U.S. payroll · IRS Pub. 15-T 2026

U.S. paycheck calculator.

Gross pay in, take-home pay out. Federal withholding follows the 2026 IRS percentage method; you enter your state’s flat rate. Everything runs in your browser.

Your pay

Gross pay this period ($)

Pay frequency

Form W-4 filing status

W-4 Step 2 box is checked (two jobs)

Pre-tax: lowers income tax and FICA ($ per period)For example Section 125 health premiums.

Pre-tax: lowers income tax only ($ per period)For example a traditional 401(k) deferral, which is still subject to Social Security and Medicare tax.

State income tax withholding (% of taxable wages)Flat rate you supply. State and local rules differ, so no state tables are built in.

W-4 Step 3: credits, annual ($)

W-4 Step 4(a): other income, annual ($)

W-4 Step 4(b): deductions, annual ($)

W-4 Step 4(c): extra withholding per period ($)

Wages already paid this year, before this check ($)Only matters near the $184,500 Social Security wage base or the $200,000 Additional Medicare threshold.

Estimated paycheck (2026)

Worked example

Biweekly gross $2,500, single, W-4 Step 2 box not checked, $100 Section 125 premium and $150 traditional 401(k). Income-tax wages are $2,500 − $100 − $150 = $2,250; Social Security and Medicare wages are $2,500 − $100 = $2,400.

Federal: $2,250 × 26 = $58,500; minus the $8,600 standard amount = $49,900. Single row $19,900–$57,900: $1,240 + 12% × ($49,900 − $19,900) = $4,840 a year, ÷ 26 = $186.15.
Social Security: 6.2% × $2,400 = $148.80. Medicare: 1.45% × $2,400 = $34.80.
Take-home: $2,500 − $250 pre-tax − $186.15 − $148.80 − $34.80 = $1,880.25 (before any state tax).

How it is calculated

Federal withholding is IRS Publication 15-T (2026) Worksheet 1A for a Form W-4 from 2020 or later: annualize taxable wages, add Step 4(a), subtract Step 4(b) and the worksheet’s $12,900 (married filing jointly) or $8,600 (otherwise) amount, or nothing if the Step 2 box is checked. Then apply the Standard or Step 2 Checkbox annual percentage table, divide by the number of pay periods, subtract Step 3 credits divided by periods, and add Step 4(c). Social Security is 6.2% up to the 2026 wage base of $184,500, Medicare is 1.45% with no limit, and Additional Medicare Tax is 0.9% on wages beyond $200,000 in the year. State tax is your flat percentage times income-tax wages. Not covered: W-4s from 2019 or earlier, bonuses and other supplemental wages (flat-rate rules apply), local taxes, state disability or paid-leave contributions, and wage bracket method rounding.

Sources and as-of dates

IRS Publication 15-T (2026), dated Dec 3, 2025: Worksheet 1A and the annual Percentage Method tables.
IRS Publication 15 (2026), Employer’s Tax Guide, dated Dec 15, 2025: 6.2% Social Security with a $184,500 wage base limit, 1.45% Medicare, 0.9% Additional Medicare Tax over $200,000, and the 401(k) and cafeteria-plan treatment. The SSA contribution and benefit base page was not reachable when this was checked; the same $184,500 figure is stated in the IRS publication.
Figures checked September 30, 2026. The IRS republishes these tables each year; this tool covers 2026 only.

FAQ

Why does my real paycheck differ?

Payroll systems may use the wage bracket method, round differently, apply your exact W-4 and withhold state, local, disability and benefit amounts not modelled here. This is an estimate, not tax advice.

Does a 401(k) deferral lower Social Security and Medicare tax?

No. Elective 401(k) deferrals are exempt from income tax withholding but still subject to Social Security and Medicare tax. Section 125 cafeteria-plan benefits such as health premiums generally are not.

When does Social Security tax stop?

After wages for the year reach $184,500. Enter wages already paid this year to see the cap applied to this check.

What about Canada?

Use the Canadian Paycheck Calculator; it is a separate tool with CPP, EI and provincial tax. More payroll tools are in the payroll hub.