From gross pay to take-home pay
Your salary is your gross pay. Before it reaches you, your employer withholds several things. Pre-tax deductions such as a traditional 401(k) come off first. Then federal income tax is withheld on what's left, using the IRS brackets and your standard deduction. Separately, FICA payroll taxes — Social Security and Medicare — are charged on your full wages. What remains is your net or take-home pay.
Worked example
A single filer earning $75,000, paid every two weeks (26 paychecks), putting 5% ($3,750) into a traditional 401(k):
- Taxable income: $75,000 − $3,750 − $16,100 standard deduction = $55,150
- Federal income tax: $1,240 + $4,560 + $1,045 = $6,845 a year
- Social Security: 6.2% × $75,000 = $4,650; Medicare: 1.45% × $75,000 ≈ $1,088
- Take-home: $75,000 − $3,750 − $6,845 − $5,738 = $58,667 a year, or about $2,256 per paycheck
Notice the 401(k) saved about $825 of federal income tax ($3,750 × 22%), so the $144-per-paycheck contribution only reduced take-home pay by about $112.
2026 payroll tax figures
- Social Security: 6.2% on wages up to $184,500
- Medicare: 1.45% on all wages
- Additional Medicare: 0.9% above $200,000 ($250,000 married filing jointly)
Sources: IRS tax year 2026 adjustments; SSA contribution and benefit base. The FICA tax calculator shows the employer's share and the wage-base cap in detail.
What this includes & its limits
- Federal income tax, Social Security, Medicare (incl. Additional Medicare) and traditional 401(k), for W-2 employees.
- Assumes the same salary all year and the standard deduction; no credits, bonuses taxed at supplemental rates, or other income.
- Includes state income tax and mandatory state payroll programs for 29 states; does not include city/county income taxes, health premiums or other benefit deductions.
Paycheck calculator by state
State income tax is often the biggest difference between two paychecks of the same size. Pick your state for its 2026 rates, payroll programs and a worked example, or compare every state for your salary:
- Alaska
- Arizona
- California
- Colorado
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Iowa
- Kentucky
- Louisiana
- Massachusetts
- Michigan
- Mississippi
- Nevada
- New Hampshire
- New Jersey
- New York
- North Carolina
- Ohio
- Pennsylvania
- South Dakota
- Tennessee
- Texas
- Utah
- Virginia
- Washington
- Wyoming
Frequently asked questions
An estimate for general guidance, not tax or payroll advice. Your pay stub and W-4 settings are the final word.