Payroll Deductions Calculator 2026
See exactly what comes out of your paycheck. Enter your gross pay, filing status, state, and pre-tax deductions to get a full breakdown of federal income tax, FICA (Social Security + Medicare), state income tax, 401(k), and health insurance — plus your net take-home per paycheck and annually using 2026 IRS brackets and the $176,100 Social Security wage base.
Pay & Filing
Pre-Tax Deductions
How 2026 US Payroll Deductions Work
A US paycheck is reduced by four main categories of deductions before you see your net take-home: pre-tax contributions (401(k) and Section 125 health insurance), federal income tax, FICA payroll tax (Social Security and Medicare), and state income tax. Pre-tax contributions come out first and lower the wages subject to federal and state income tax — but Social Security and Medicare are still calculated on gross wages minus only the Section 125 (cafeteria plan) portion, since 401(k) contributions are not exempt from FICA. Understanding the order of operations is key to estimating your real take-home pay. Last updated: April 2026.
Federal Income Tax — 2026 Brackets
The IRS uses progressive brackets that rise from 10% to 37%. For 2026, single filers pay 10% on the first $12,200, 12% up to $49,650, 22% up to $105,925, 24% up to $202,450, 32% up to $257,050, 35% up to $642,600, and 37% above that. Married filing jointly brackets are roughly double. The 2026 standard deduction is $15,750 single, $31,500 married filing jointly, $15,750 married filing separately, and $23,625 head of household — these are subtracted from annualized taxable wages before the brackets apply. This calculator annualizes your per-period pay, applies the standard deduction, computes bracket tax, and divides back to per-period withholding.
FICA — Social Security and Medicare
FICA is a flat payroll tax shared with your employer. In 2026, Social Security is 6.2% of wages up to the $176,100 annual wage base (maximum employee tax: $10,918.20). Medicare is 1.45% on all wages with no cap, plus an Additional Medicare Tax of 0.9% on wages above $200,000 for single filers ($250,000 for joint, $125,000 for married filing separately). FICA is not reduced by 401(k) contributions — only Section 125 pre-tax health insurance lowers the FICA base. Self-employed workers pay both halves (15.3%) via SE tax instead.
State Income Tax Highlights
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (wages only), South Dakota, Tennessee, Texas, Washington, and Wyoming. California uses a steep progressive bracket up to 12.3% (plus a 1% mental health surcharge above $1 million). New York has brackets up to 10.9% plus local NYC tax. Illinois uses a flat 4.95%. For states not listed in this calculator, we apply a 5% flat estimate — consult your state revenue agency for exact withholding tables. State tax is calculated on wages after pre-tax 401(k) and health insurance in most states.
Tips to Maximize Your Take-Home Pay
Pre-tax 401(k) contributions reduce federal and state income tax today — a worker in the 22% federal bracket effectively saves 22 cents of tax per dollar contributed, on top of state savings. Employer matches are free money and should be captured first (typically 3-6% match). Section 125 health premiums lower both income tax and FICA, making them more powerful than equivalent post-tax premiums. If you expect a large refund next year, update your W-4 Form to claim more allowances so more money stays in your paycheck instead of sitting interest-free with the IRS until April.
Frequently Asked Questions
How is my federal income tax withholding calculated?
Your employer annualizes your per-period wages, subtracts the 2026 standard deduction ($15,750 single, $31,500 MFJ, $23,625 HOH), applies the progressive IRS brackets from 10% to 37%, then divides the result back by the number of pay periods. This calculator uses the same method, so it closely matches what appears on your real pay stub assuming no extra W-4 adjustments.
Do 401(k) contributions reduce FICA?
No. Traditional 401(k) contributions lower your federal and state income tax base but are still subject to Social Security (6.2%) and Medicare (1.45%). Only Section 125 cafeteria plan deductions — like pre-tax health insurance premiums, HSA, and FSA — reduce both income tax AND FICA.
What is the 2026 Social Security wage base?
The 2026 Social Security wage base is $176,100. Once your year-to-date wages exceed this amount, no additional Social Security tax (6.2%) is withheld for the rest of the year. The maximum employee Social Security tax for 2026 is $10,918.20. Medicare has no wage cap and continues at 1.45% on all wages, plus 0.9% additional on wages above $200,000 (single) or $250,000 (MFJ).
Which states have no income tax?
Nine states levy no state income tax on wages: Alaska, Florida, Nevada, New Hampshire (wages only; interest/dividends taxed), South Dakota, Tennessee, Texas, Washington, and Wyoming. Residents of these states only pay federal income tax and FICA from their paychecks.
Why is my take-home different from this calculator?
Real paychecks can differ due to: additional W-4 withholdings you entered, post-tax deductions (Roth 401(k), life insurance, garnishments), local city taxes (NYC, Philadelphia, etc.), disability insurance (CA SDI, NJ, NY), imputed income from benefits, or bonus withholding at supplemental rates. This calculator covers the major federal, FICA, and state deductions — expect 1-3% variance from actual pay stubs.
Should I contribute more to my 401(k)?
If your employer offers a match (typically 3-6%), contribute at least enough to capture the full match — that is 100% return instantly. Beyond that, the 2026 401(k) employee limit is $24,500 ($32,000 if age 50+). A worker in the 22% federal bracket saves 22 cents of tax per dollar contributed, plus state tax savings. Traditional 401(k) is best if you expect a lower tax bracket in retirement; Roth 401(k) is better if you expect higher future rates.