US · 2026
Paycheck calculator
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social security | −$143.08 | −$3,720.08 |
| Medicare | −$33.46 | −$869.96 |
| Take-home pay | $1,938.07 | $50,389.82 |
The official method, step by step
- Pay is annualized, then reduced by the Form W-4 amount for your filing status ($8,600, or $12,900 if married filing jointly) unless the Step 2 box is checked.
- Federal income tax comes from the IRS 2026 Annual Percentage Method table for that status, divided back to one paycheck.
- Social security is 6.2% of wages until the year's wages reach $184,500.
- Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
- A pre-tax 401(k) lowers federal income tax wages, not social security or Medicare wages.
What this leaves out
- State and local income tax (see the state pages for states without one)
- State programs such as disability or paid leave insurance
- Benefits, garnishments and other after-tax deductions
- W-4 Step 3 credits and Step 4 entries (the pay stub generator handles them)
Sources: IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the Annual Percentage Method Tables; IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: social security and Medicare tax, Additional Medicare Tax.
Paycheck calculator: common questions
Does this include state tax?
No. State and local income tax aren't included. In states with no personal income tax, such as Texas and Florida, the federal figures are the whole of the tax withheld.
How is federal income tax withholding calculated?
With the IRS percentage method in Publication 15-T: pay is annualized, adjusted for the employee's Form W-4, run through the 2026 table for their filing status and divided back to one paycheck.
How much are social security and Medicare in 2026?
Social security is 6.2% of wages up to $184,500 for the year. Medicare is 1.45% of all wages, plus an extra 0.9% on wages over $200,000 in the year.
Why might a real paycheck differ?
Benefits, retirement contributions, garnishments, W-4 credits or extra withholding, and state or local taxes all change the amount. Your employer's payroll record is the final figure.
Can I make a pay stub from this?
Yes. “Make a pay stub with these numbers” opens the pay stub generator with this paycheck and these deductions filled in. You add the work state, pay date, employer and employee details, and pick a layout. It's free to create and preview.
More on US paycheck taxes
- Gross pay vs net payGross pay is what you earn before anything is taken out; net pay is what you receive. How to get from one to the other, with a worked example.
- Payroll vs paycheck vs pay stub: what each word meansPayroll is the process, a paycheck is the money, a pay stub is the record. What each word means for a small US employer, with a worked 2026 example.
- What is FITW on a pay stub?FITW means federal income tax withheld. How it’s worked out from your Form W-4, why it changes between paychecks, and how to change it.
- Form W-4 for employers: what to collect and how it sets withholding (2026)An employer's guide to Form W-4 for 2026: what to collect from new hires, what to do without one, invalid and exempt forms, and how it sets withholding.
- What is FICA tax?FICA is social security and Medicare tax. The 2026 rates, the $184,500 wage base, the Additional Medicare Tax and what employers pay, with examples.
- What is OASDI on a pay stub?OASDI on a pay stub is the Social Security tax withheld from your pay. What the letters mean, and how it relates to FICA and Medicare.
- New York City paycheck calculatorFree 2026 NYC paycheck calculator: federal tax, FICA, New York State and New York City income tax, disability and Paid Family Leave, per paycheck.
- Salary paycheck calculatorFree 2026 salary paycheck calculator: turn an annual salary into each paycheck's gross pay, federal and state tax, social security, Medicare and take-home.
- Hourly paycheck calculatorFree 2026 hourly paycheck calculator: hourly rate, hours and time-and-a-half overtime to gross pay, federal and state tax, FICA and take-home per paycheck.
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