The order things come out of your pay
Take-home pay is your salary less three taxes: federal income tax, state income tax, and FICA — Social Security and Medicare. On top of those sit the deductions you chose yourself, such as a 401(k) contribution and health insurance premiums.
FICA is 6.2% for Social Security and 1.45% for Medicare. Social Security stops at a wage base of $184,500 in 2026, so nothing more is withheld above that, but Medicare has no ceiling and an extra 0.9% applies above $200,000 for a single filer.
Federal income tax runs through progressive brackets. The 2026 standard deduction is $16,100 for a single filer, and what remains after pre-tax deductions and that allowance is taxed at 10%, then 12%, then 22% and so on, band by band. This calculator follows that same sequence.
Where paycheck estimates go wrong
It is easy to assume a 401(k) contribution reduces every tax. It only reduces income tax; FICA is unchanged. Contributing 6% of a $75,000 salary — $4,500 — cuts federal income tax by roughly $990 while Social Security and Medicare withholding stay exactly the same.
Health premiums work the other way. Paid through a Section 125 plan, they reduce both income tax and FICA, so the same dollar saves more tax there than in a 401(k). That is why this calculator asks for the two separately.
Leaving out local income tax throws the answer off in big cities. New York City adds up to 3.876% on top of state tax, and every Maryland county charges between 2.25% and 3.20%. This calculator excludes local tax, so subtract it yourself if you live in one of those places.
Before you pick a state
Nine states take no income tax on wages. They often make it up through property or sales tax, so comparing income tax alone misreads the real burden. Texas has some of the highest property taxes in the country and Washington leans heavily on sales tax.
When a job change moves you between states, check that the raise is not consumed by the tax difference — or the reverse. Moving from California to Texas raises take-home pay at the same salary, but housing costs can easily swamp the gain.
2026 payroll tax rates
Social Security and Medicare — together called FICA — are flat percentages of pay, with no brackets and no standard deduction. The Social Security part stops once your wages for the year reach $184,500, which caps the employee's share at $11,439. Medicare has no cap, and wages above $200,000 carry an extra 0.9% that only the employee pays.
Your employer pays a matching 6.2% and 1.45% on top of your salary. That half never appears on your pay stub, but it is why a 1099 contractor, who pays both halves as self-employment tax, needs a higher rate than an employee to come out even.
| Tax | Employee | Employer | Applies to |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | 1.45% | All wages |
| Additional Medicare | 0.9% | None | Wages above $200,000 |
Take-home pay at common salaries
The table runs this calculator for a single filer in Texas, which has no state income tax, paid every two weeks with no 401(k) contribution and no health premium. Everything else is exactly what the calculator applies: the 2026 federal brackets, the $16,100 standard deduction and FICA. In a state with an income tax, take-home pay is lower by that state's tax; pick your state above to see it.
At $75,000 the take-home is $61,593 a year, or $2,369 every two weeks. Two breakpoints show up near the bottom of the table: above $184,500 of salary Social Security stops, and above $200,000 the Additional Medicare tax starts.
| Salary | Federal income tax | Social Security + Medicare | Take-home per year | Per paycheck (26) |
|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $26,285 | $1,011 |
| $50,000 | $3,820 | $3,825 | $42,355 | $1,629 |
| $75,000 | $7,670 | $5,738 | $61,593 | $2,369 |
| $100,000 | $13,170 | $7,650 | $79,180 | $3,045 |
| $150,000 | $24,734 | $11,475 | $113,791 | $4,377 |
| $200,000 | $36,734 | $14,339 | $148,927 | $5,728 |
| $300,000 | $68,134 | $16,689 | $215,177 | $8,276 |
Withholding is an estimate of the same tax
Your employer does not run this calculation. It withholds from each paycheck using the percentage-method tables in IRS Publication 15-T and the entries on your Form W-4, treating each paycheck as if it repeated all year. This calculator works out the tax for the whole year instead, so a single paycheck can differ slightly; the difference is settled when you file your return.
The Additional Medicare tax is where the gap is easiest to see. Employers must start withholding the extra 0.9% once they pay you more than $200,000 in a calendar year, whatever your filing status, but what you owe depends on filing status: the threshold is $250,000 on a joint return and $125,000 married filing separately. This calculator uses the filing-status threshold, so a joint filer earning $220,000 sees no Additional Medicare here while the employer withholds $180; Form 8959 squares the two when you file.
Two jobs work the other way. Each employer withholds Social Security up to the $184,500 cap on its own wages, so if two paychecks together pass the cap, too much is withheld. The excess counts as a payment toward your income tax when you file (IRS Publication 505).