Payroll Tax Calculator
Enter a salary and pick a state to see the Social Security, Medicare, federal and state income tax taken from each paycheck and the payroll taxes an employer pays on top. The calculator loads the picked state's own brackets; the table below runs the same numbers for every state.
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Additional Details
Employer Payroll Taxes/Year
Estimated • Based on your inputs
Total Employee Tax/Year
$10,779.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
The employee side is Social Security at 6.2% of wages up to the 2026 wage base of $184,500, Medicare at 1.45% (plus 0.9% on wages above $200,000), federal income tax on the salary less the 2026 standard deduction, and the picked state's income tax: its flat rate or its brackets, applied to the same income after the federal standard deduction (the state's own deductions and credits are not applied, so the figure is an estimate). Take-home per paycheck is the salary less those four, divided by the pay periods. The employer side is the matching 6.2% and 1.45%, federal unemployment tax (FUTA) at 0.6% of the first $7,000, and the picked state's unemployment insurance (SUTA) tax: the state's own taxable wage base per employee times the rate it assigns a new employer, from the U.S. Department of Labor's January 2026 table of state UI laws (California, for example, 3.4% on the first $7,000). That is the base rate; some states charge new employers in certain industries more, and an established employer pays the experience-rated rate on its yearly state notice, which you can enter by choosing "My assigned rate". Louisiana, Minnesota, Montana, New Mexico, Utah, Washington and Wyoming give new accounts an industry rate instead of one published figure, so for them the employer total leaves unemployment tax out until you enter your rate. Local income taxes and state disability or paid-leave deductions (for example California SDI) are not included.
Source: IRS Publication 15 (Circular E) and Topic 751; state rates from this site's state tax data checked
Payroll taxes by state
Each row runs the calculator on $60,000 for one single filer paid every two weeks by a new employer. Federal income tax ($5,020), Social Security and Medicare ($4,590) and the employer's FICA match and FUTA ($4,632) are the same in every state, so only the state lines differ.
| State | State tax on wages | State income tax on $60,000 | All employee taxes | Take-home per paycheck | Unemployment tax wage base | New-employer unemployment rate | Experience-rated unemployment rates | Employer taxes on $60,000 | State disability, paid-leave and other payroll levies (2026) | Employee levies on $60,000 |
|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | 3 brackets, 2% to 5% | $2,155 | $11,765 | $1,855 | $8,000 | 2.7% | 0.2% to 5.4% | $4,848 | None besides unemployment insurance | $0 |
| Alaska | No tax on wages | $0 | $9,610 | $1,938 | $54,200 | 1% | 1% to 5.4% | $5,174 | None besides unemployment insurance | $0 |
| Arizona | Flat 2.5% | $1,098 | $10,708 | $1,896 | $8,000 | 2% | 0.03% to 8.36% | $4,792 | None besides unemployment insurance | $0 |
| Arkansas | 6 brackets, 2% to 3.7% | $1,257 | $10,867 | $1,890 | $7,000 | 1.8% | 0.1% to 6% | $4,758 | None besides unemployment insurance | $0 |
| California | 10 brackets, 1% to 13.3% | $1,169 | $10,779 | $1,893 | $7,000 | 3.4% | 1.5% to 6.2% | $4,870 | State Disability Insurance (SDI) 1.3% (employee, all wages); Employment Training Tax (ETT) 0.1% (employer, first $7,000) | $780 |
| Colorado | Flat 4.4% | $1,932 | $11,542 | $1,864 | $30,600 | 1.53% | 0.56% to 7.34% | $5,100 | FAMLI paid leave premium, employee half 0.44% (employee, first $184,500); FAMLI paid leave premium, employer half 0.44% (employer, first $184,500) | $264 |
| Connecticut | 7 brackets, 2% to 6.99% | $1,726 | $11,336 | $1,872 | $27,000 | 1.9% | 0.1% to 10% | $5,145 | Not priced: Connecticut Paid Leave employee contributions (the rate is set by the CT Paid Leave Authority and shows as its own line on your pay stub) | Not priced |
| Delaware | 7 brackets, 2.2% to 6.6% | $2,050 | $11,660 | $1,859 | $14,500 | 1% | 0.4% to 5.4% | $4,777 | None besides unemployment insurance | $0 |
| Florida | No tax on wages | $0 | $9,610 | $1,938 | $7,000 | 2.7% | 0.1% to 5.4% | $4,821 | None besides unemployment insurance | $0 |
| Georgia | Flat 4.99% | $2,191 | $11,801 | $1,854 | $9,500 | 2.64% | 0.04% to 8.1% | $4,883 | None besides unemployment insurance | $0 |
| Hawaii | 12 brackets, 1.4% to 11% | $2,244 | $11,854 | $1,852 | $64,500 | 2.4% | 0% to 5.6% | $6,072 | Temporary Disability Insurance (TDI), employee share 0.5% (employee, weekly wages; at most $7.50 a week) | $300 |
| Idaho | 2 brackets, 5.3% to 5.3% | $2,072 | $11,682 | $1,858 | $58,300 | 1% | 0.208% to 5.4% | $5,215 | None besides unemployment insurance | $0 |
| Illinois | Flat 4.95% | $2,173 | $11,783 | $1,855 | $14,250 | 2.8% | 0.2% to 6.5% | $5,031 | None besides unemployment insurance | $0 |
| Indiana | Flat 2.95% | $1,295 | $10,905 | $1,888 | $9,500 | 2.5% | 0.5% to 7.4% | $4,870 | None besides unemployment insurance | $0 |
| Iowa | Flat 3.8% | $1,668 | $11,278 | $1,874 | $20,400 | 1% | 0% to 5.4% | $4,836 | None besides unemployment insurance | $0 |
| Kansas | 2 brackets, 5.2% to 5.58% | $2,362 | $11,972 | $1,847 | $15,100 | 1.75% | 0% to 6.95% | $4,896 | None besides unemployment insurance | $0 |
| Kentucky | Flat 3.5% | $1,537 | $11,147 | $1,879 | $12,000 | 2.7% | 0.3% to 9% | $4,956 | None besides unemployment insurance | $0 |
| Louisiana | Flat 3% | $1,317 | $10,927 | $1,887 | $7,000 | Industry average | 0.09% to 6% | $4,632 + unemployment tax at the assigned rate | None besides unemployment insurance | $0 |
| Maine | 4 brackets, 5.8% to 9.15% | $2,703 | $12,313 | $1,834 | $12,000 | 2.23% | 0% to 6.29% | $4,900 | Not priced: Maine Paid Family and Medical Leave premiums (26 M.R.S. 850-F caps the combined rate at 1.0% of wages from 2025 and lets employers with 15 or more employees deduct up to half; the rate Maine set is not on that page) | Not priced |
| Maryland | 10 brackets, 2% to 6.5% | $2,033 | $11,643 | $1,860 | $8,500 | 2.6% | 0.3% to 7.5% | $4,853 | None besides unemployment insurance | $0 |
| Massachusetts | 2 brackets, 5% to 9% | $2,195 | $11,805 | $1,854 | $15,000 | 2.42% | 0.94% to 14.37% | $4,995 | Not priced: Massachusetts Paid Family and Medical Leave contributions (the Department of Family and Medical Leave sets the yearly rate; your pay stub shows the employee share) | Not priced |
| Michigan | Flat 4.25% | $1,866 | $11,476 | $1,866 | $9,000 | 2.7% | 0.06% to 10.3% | $4,875 | None besides unemployment insurance | $0 |
| Minnesota | 4 brackets, 5.35% to 9.85% | $2,502 | $12,112 | $1,842 | $44,000 | Industry average | 0.4% to 9.3% | $4,632 + unemployment tax at the assigned rate | Not priced: Minnesota Paid Leave premiums, which began January 1, 2026 (Minn. Stat. 268B.14 has the employer pay at least half and caps wages at the Social Security base; the yearly premium rate is on the Minnesota Paid Leave rate notice) | Not priced |
| Mississippi | 2 brackets, 4% to 4% | $1,356 | $10,966 | $1,886 | $14,000 | 1% | 0% to 5.4% | $4,772 | None besides unemployment insurance | $0 |
| Missouri | 8 brackets, 2% to 4.7% | $1,887 | $11,497 | $1,866 | $9,000 | 2.376% | 0% to 6% | $4,846 | None besides unemployment insurance | $0 |
| Montana | 2 brackets, 4.7% to 5.65% | $2,280 | $11,890 | $1,850 | $47,300 | Industry average | 0% to 6.12% | $4,632 + unemployment tax at the assigned rate | None besides unemployment insurance | $0 |
| Nebraska | 3 brackets, 2.46% to 4.55% | $1,779 | $11,389 | $1,870 | $9,000 | 1.25% | 0% to 5.4% | $4,745 | None besides unemployment insurance | $0 |
| Nevada | No tax on wages | $0 | $9,610 | $1,938 | $43,700 | 2.95% | 0.25% to 5.4% | $5,921 | None besides unemployment insurance | $0 |
| New Hampshire | No tax on wages | $0 | $9,610 | $1,938 | $14,000 | 2.7% | 0.1% to 7% (rate year from July 1) | $5,010 | None besides unemployment insurance | $0 |
| New Jersey | 7 brackets, 1.4% to 10.75% | $933 | $10,543 | $1,902 | $44,800 | 2.8% | 0.5% to 5.8% (rate year from July 1) | $5,886 | Worker UI + Workforce/Supplemental Workforce Fund 0.425% (employee, first $44,800); Temporary Disability Insurance (TDI) 0.19% (employee, first $171,100); Family Leave Insurance (FLI) 0.23% (employee, first $171,100); Employer Disability Insurance (new employer) 0.5% (employer, first $44,800) | $442 |
| New Mexico | 5 brackets, 1.7% to 5.9% | $1,872 | $11,482 | $1,866 | $34,800 | Industry average | 0.33% to 5.4% | $4,632 + unemployment tax at the assigned rate | None besides unemployment insurance | $0 |
| New York | 9 brackets, 3.9% to 10.9% | $2,206 | $11,816 | $1,853 | $17,600 | 4.025% | 2.025% to 9.825% | $5,340 | Not priced: New York Paid Family Leave and disability (DBL) deductions (the Department of Financial Services sets the Paid Family Leave rate each year; your pay stub shows both deductions) | Not priced |
| North Carolina | Flat 3.99% | $1,752 | $11,362 | $1,871 | $34,200 | 1% | 0.06% to 5.76% | $4,974 | None besides unemployment insurance | $0 |
| North Dakota | 3 brackets, 1.95% to 2.5% | $0 | $9,610 | $1,938 | $46,600 | 1% | 0.07% to 9.67% | $5,098 | None besides unemployment insurance | $0 |
| Ohio | 2 brackets, 2.75% to 2.75% | $823 | $10,433 | $1,906 | $9,000 | 2.7% | 0.4% to 10.1% | $4,875 | None besides unemployment insurance | $0 |
| Oklahoma | 3 brackets, 0.25% to 4.5% | $1,825 | $11,435 | $1,868 | $25,000 | 1.5% | 0.2% to 5.8% | $5,007 | None besides unemployment insurance | $0 |
| Oregon | 4 brackets, 4.75% to 9.9% | $3,531 | $13,141 | $1,802 | $56,700 | 2.4% | 0.9% to 5.4% | $5,993 | Paid Leave Oregon, employee share 0.6% (employee, first $184,500); Paid Leave Oregon, employer share 0.4% (employer, first $184,500); Statewide Transit Tax 0.1% (employee, all wages) | $420 |
| Pennsylvania | Flat 3.07% | $1,348 | $10,958 | $1,886 | $10,000 | 3.822% | 0.75% to 8.95% | $5,014 | Employee unemployment compensation (UC) contribution 0.07% (employee, all wages) | $42 |
| Rhode Island | 3 brackets, 3.75% to 5.99% | $1,646 | $11,256 | $1,875 | $30,800 | 1% | 0.69% to 9.19% | $4,940 | Temporary Disability Insurance (TDI) 1.1% (employee, first $100,000) | $660 |
| South Carolina | 2 brackets, 1.99% to 5.21% | $1,321 | $10,931 | $1,887 | $14,000 | 1% | 0% to 5.4% | $4,772 | None besides unemployment insurance | $0 |
| South Dakota | No tax on wages | $0 | $9,610 | $1,938 | $15,000 | 1.2% | 0% to 8.52% | $4,812 | None besides unemployment insurance | $0 |
| Tennessee | No tax on wages | $0 | $9,610 | $1,938 | $7,000 | 2.7% | 0.01% to 10% (rate year from July 1) | $4,821 | None besides unemployment insurance | $0 |
| Texas | No tax on wages | $0 | $9,610 | $1,938 | $9,000 | 2.7% | 0.32% to 6.32% | $4,875 | None besides unemployment insurance | $0 |
| Utah | Flat 4.45% | $1,954 | $11,564 | $1,863 | $50,700 | Industry average | 0.2% to 7.2% | $4,632 + unemployment tax at the assigned rate | None besides unemployment insurance | $0 |
| Vermont | 4 brackets, 3.35% to 8.75% | $1,471 | $11,081 | $1,882 | $15,400 | 1% | 0.4% to 5.4% (rate year from July 1) | $4,786 | None besides unemployment insurance | $0 |
| Virginia | 4 brackets, 2% to 5.75% | $2,267 | $11,877 | $1,851 | $8,000 | 2.5% | 0.1% to 6.2% | $4,832 | None besides unemployment insurance | $0 |
| Washington | No tax on wages | $0 | $9,610 | $1,938 | $78,200 | Industry average | 0% to 5.4% | $4,632 + unemployment tax at the assigned rate | Paid Family & Medical Leave, employee share (71.43% of 1.13%) 0.8072% (employee, first $184,500); Paid Family & Medical Leave, employer share (28.57% of 1.13%) 0.3228% (employer, first $184,500); WA Cares long-term care premium 0.58% (employee, all wages) | $832 |
| West Virginia | 5 brackets, 2.11% to 4.58% | $1,271 | $10,881 | $1,889 | $9,500 | 2.7% | 1.5% to 7.5% | $4,889 | None besides unemployment insurance | $0 |
| Wisconsin | 4 brackets, 3.5% to 7.65% | $1,799 | $11,409 | $1,869 | $14,000 | 3.05% | 0% to 12% | $5,059 | None besides unemployment insurance | $0 |
| Wyoming | No tax on wages | $0 | $9,610 | $1,938 | $33,800 | Industry average | 0.1% to 8.5% | $4,632 + unemployment tax at the assigned rate | None besides unemployment insurance | $0 |
State rates and brackets: this site's 2026 state income tax data; the Tax Foundation's compilation of every state's rates and brackets is linked below. The state figure applies those rates after the federal standard deduction, not the state's own deductions or credits, and leaves out local income taxes. Unemployment tax wage bases, new-employer rates and experience-rated ranges: U.S. Department of Labor, effective January 2026, except Wisconsin, whose rows follow its Department of Workforce Development 2026 schedule with the solvency rate included (the new-employer rate is the base rate; "Industry average" means the state assigns new accounts their industry's rate; an established employer's own rate is on its yearly state notice). Employer taxes are the employer's Social Security and Medicare match, FUTA and that state's unemployment tax at its new-employer rate; the levy columns are not in the calculator's totals. Disability, paid-leave and employee unemployment levies: each program's 2026 rate from the agency listed below; "Not priced" names a program whose rate shows on your pay stub or the program's notice. Local wage taxes are not priced: some Alabama cities and counties levy occupational license taxes on wages; Kentucky cities and counties levy occupational license taxes on wages; Maryland's county income tax is withheld with the state tax; Detroit and other Michigan cities levy their own income tax; Kansas City and St. Louis levy an earnings tax; Newark levies an employer payroll tax; New York City and Yonkers levy income taxes withheld from pay; Ohio municipalities and some school districts levy income taxes on wages; TriMet and Lane transit districts levy an employer payroll tax; Pennsylvania municipalities and school districts levy a local earned income tax and local services tax.
- Tax Foundation, state individual income tax rates and brackets
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws (effective January 2026)
- Wisconsin Department of Workforce Development, Unemployment Insurance 2026 tax rates (Wis. Stat. 108.18, Schedule D)
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS Topic 751, Social Security and Medicare withholding rates (2026 wage base $184,500)
- California EDD, contribution rates and withholding schedules
- Colorado FAMLI Division, premium and benefits calculator
- Hawaii DLIR Disability Compensation Division, 2026 maximum weekly wage base
- New Jersey Department of Labor, rate information and contributions
- Paid Leave Oregon, contributions calculator
- Oregon Department of Revenue, Statewide Transit Tax
- Pennsylvania L&I, calculating UC contributions
- Rhode Island DLT, UI & TDI quick reference (July 1, 2026)
- Washington ESD, Paid Family & Medical Leave premium rate for 2026
- WA Cares Fund, employer premiums
Frequently Asked Questions
How much are payroll taxes on a salary?
On $60,000 paid every two weeks to a single filer, the employee pays $4,590 in Social Security and Medicare and $5,020 in federal income tax in every state. State income tax adds nothing in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming, and ranges from $0 in North Dakota to $3,531 in Oregon. The employer pays $4,632 in Social Security and Medicare match and FUTA everywhere, plus state unemployment tax, which for a new employer runs from $113 in Nebraska to $1,440 in Hawaii.
Does the state change what the employer pays?
Not the federal part: the employer's Social Security and Medicare match and FUTA are the same everywhere. The state changes the employee's income tax withholding and the employer's unemployment tax: each state sets its own taxable wage base (from $7,000 to $78,200 per employee) and the rate for each employer. The calculator uses the picked state's base and its new-employer rate, or the rate you enter from your notice.
All Calculators
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Calculate payroll taxes in California. See FICA, federal withholding, and California state tax up to 13.3%. Employer cost breakdown included.
Florida Payroll Tax Calculator
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New York Payroll Tax Calculator
Calculate payroll taxes in New York. See FICA, federal withholding, and New York state tax up to 10.9%. Employer cost breakdown included.
Wisconsin Payroll Tax Calculator
Calculate payroll taxes in Wisconsin. See FICA, federal withholding, and Wisconsin state tax up to 7.65%. Employer cost breakdown included.