US Payroll Tax Calculator

Calculate federal income tax, FICA, and state tax deductions. See take-home pay and total employer costs for any salary.

$

Take-Home Pay

$0.00

Federal Tax

$0.00

FICA (Employee)

$0.00

State Tax

$0.00

Annual Per Period

Disclaimer: This calculator provides estimates based on 2025 federal tax rates with standard deduction. Actual taxes depend on deductions, credits, local taxes, and individual circumstances. Consult a tax professional for precise calculations.

How Payroll Taxes Work in the US

US payroll taxes consist of three main components: federal income tax (progressive brackets), FICA (Social Security and Medicare), and state income tax. Employers are responsible for withholding these from employee paychecks and also pay their own share of FICA.

2025 Federal Tax Brackets (Single)

Taxable Income Rate
$0 - $11,92510%
$11,926 - $48,47512%
$48,476 - $103,35022%
$103,351 - $197,30024%
$197,301 - $250,52532%
$250,526 - $626,35035%
$626,351+37%

FICA Tax Explained

FICA consists of two parts:

  • Social Security: 6.2% employee + 6.2% employer on wages up to $176,100
  • Medicare: 1.45% employee + 1.45% employer with no wage cap
  • Additional Medicare: 0.9% employee-only on wages over $200,000

Payroll for Accountants

Accurate payroll tax calculation is critical for compliance. Use this calculator for quick estimates when advising clients on compensation planning, comparing salary packages, or estimating quarterly tax payments.

For automated payroll processing, consider AI accounting tools like QuickBooks or Sage with integrated payroll modules.

Frequently Asked Questions

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