under New York). Other local taxes are not included: Maryland charges a county tax of 2.25%-3.20%, and Philadelphia, most Ohio cities and Portland/Multnomah County levy their own. Where a state tapers its standard deduction or credit at higher incomes (CT, ME, OH, RI, UT, WI) that taper is not modelled.
South Carolina and Virginia bracket tables reflect the most recently published schedule at time of verification, which may be a prior tax year if the state had not yet published 2026 figures. New York uses its 2026 statutory rates, but its supplemental tax above $107,650 of income is not included.

This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.

Sources & references

Tax Withholding Estimator & federal tax brackets — Internal Revenue Service
Social Security & Medicare tax rates — Social Security Administration
Rev. Proc. 2025-32 — 2026 inflation adjustments (tax rate tables, standard deduction) — Internal Revenue Service
Federal income tax rates and brackets — Internal Revenue Service
Standard deduction — Internal Revenue Service
Child Tax Credit — amounts, credit for other dependents, phase-out thresholds — Internal Revenue Service
One, Big, Beautiful Bill provisions — enhanced deduction for seniors (IRC 151(f)) — Internal Revenue Service
Publication 15 (2026), (Circular E), Employer's Tax Guide — social security wage base $184,500 — Internal Revenue Service
Topic no. 751, Social Security and Medicare withholding rates — Internal Revenue Service
Questions and answers for the Additional Medicare Tax — Internal Revenue Service
Self-employment tax (Social Security and Medicare taxes) — Internal Revenue Service
2026 Social Security Changes — COLA fact sheet (contribution and benefit base) — Social Security Administration
2026 State Income Tax Rates and Brackets (effective 1 January 2026) — Tax Foundation
2026 State Tax Changes Taking Effect January 1st — Tax Foundation
2025 California Tax Rate Schedules (Schedules X, Y and Z) — California Franchise Tax Board
2026 Instructions for Form 540-ES — 2026 standard deduction, and the direction to use the 2025 rate schedules — California Franchise Tax Board
2026 Publication OR-ESTIMATE (150-101-026) — Charts S and J, standard deductions — Oregon Department of Revenue
2026 Form NJ-1040-ES — tax rate tables — New Jersey Division of Taxation
IT-201-I (2025) — Instructions for Form IT-201 — New York State Department of Taxation and Finance
Arizona Form 140A instructions (2025) — standard deduction — Arizona Department of Revenue
NY Tax Law §601 — 2026 rate schedules, paragraphs (a)-(c)(1)(B)(vii) — New York State Senate
SC1040 Instructions (2025) — South Carolina Department of Revenue
Virginia standard deduction and tax rate schedule — Virginia Department of Taxation
New York City and Yonkers tax — who must pay — New York State Department of Taxation and Finance

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Gross vs Net Pay Explained

Your gross pay is your total earnings before any deductions. Your net pay (take-home pay) is what you actually receive after deductions are removed. The difference between them can be significant—deductions typically reduce your paycheck by 20-40%.

Common deductions: Federal income tax withholding, Social Security tax (6.2%), Medicare tax (1.45%), state/local income tax, health insurance premiums, 401(k) contributions, and dependent care account contributions.

Key Terms & Definitions

Gross Pay

Your total earnings before any deductions. Usually shown on your pay stub as the starting point.

Net Pay (Take-Home Pay)

Your final paycheck after all deductions. This is the amount actually deposited to your account.

Federal Withholding

Federal income tax withheld from your paycheck based on your W-4 form. Your employer sends this to the IRS.

FICA Taxes

Federal Insurance Contributions Act taxes: Social Security (6.2%) and Medicare (1.45%). Both employer and employee pay these.

W-4 Form

The form you complete when starting a job to tell your employer how much federal tax to withhold from each paycheck.

Pay Frequency

How often you're paid: typically weekly, biweekly, semi-monthly, or monthly. Affects both gross and net amounts calculated.

Paycheck & Withholding Tips

✓Update your W-4 after major life changes (marriage, children, second job) to optimize withholding and avoid big refunds or surprise taxes owed.
✓Understand your pay stub: review the breakdown of deductions to ensure they're accurate and identify opportunities to reduce tax withholding.
✓If self-employed or have multiple jobs, make quarterly estimated tax payments to avoid penalties and interest.
✓High earners may be subject to additional Medicare tax (0.9%) on wages above certain thresholds—plan accordingly.
✓Maximize pre-tax benefits like 401(k) and HSA contributions to reduce both current taxes and gross income.
✓This calculator is a planning tool. Always compare results with your actual pay stub to verify accuracy.

Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

How do I estimate take-home pay on a $60,000 salary?

Tap to view the answer

On a $60,000 single-filer salary in a no-income-tax state like Texas, paid biweekly with no pre-tax deductions: federal tax is about $5,020 (after the $16,100 standard deduction), Social Security is $3,720 (6.2%), and Medicare is $870 (1.45%) — total tax of about $9,610, leaving roughly $50,390 a year, or about $1,938 per biweekly paycheck. Add your state's rate if you're not in a no-tax state, and your actual figure will move accordingly.

Why doesn't a 401(k) contribution reduce my paycheck by the full amount I contribute?

Tap to view the answer

Because it only reduces income tax, not FICA. On the same $60,000 salary, contributing $5,000 to a traditional 401(k) lowers taxable income to $55,000, saving about $600 in federal tax, while Social Security and Medicare are still calculated on the full $60,000. Net effect: contributing $192.31 per biweekly paycheck only reduces your take-home pay by about $169.23, because part of the contribution is money you'd otherwise have paid in tax anyway.

Does this calculator include Social Security and Medicare?

Tap to view the answer

Yes. Social Security is 6.2% up to the 2026 wage base of $184,500 — above that, Social Security stops but Medicare doesn't. Medicare is 1.45% on all wages, plus an extra 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (married filing jointly).

Does take-home pay differ by state?

Tap to view the answer

Yes, often by more than people expect. States like Texas, Florida, Washington, and Nevada levy no state income tax at all. Others use a single flat rate (Pennsylvania at 3.07%, for example) or graduated brackets (California, New York). Every one of them is computed here from that state's own published table and its own standard deduction, not a blended average. Local taxes — Maryland's county tax, New York City's resident tax — are the one thing left out.

How accurate is this compared to my actual paycheck?

Tap to view the answer

The federal, Social Security, and Medicare math is exact given your inputs. What can differ: your employer calculates per-paycheck withholding from IRS Publication 15-T tables — a slightly different method than this year-end estimate — and this tool doesn't know about bonuses, commissions, local taxes, or benefit elections you haven't entered. Use your actual pay stub to fine-tune the inputs for a closer match.

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Understanding Your Paycheck: Taxes and Deductions

Your gross pay is reduced by multiple deductions before you see net pay: (1) Federal Income Tax Withholding—based on IRS Publication 15-T tables and your W-4; (2) Social Security Tax—6.2% of your wages, capped at the $184,500 wage base for 2026; (3) Medicare Tax—1.45% of wages, no cap, plus 0.9% on wages above $200,000 ($250,000 married filing jointly); (4) State Income Tax—varies by state, and nine states levy none on wage income; (5) Pre-tax deductions—401(k), HSA, FSA, health insurance premiums; (6) Post-tax deductions—Roth 401(k), garnishments, some insurance. One point catches almost everyone out: a traditional 401(k) contribution reduces the wages your income tax is calculated on, but it does NOT reduce the wages Social Security and Medicare are calculated on. Section 125 benefits such as HSA, FSA and most employer health premiums reduce both. That is why box 1 and boxes 3 and 5 of your W-2 rarely match.

When hired, you fill out Form W-4, which tells your employer HOW MUCH federal income tax to withhold each paycheck. The W-4 lets you claim allowances or additional withholding amounts based on your tax situation. IRS uses the W-4 info and IRS withholding tables to calculate withholding. More allowances = less withholding per paycheck = bigger paycheck but risk of underpayment. Fewer allowances = more withholding = smaller paycheck but likely refund. The W-4 was redesigned in 2020 and no longer uses 'exemptions'—it's now allowance-based with specific dollar amounts. If you get a big refund, adjust W-4 to reduce withholding. If you owe money, increase withholding. Life changes (marriage, baby, second job) require W-4 adjustments. Use IRS W-4 calculator at irs.gov to update.

FICA = Federal Insurance Contributions Act, comprising two taxes: (1) Social Security—6.2% of wages, capped at the $184,500 wage base for 2026, meaning once you earn that much in a year, no more Social Security tax. Example: earn $200,000 = pay Social Security on the first $184,500 only. (2) Medicare—1.45% of wages, NO CAP (you pay 1.45% on every dollar). At high income (>$200K single/$250K married filing jointly/$125K married filing separately), an additional 0.9% Medicare tax applies. Those three thresholds are set in statute and are not adjusted for inflation, so unlike the wage base they do not move each year. These are 'payroll taxes' funding Social Security and Medicare programs. At retirement (62+), you collect Social Security based on your 35 highest-earning years of contributions. Medicare starts at 65. Self-employed people pay both employee and employer portions (15.3% combined). Employees split with employers—each pays 7.65%.

PRE-TAX deductions (401k, HSA, traditional health insurance) reduce your TAXABLE INCOME—they're deducted BEFORE federal/state income taxes calculated. Example: $5,000 paycheck, $500 401k pre-tax = $4,500 taxable for federal withholding purposes. Saves tax. POST-TAX deductions (ROTH 401k, FSA, BERSA) are deducted AFTER tax calculated—don't reduce taxable income. ROTH: contribute after-tax but withdrawals in retirement tax-free. Maximizing pre-tax deductions reduces current taxes & net income: if you contribute $500/paycheck to pre-tax 401k vs $500 ROTH, the pre-tax version technically costs less take-home pay due to tax savings. Strategic: max pre-tax until you hit limits ($24,500 for a 401(k) in 2026), then consider post-tax Roth for tax diversification in retirement.

If you have 2+ jobs, each employer withholds federal tax independently without knowing about others. This often causes UNDER-WITHHOLDING. Example: Two $30,000 jobs = $60,000 total income. Each employer withholds as if $30K is your only income, in 12% bracket. But combined $60K might push you to 22% bracket. You owe extra at tax time if withholding was insufficient. Solution: On your SECOND job, file W-4 claiming $0 allowances or requesting additional flat dollar withholding to cover both jobs' combined tax. OR adjust withholding on your primary job W-4 to cover all jobs' estimated tax. Don't ignore this—it's a common penalty trap.

TRADITIONAL 401(k): Contribute up to $24,500 for 2026 ($32,500 if 50+, or $35,750 at ages 60-63 under the SECURE 2.0 higher catch-up) as pre-tax. Reduces current taxable income and federal/state income tax withholding immediately — though not Social Security and Medicare, which still apply to the full amount. Example: Earn $5,000 biweekly, contribute $500 to a pre-tax 401(k) = $4,500 subject to income tax withholding. In retirement, withdrawals are taxed as ordinary income. HSA (Health Savings Account): Contribute up to $4,400 self-only ($8,750 family) for 2026 as pre-tax. Also reduces current taxes. Can invest and withdraw tax-free for medical expenses. Triple tax-advantaged: deductible, grows tax-free, tax-free withdrawals for medical. These are the most tax-efficient deductions available. Max them if you can.

Nine states levy no tax on wage income: Texas, Florida, Washington, Nevada, Wyoming, Tennessee, South Dakota, Alaska, and New Hampshire. All nine compute an exact $0 here. Other states vary widely: Illinois is a flat 4.95%, Pennsylvania a flat 3.07%, while California, New York and Hawaii run steep graduated brackets — all of which this calculator walks band by band from each state's own published table, after taking off that state's standard deduction and exemptions. Moving states can change net pay by thousands of dollars a year on the same salary, which is why comparing job offers across state lines should always account for it.

BONUSES: Employers can withhold bonuses using EITHER: (1) Supplemental flat rate (default 22% federal in 2026, can be higher), OR (2) Aggregate method—combine bonus with regular pay for that period and calculate withholding on total. Aggregate often results in LESS withheld because bonus 'averages down' into lower bracket. Result: you may owe tax at year-end if bonus wasn't heavily withheld. OVERTIME: Treated as regular wages, subject to normal withholding. If you regularly work OT, adjust your W-4 to account for higher annual income or risk underpayment. Plan ahead: expect lower net from bonuses due to witholding.

Formula & methodology

Formula used

Gross pay

Salary: Annual Salary ÷ pay periods
Hourly: (Rate × min(Hours, 40) + Rate × Multiplier × Overtime Hours) × 52 ÷ pay periods
+ Bonus + Commission + Tips, spread across pay periods

Two different taxable-wage bases

FICA wages = Gross − Section 125 benefits (HSA, FSA, health/dental/vision)
Income-tax wages = FICA wages − Traditional 401(k) and other elective deferrals

Federal income tax

Taxable income = Income-tax wages − Standard deduction
Tax = progressive bracket walk by filing status
− Child Tax Credit (phases out above the filing-status MAGI threshold)

Social Security and Medicare (FICA)

Social Security = min(FICA wages, wage base) × 6.2%
Medicare = FICA wages × 1.45%
+ 0.9% Additional Medicare Tax on FICA wages above the filing-status threshold

State income tax

State taxable income = Income-tax wages − that state's standard deduction and exemptions
Graduated states: progressive bracket walk
Flat-rate states: × the state's statutory rate
− any exemption granted as a credit

Limitations

Federal figures show estimated annual tax liability spread across paychecks, not your employer's actual per-paycheck Publication 15-T withholding, which can differ slightly.
Bonus, commission and tips are taxed here as ordinary income; employers often withhold bonuses at a flat 22% federal supplemental rate instead, so per-check withholding on a bonus may not match.
The 2025-2028 federal deductions for qualified tips (up to $25,000) and the overtime premium (up to $12,500, or $25,000 on a joint return) are not applied, because they depend on your occupation and on how your employer reports the pay. If you qualify, your federal income tax is lower than shown. The $6,000 enhanced deduction for filers aged 65 and older is applied when you tick Age 65 or Older.
Of local income taxes, only New York City and Yonkers are modelled (choose them under New York). Other local taxes are not included: Maryland charges a county tax of 2.25%-3.20%, and Philadelphia, most Ohio cities and Portland/Multnomah County levy their own. Where a state tapers its standard deduction or credit at higher incomes (CT, ME, OH, RI, UT, WI) that taper is not modelled.
South Carolina and Virginia bracket tables reflect the most recently published schedule at time of verification, which may be a prior tax year if the state had not yet published 2026 figures. New York uses its 2026 statutory rates, but its supplemental tax above $107,650 of income is not included.

Understanding Your Paycheck: Taxes and Deductions

Calculator inputs

Income Information

Filing & Household Information6 options

Pre-Tax Deductions8 options

Post-Tax Deductions3 options

Your results

Sources & methodology

Formula & methodology

Formula used

Gross pay

Two different taxable-wage bases

Federal income tax

Social Security and Medicare (FICA)

State income tax

Limitations

Sources & references

Gross vs Net Pay Explained

Key Terms & Definitions

Gross Pay

Net Pay (Take-Home Pay)

Federal Withholding

FICA Taxes

W-4 Form

Pay Frequency

Paycheck & Withholding Tips

How do I estimate take-home pay on a $60,000 salary?

Why doesn't a 401(k) contribution reduce my paycheck by the full amount I contribute?

Does this calculator include Social Security and Medicare?

Does take-home pay differ by state?

How accurate is this compared to my actual paycheck?

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Calculator inputs

Income Information

Filing & Household Information6 options

Pre-Tax Deductions8 options

Post-Tax Deductions3 options

Your results

Sources & methodology

How to Use This Calculator

Example Calculation

Understanding Your Results

Key Tips

Understanding Your Paycheck: Taxes and Deductions

Formula & methodology

Formula used

Gross pay

Two different taxable-wage bases

Federal income tax

Social Security and Medicare (FICA)

State income tax

Limitations

Sources & references

How to Use This Calculator

Example Calculation

Understanding Your Results

Key Tips

Understanding Your Paycheck: Taxes and Deductions