acalculator

How much payroll tax is due?

Enter the wages on a paycheck and the wages paid earlier in the year to see the payroll tax the employee and the employer each pay, with 2026 rates from IRS Publication 15. An estimate, not tax advice.

Your numbers

State unemployment tax
Total payroll tax
$397.50

On $2,500.00 of wages, the payroll tax is $397.50: $191.25 from the employee and $206.25 from the employer.

Employee pays $191.25Employer pays $206.25
48% employee pays52% employer pays
Employee pays
$191.25
Employer pays
$206.25
Social Security (each)
$155.00
Medicare (each)
$36.25
Additional Medicare (employee)
$0.00
FUTA (employer)
$15.00
State unemployment (employer)
$0.00
Tax year
2026 rates, Social Security wage base $184,500

Answer for the example date Wednesday, September 30, 2026. It changes to today's date when the page loads.

Total payroll tax: $397.50. On $2,500.00 of wages, the payroll tax is $397.50: $191.25 from the employee and $206.25 from the employer.

Who pays what?

The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use

How to calculate

Computes the payroll tax on one paycheck: the employee’s Social Security and Medicare, and the employer’s matching share, federal unemployment tax (FUTA), and state unemployment tax.

Example with the default inputs (Wages this paycheck $2,500.00, Wages paid so far this year $0.00, Employer pays FUTA Yes, State unemployment tax rate 0%, State unemployment wage base $7,000.00, Pay date September 30, 2026) on the example date Wednesday, September 30, 2026: On $2,500.00 of wages, the payroll tax is $397.50: $191.25 from the employee and $206.25 from the employer.

Method: Employee: Social Security = 6.2% × min(wages, max(0, $184,500 − wages so far)); Medicare = 1.45% × wages; Additional Medicare = 0.9% × min(wages, max(0, wages so far + wages − $200,000)). Employer: the same Social Security and Medicare (no Additional Medicare), FUTA = 0.6% × min(wages, max(0, $7,000 − wages so far)), state unemployment = rate × min(wages, max(0, state base − wages so far)).

  • An estimate, not tax advice. Rates are for 2026 (IRS Publication 15).
  • FUTA uses the full 5.4% credit for state unemployment tax paid on time. Credit reduction states (announced each November) and state-run disability or family leave taxes are not modelled.
  • Wages are subject to Social Security and Medicare: a traditional 401(k) does not reduce them; section 125 health and HSA deductions do.
  • The employer does not match Additional Medicare Tax. The employee’s final Additional Medicare Tax depends on the filing status on the return (Form 8959).

Machine-readable copies: Markdown, JSON.

Worked examples

Each example is checked against the calculator on every build.

  1. Wages this paycheck $5,000.00, Wages paid so far this year $0.00, Employer pays FUTA yes, Pay date 2026-01-15 gives Social Security (each) $310.00, Medicare (each) $72.50, Additional Medicare (employee) $0.00, FUTA (employer) $30.00, Employee pays $382.50, Employer pays $412.50, Total payroll tax $795.00.Source: IRS Pub 15 (2026) sections 9 and 14
  2. Wages this paycheck $5,000.00, Wages paid so far this year $182,000.00, Employer pays FUTA yes, Pay date 2026-11-15 gives Social Security (each) $155.00, Medicare (each) $72.50, FUTA (employer) $0.00, Total payroll tax $455.00.Source: IRS Pub 15 (2026) sections 9 and 14
  3. Wages this paycheck $5,000.00, Wages paid so far this year $198,000.00, Employer pays FUTA yes, State unemployment tax rate 2.7%, State unemployment wage base $10,000.00, Pay date 2026-12-15 gives Social Security (each) $0.00, Medicare (each) $72.50, Additional Medicare (employee) $27.00, State unemployment (employer) $0.00, Employee pays $99.50, Total payroll tax $172.00.Source: IRS Pub 15 (2026) sections 9 and 14
  4. Wages this paycheck $4,000.00, Wages paid so far this year $5,000.00, Employer pays FUTA yes, State unemployment tax rate 3.4%, State unemployment wage base $9,000.00, Pay date 2026-03-15 gives FUTA (employer) $12.00, State unemployment (employer) $136.00, Employee pays $306.00, Employer pays $454.00, Total payroll tax $760.00.Source: IRS Pub 15 (2026) sections 9 and 14

How it works

Let W be the wages on this paycheck and Y the wages the same employer paid earlier in the year. Rates are for 2026.

Employee (withheld from pay)

  • Social Security = 6.2% × min(W, max(0, 184,500 − Y)).
  • Medicare = 1.45% × W.
  • Additional Medicare Tax = 0.9% × min(W, max(0, Y + W − 200,000)).

Employer

  • Social Security and Medicare: the same amounts as the employee's (the employer does not pay Additional Medicare Tax).
  • FUTA = (6.0% − 5.4%) × min(W, max(0, 7,000 − Y)), when the employer pays FUTA.
  • State unemployment = your rate × min(W, max(0, state wage base − Y)).

Total payroll tax = employee part + employer part. Amounts are not rounded.

Worked examples by hand

  1. $5,000, first paycheck of the year. Social Security 6.2% × 5,000 = 310 each; Medicare 1.45% × 5,000 = 72.50 each; FUTA 0.6% × 5,000 = 30. Employee 382.50, employer 412.50, total $795.
  2. $5,000 with $182,000 paid before. Social Security on 184,500 − 182,000 = 2,500: 155 each. Medicare 72.50 each. FUTA 0. Total 155 + 72.50 + 155 + 72.50 = $455.
  3. $5,000 with $198,000 paid before, state 2.7% on $10,000. Social Security 0. Medicare 72.50 each. Additional Medicare 0.9% × (203,000 − 200,000) = 27. State and FUTA 0. Employee 99.50, total $172.
  4. $4,000 with $5,000 paid before, state 3.4% on $9,000. Social Security 248 each, Medicare 58 each. FUTA 0.6% × (7,000 − 5,000) = 12. State 3.4% × 4,000 = 136. Employee 306, employer 248 + 58 + 12 + 136 = 454, total $760.

Other questions people ask

What payroll taxes does an employer pay?

The employer matches the employee’s Social Security (6.2%) and Medicare (1.45%), pays federal unemployment tax (FUTA, 0.6% net on the first $7,000 of each employee’s wages), and pays state unemployment tax at the rate its state assigns.

What payroll taxes come out of an employee’s pay?

Social Security at 6.2% until the year’s wages reach $184,500 (2026), Medicare at 1.45% of all wages, and Additional Medicare Tax at 0.9% on wages over $200,000 in the year. Federal and state income tax withholding also come out, but they are income tax, not payroll tax.

What is FICA?

FICA is the Federal Insurance Contributions Act: Social Security and Medicare tax. Together they are 7.65% of wages for the employee and 7.65% for the employer, until Social Security stops at the wage base.

Why did Social Security stop on my paycheck?

Social Security tax applies only to the first $184,500 of wages from one employer in 2026. Once your year-to-date wages pass it, no more is withheld for the rest of the year. With two employers, each withholds up to the base, and you claim the extra back on your tax return.

How does FUTA work?

FUTA is 6.0% of the first $7,000 of each employee’s wages in the year. Employers that pay their state unemployment tax on time get a credit of up to 5.4%, so most pay 0.6%, at most $42 per employee a year. In a credit reduction state the credit is smaller.

Do 401(k) contributions reduce payroll tax?

No. Traditional 401(k) deferrals lower income tax but are still subject to Social Security and Medicare. Health premiums and HSA contributions through a section 125 cafeteria plan are not subject to them, so enter wages after those.