Paycheck Calculator
Estimate one 2026 US paycheck after federal income tax withholding, Social Security, Medicare, traditional 401(k), Section 125 benefits, entered state or local withholding, and post-tax deductions.
Last Updated: July 29, 2026Calculate 2026 Take-Home Pay
Use regular-wage mode for ordinary wages and qualifying combined payments. Supplemental mode estimates a standalone supplemental-only payment with no concurrent regular wages when the optional 22% conditions, a valid W-4 exemption, or mandatory 37% rules apply.
$549.88 in taxes and deductions from $3,000.00 gross pay.
Federal withholding uses 2026 Publication 15-T Worksheet 1A. State and local amounts are exactly what you entered.
Current payment breakdown
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Taxable wage bases and thresholds
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Calculation steps
What This 2026 Paycheck Calculator Estimates
A paycheck calculation answers a payroll question: how much of one gross wage payment may reach you after employee withholding and deductions? It does not calculate the final tax liability on a federal or state return.
This tool models a US employee paid during calendar year 2026. Regular mode follows the automated percentage method in IRS Publication 15-T Worksheet 1A for a Form W-4 from 2020 or later. It then calculates employee Social Security, regular Medicare, and employer-level Additional Medicare withholding using current-payment and year-to-date wages.
You enter state and local withholding as dollar amounts because every state and locality has its own forms, wage definitions, allowances, reciprocity rules, and payroll taxes. The calculator never substitutes a national flat-rate guess for those rules.
Scope: This is an employee gross-to-net estimate. It does not calculate employer payroll taxes, self-employment tax, state unemployment, workers' compensation, garnishment limits, or the final refund or balance on a tax return.
How to Use the Paycheck Calculator
- Choose regular mode for ordinary or qualifying combined unidentified wages. Use supplemental mode only for a standalone supplemental-only payment when 22% eligibility, a valid W-4 exemption, or mandatory 37% rules apply. Concurrent separately stated supplements and aggregate-method differentials are outside this calculator.
- Enter gross cash wages for the current payment. In regular mode, choose the actual payroll frequency.
- Copy the filing choice and dollar amounts from the employee's active 2026 Form W-4. Step 3 is an annual credit total. Step 4(c) is a per-paycheck amount.
- Enter traditional 401(k)-type, Section 125, and post-tax deductions separately so their wage treatment is not mixed.
- Enter year-to-date Social Security and Medicare wages from this employer before the current payment.
- Add state and local withholding from a reliable state calculator or pay-stub estimate.
- Calculate and review net pay, every deduction, the federal wage base, FICA thresholds, and the step-by-step explanation.
Use current-employer year-to-date figures. A successor employer may need to include predecessor wages under special rules, but wages from unrelated employers are usually not combined by one employer when it withholds FICA.
Paycheck Formula
The formula is simple, but the wage base differs by item. A traditional 401(k) deferral generally reduces federal income tax withholding wages while remaining subject to Social Security and Medicare. A qualifying Section 125 benefit often reduces all three wage bases. Post-tax deductions reduce cash only.
How 2026 Federal Income Tax Withholding Works
Regular mode uses Publication 15-T Worksheet 1A. The calculator annualizes current federal-taxable wages by the selected number of pay periods. It adds Form W-4 Step 4(a), then subtracts Step 4(b) and the worksheet adjustment of $12,900 for married filing jointly or qualifying surviving spouse, or $8,600 for the other filing choices. That worksheet adjustment is zero when the Step 2 checkbox schedule applies.
The adjusted annual wage enters the correct 2026 standard or Step 2 percentage schedule. The annual tentative withholding is divided by the number of periods. The calculator subtracts Step 3 credits allocated to the period, but not below zero, then adds Step 4(c). A valid exemption election sets federal income tax withholding to zero while leaving FICA and other deductions active.
| Worksheet stage | Calculator treatment | Why it matters |
|---|---|---|
| Adjust wages | Annualize the period, add Step 4(a), subtract Step 4(b) and the applicable worksheet amount. | This is not the same as applying return brackets directly to one paycheck. |
| Apply schedule | Use standard or Step 2 annual percentage rows for the selected W-4 filing choice. | Step 2 halves key bracket spacing and generally increases withholding. |
| Return to period | Divide annual tentative withholding by pay periods. | Weekly, biweekly, semimonthly, and monthly payments are not interchangeable. |
| Credits and extra | Subtract Step 3 per period, then add Step 4(c). | Step 3 is annual, while Step 4(c) is already a per-payment amount. |
Enter Form W-4 Amounts, Not Tax-Return Guesses
The three filing choices in this calculator match the 2026 Form W-4: single or married filing separately, married filing jointly or qualifying surviving spouse, and head of household. They drive withholding schedules. They do not confirm that a person qualifies to file a return using that status.
Step 3 accepts a dollar total because the form allows dependent credits and other expected credits. Restricting it to a child count would be incomplete. Step 4(b) also accepts the final worksheet total. The 2026 worksheet can include eligible deductions for qualified tips, qualified overtime, vehicle loan interest, seniors, other adjustments, and excess itemized deductions. Determine eligibility first, then enter the allowed total once.
If the employee checks the 2026 exemption box, the employee certifies that both exemption conditions are met. Selecting it here models zero federal withholding in regular mode. It does not certify eligibility, exempt FICA or state amounts, or override withholding required on certain supplemental wages.
2026 Social Security and Medicare Withholding
Employee Social Security tax is 6.2% on covered wages through the 2026 wage base of $184,500. The calculator taxes only the part of current Social Security wages that fits below the remaining base. It does not silently cap or rewrite the year-to-date value you enter.
Regular Medicare tax is 1.45% on all covered Medicare wages, with no annual wage cap. An employer must also withhold 0.9% Additional Medicare Tax from wages it pays to an employee above $200,000 in the calendar year. That payroll threshold does not change with filing status, even though the employee's final Additional Medicare Tax liability may use a different return threshold.
Year-to-date inputs prevent two common errors: continuing Social Security tax after the wage base is reached, and missing the exact payment where Medicare wages cross $200,000. The results show both the taxable current slice and the remaining Social Security base.
Traditional 401(k), Section 125, and Post-Tax Deductions
The traditional 401(k)-type field models a qualified elective deferral that reduces federal income tax withholding wages but remains in Social Security and Medicare wages. A Roth contribution belongs in the post-tax field because it does not reduce current federal withholding wages.
The Section 125 field models a qualifying cafeteria-plan benefit excluded from federal income tax, Social Security, and Medicare wages. Actual treatment depends on the benefit and plan. Some benefits, owners, partners, shareholders, nonqualified arrangements, and state rules differ.
The tool blocks entered employee deductions when the traditional 401(k), Section 125, and post-tax total exceeds gross pay. It does not silently trim an input. If computed taxes plus entered deductions produce a negative result, the result remains visible with a warning because actual payroll may limit, defer, or reject an unavailable deduction.
Bonuses and Separately Identified Supplemental Wages
Bonuses, commissions, overtime, severance, prizes, back pay, and certain fringe benefits can be supplemental wages. Combined unidentified wages can use regular mode only while the common-control supplemental total stays at or below $1 million. Supplemental mode estimates only a standalone supplemental-only payment. A concurrent separately stated supplement or separate aggregate-method differential needs regular-wage data and is outside this whole-payment calculator.
The optional 22% method requires the conditions beside the checkbox. The $1 million total includes earlier federal-taxable supplemental wages from this employer and businesses under common control. A valid current W-4 exemption makes the at-or-below-$1-million slice zero. The excess always uses mandatory 37%. An unconfirmed, nonexempt lower slice stops because it requires the unsupported aggregate method.
FICA still applies to covered supplemental wages. The qualified tip and overtime deductions available on a return or through an updated W-4 do not make those wages automatically exempt from Social Security or Medicare.
State and Local Withholding Is User Entered
A state name alone is not enough to reproduce payroll. States use different certificates, tables, exemptions, standard deductions, supplemental rates, disability programs, reciprocity agreements, and local taxes. Some have no broad individual wage tax. Cities, counties, school districts, and transit districts can add separate rules.
Enter a current per-payment amount from the state authority, employer payroll, or a state-specific calculator. The tool subtracts exactly what you enter. It does not claim that the amount reduces federal or FICA wages.
Worked Example: $3,000 Biweekly Paycheck
Single employee with a basic 2026 Form W-4
Assume $3,000 of biweekly wages, no Step 2 checkbox, no Step 3 or Step 4 amounts, no employee deductions, no prior FICA wages, and no entered state or local withholding.
The federal calculation annualizes $3,000 across 26 periods, applies the $8,600 Worksheet 1A adjustment and the 2026 single standard schedule, then returns the result to one period. Changing only the frequency changes federal withholding because it changes annualized wages.
Paycheck Withholding Is Not Annual Income Tax
Payroll withholding is a prepayment based on the wage period and the employee's Form W-4. Annual federal tax uses the complete return, including all income, deductions, credits, capital transactions, additional taxes, payments, and filing facts. A smaller paycheck withholding amount does not necessarily mean lower annual tax.
Use the separate US Income Tax Calculator for a full-year federal estimate. Use the IRS Tax Withholding Estimator when year-to-date withholding, multiple jobs, part-year work, business income, capital gains, or major life changes matter.
Important Calculator Limits
- The tool supports a 2020-or-later Form W-4 and does not implement the optional bridge for an unchanged 2019-or-earlier form.
- It does not reproduce the IRS multiple-jobs worksheet, nonresident-alien adjustment, lock-in letter, percentage-of-wages agreement, part-year method, cumulative method, or special director and agricultural rules.
- It does not calculate every taxable fringe benefit, allocated tip, third-party sick pay, church employee rule, railroad tax, household employee tax, or employee share paid by an employer.
- It does not determine plan eligibility, contribution limits, garnishment priority, minimum-wage protection, paid leave, employer match, or benefit value.
- Payroll systems can use permitted consistent rounding and state-specific methods, so a real pay stub can differ by cents or more.
Review the result against the actual pay statement. Ask payroll to explain a wage base or deduction that does not match the employee's records.
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Paycheck Calculator FAQs
How is a paycheck calculated?
Start with gross cash wages. Subtract employee pre-tax contributions, federal income tax withholding, employee Social Security and Medicare, entered state and local withholding, and post-tax deductions. The amount left is estimated net pay for the current payment.
Why does paycheck withholding differ from annual income tax?
Withholding is a payroll prepayment based on one wage period and Form W-4 instructions. Annual income tax uses the complete return, including all income, deductions, credits, payments, capital transactions, and filing facts. A refund or balance reconciles the difference.
What are the 2026 Social Security rate and wage base?
The employee Social Security rate is 6.2% on covered wages through the 2026 wage base of $184,500. This calculator uses current-employer year-to-date Social Security wages so it taxes only the part of the current payment below the remaining base.
When does Additional Medicare Tax withholding begin?
An employer begins withholding the additional 0.9% in the pay period when Medicare wages it pays to the employee exceed $200,000 for the calendar year. The employer withholding threshold is $200,000 regardless of the employee's filing status.
Do traditional 401(k) and Section 125 deductions affect the same wages?
Usually not. A qualifying traditional 401(k) deferral generally reduces federal income tax withholding wages but remains subject to FICA. A qualifying Section 125 benefit often reduces federal, Social Security, and Medicare wages. Confirm the actual plan and state treatment.
What does the Form W-4 Step 2 checkbox do?
Step 2 directs payroll to the special two-jobs withholding schedule when the form's conditions apply. The schedule uses narrower bracket spacing and generally withholds more. Both jobs should follow the Form W-4 instructions for the checkbox method.
Does a Form W-4 exemption stop Social Security and Medicare?
No. On regular wages, a valid Form W-4 exemption generally sets federal withholding to zero. It does not exempt FICA, state, or local amounts, and certain supplemental wages can still require federal withholding, including the mandatory 37% portion above $1 million.
Is every bonus withheld at 22%?
No. An eligible standalone supplemental payment uses optional 22% below the common-control $1 million total unless a valid current W-4 exemption makes that slice zero. The excess always uses mandatory 37%. Concurrent separately stated supplements and aggregate-method differentials are outside this whole-payment calculator.
Does the calculator know my state and local tax?
No. State and local payroll systems use jurisdiction-specific certificates, tables, wage bases, and special taxes. Enter a per-payment amount from an official state tool, employer payroll, or another reliable source. The calculator subtracts exactly the entered amount.
Will this calculator match my pay stub exactly?
Not always. A payroll system can include taxable benefits, special wage definitions, allowed rounding, state forms, local taxes, garnishments, prior corrections, and employer-specific benefit rules not collected here. Use the result for planning and compare it with payroll records.
Official 2026 Sources
- IRS Publication 15-T for 2026 for Worksheet 1A and federal percentage schedules.
- IRS Publication 15 for 2026 for FICA and supplemental-wage withholding.
- 26 CFR 31.3402(g)-1 for supplemental methods and W-4 exemption treatment.
- 2026 Form W-4 for filing choices, credits, adjustments, and exemption instructions.
- SSA contribution and benefit base table for the 6.2% employee rate and $184,500 Social Security wage base.
- IRS Tax Withholding Estimator for a year-to-date household withholding review.