Payroll Calculator
Work out an employee's gross pay, deductions and the employer's payroll taxes for a US pay period.
About the Payroll Calculator
Gross pay includes overtime at 1.5× for non-exempt employees over 40 hours a week. Employees have federal income tax, 6.2% Social Security (up to the 2026 wage base of $184,500), 1.45% Medicare and state tax withheld. Employers match FICA and pay federal unemployment tax (FUTA: 0.6% after the standard credit, on the first $7,000 of wages) and state unemployment tax (SUTA) at a state-assigned rate.
The formula
Net = gross − pre-tax deductions − federal − FICA − state; employer cost = gross + 7.65% + FUTA + SUTA
Worked example
Example: Net pay = $2,143.67
- Inputs: Hourly rate: 31 $; Hours this pay period: 88 hours; Overtime hours (1.5×): 4 hours; Pay frequency: Biweekly; Filing status: Single; 401(k) deferral: 6%; State income tax (approx. flat): 4%; Employer state unemployment (SUTA) rate: 3%.
- Formula: Net = gross − pre-tax deductions − federal − FICA − state; employer cost = gross + 7.65% + FUTA + SUTA
- Result: Net pay = $2,143.67
- Employer FICA: $222.92
- FUTA (0.6%): $1.62
- SUTA: $8.08
Things to keep in mind
- Federal withholding is estimated by annualising this paycheck with the standard deduction; actual withholding follows Publication 15-T and the employee's W-4. FUTA/SUTA assume the wage base hasn't been reached.
Questions people ask
When are payroll taxes due?
Depending on size, semi-weekly or monthly deposits through EFTPS, with quarterly Form 941.
Is FUTA always 0.6%?
It's 6% less a 5.4% credit; employers in credit-reduction states pay more.