Paycheck Calculator
On a $60,000 salary paid biweekly, single, with no extra deductions, in a state with no income tax, take-home pay is about $1,938 per paycheck in 2026.
Your pay
Your 2026 take-home pay
$1,938.07
per biweekly paycheck
$50,389.82
in a year, after everything below
16.0%
of gross pay goes to taxes
Texas does not tax wages, so there is no state line.
Fine-tune it
Form W-4 details (multiple jobs, dependents, extra withholding)
Include qualified tips and overtime here, from the W-4 worksheet.
Retirement and benefit deductions
Lowers income tax, but Social Security and Medicare still apply.
Lowers income tax and Social Security and Medicare.
Through a cafeteria plan: lowers income tax and Social Security and Medicare.
A bonus or other supplemental pay
The part of a year's bonuses over $1,000,000 is always withheld at 37%.
Where your paycheck goes
- Take-home pay$1,938.07 (84.0%)
- Federal income tax$193.08 (8.4%)
- Social Security$143.08 (6.2%)
- Medicare$33.46 (1.4%)
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Take-home pay | $1,938.07 | $50,389.82 |
- Federal income tax is withholding by the IRS percentage method (Publication 15-T, 2026) and is worked out to the cent: your employer may round it to the whole dollar.
This is an estimate of withholding, not your final tax bill. Your employer's payroll setup, local taxes, benefits and year-end credits can all change the numbers on your pay stub. Washington's premiums are figured on gross pay. City and county taxes are not included. For your own situation, compare with a recent pay stub or the IRS Tax Withholding Estimator.
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- Verified: results checked against independent formulas on every release
- Last reviewed:
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How we calculate withholding
Federal income tax withholding follows the IRS percentage method for automated payroll systems (Publication 15-T, Worksheet 1A) for the 2020-or-later Form W-4. Social Security, Medicare and the state programs use the rates the agencies publish. Every rate and threshold is kept in one file with the document it came from and that document's date, listed under Sources below.
Formulas
Annualize the paycheck's taxable wages, add Step 4(a), and subtract Step 4(b) and the Worksheet 1A line 1g amount ($12,900 if married filing jointly, $8,600 otherwise, and nothing when the Step 2 box is checked). Not below zero.
adjusted = wages × periods + 4(a) − 4(b) − line 1g
Find the row of the IRS table for your filing status (the Step 2 table if the box is checked) whose starting amount is the largest not above that figure, and work out the annual tax.
annual tax = base + (adjusted − row start) × row rate
Spread it over the pay periods, take off the Step 3 credits spread the same way (not below zero), and add the Step 4(c) extra amount.
withhold = max(0, annual tax ÷ periods − Step 3 ÷ periods) + 4(c)
Social Security is 6.2% of wages after Section 125 and HSA deductions, until the year's wages reach the wage base. Medicare is 1.45% of the same wages, and 0.9% more on wages over $200,000 in the year.
Social Security = 6.2% × min(FICA wages, base − year to date)
A bonus is withheld either at a flat 22% (37% on the part of the year's supplemental pay over $1 million) with the regular pay done by the percentage method, or added to the regular pay and withheld as one payment.
Washington adds the Paid Family & Medical Leave premium (the employee's 71.43% of 1.13% of gross wages up to the wage base) and WA Cares (0.58% of gross wages).
Sources
- IRS, Publication 15-T (2026), Federal Income Tax Withholding Methods. Worksheet 1A and the Annual Percentage Method tables, and the wage bracket tables used to test them.
- IRS, Publication 15 (2026), Employer's Tax Guide. Social Security and Medicare rates and wage base, Additional Medicare Tax, supplemental wages, 401(k) treatment.
- IRS, Form W-4 (2026), Employee's Withholding Certificate. What each step of the form means, and the Step 4(b) Deductions Worksheet.
How we test this
This tool is checked against independent formulas every time the site is released, and a release does not ship if a check fails. Example from the test suite: $60,000 salary paid biweekly, single, no deductions, no state income tax gives $1,938.07 take-home per paycheck: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare. The test works the same paycheck out by following the Publication 15-T worksheet line by line in exact fractions, then checks the calculator agrees to the cent. It also checks the calculator against every published value in the IRS wage bracket tables.
The test is “paycheck: the worked example on the page: $60,000 salary paid biweekly, single, no state income tax” in tests/paycheck-golden.test.mjs. More on how all tools are tested: our testing approach.
Assumptions and limits
- An estimate of withholding for tax year 2026, not your final tax bill. Credits, other income and itemized deductions are settled on your return.
- Your pay is the same every paycheck. A bonus is added to the last paycheck of the year.
- Withholding is worked out to the cent; employers may round it to the whole dollar, so a pay stub can differ slightly.
- States: only states that do not tax wages, plus Washington's payroll programs. Any other state is shown as not supported, never estimated. City and county taxes are not included.
- Washington premiums are figured on gross pay, the employee pays the full 71.43% share, and the employee is not exempt from WA Cares.
- Tips and overtime deductions do not change the formula: enter their effect in Step 4(b), as on Form W-4.
- Not modeled: exemption from withholding, nonresident aliens, garnishments, pre-2020 Forms W-4, employer-paid benefits and local taxes.
Last reviewed , the date of the latest change to this tool's calculation or content.
Sources and dates
Every rate and threshold in this calculator is kept in one file, each with the document it came from. A test fails if any figure is missing its source. Where a web page carries no date, the date shown is the day it was read.
Federal income tax withholding and payroll tax
- Publication 15-T (2026), Federal Income Tax Withholding Methods, Internal Revenue Service, dated December 3, 2025.
- Publication 15 (2026), (Circular E), Employer's Tax Guide, Internal Revenue Service, dated December 15, 2025.
- Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits, Internal Revenue Service, dated December 23, 2025.
- Form W-4 (2026), Employee's Withholding Certificate, Internal Revenue Service, dated December 11, 2025.
- Rev. Proc. 2025-32, 2026 inflation-adjusted items, Internal Revenue Service, dated October 9, 2025.
- Contribution and Benefit Base, Social Security Administration, read on November 1, 2026.
Washington payroll programs
- Paid Family and Medical Leave: your role and responsibilities (employers), Washington Employment Security Department, read on November 1, 2026.
- Washington's Paid Family & Medical Leave program (2026 paycheck insert), Washington Employment Security Department, dated December 1, 2025.
- WA Cares Fund: employers, Washington State Department of Social and Health Services, read on November 1, 2026.
- RCW 50A.05.010, Definitions (wages and remuneration for Paid Family and Medical Leave), Washington State Legislature, read on November 1, 2026.
States that do not tax wages
- Alaska: State of Alaska, read on November 1, 2026.
- Florida: Florida Department of Revenue, read on November 1, 2026.
- Nevada: Nevada Department of Taxation, read on November 1, 2026.
- New Hampshire: New Hampshire Department of Revenue Administration, read on November 1, 2026.
- South Dakota: South Dakota Department of Revenue, read on November 1, 2026.
- Tennessee: Tennessee Department of Revenue, read on November 1, 2026.
- Texas: Texas Comptroller of Public Accounts, read on November 1, 2026.
- Washington: Washington Department of Revenue, read on November 1, 2026.
- Wyoming: State of Wyoming (official state portal), read on November 1, 2026.
Not covered: any state that taxes wages other than Washington's payroll programs, and city or county taxes. They are left out rather than estimated.
Take-home pay at common salaries
Paid every two weeks, no deductions, Form W-4 left at its defaults, in a state with no income tax. Your own figures will differ with deductions, a second job or your state.
| Salary | Single | Married filing jointly |
|---|---|---|
| $40,000 | $1,320.00 | $1,390.77 |
| $60,000 | $1,938.07 | $2,021.92 |
| $80,000 | $2,504.22 | $2,639.99 |
| $100,000 | $3,045.38 | $3,258.07 |
| $150,000 | $4,376.58 | $4,737.89 |
Helpful answers
Frequently asked questions
- How does the paycheck calculator work?
- It uses the IRS percentage method from Publication 15-T (2026) for the 2020-or-later Form W-4, the same method payroll software uses. Your pay per period is annualized, adjusted for the W-4 steps (multiple jobs, dependents, other income, deductions), looked up in the withholding tables for your filing status, and brought back to one paycheck. Social Security, Medicare and any state program are added, then your deductions, to reach take-home pay.
- Is withholding the same as the tax I will owe?
- No. Withholding is a prepayment worked out from your Form W-4. Your actual tax is figured on your tax return, where credits, other income and itemized deductions apply, and the difference is a refund or a balance due. This calculator estimates withholding, not your final tax bill, and your employer's payroll system may round or handle details differently.
- What are the 2026 standard deduction and tax brackets?
- For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household (Rev. Proc. 2025-32). For a single filer the brackets are 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. Withholding does not use these brackets directly: the IRS withholding tables build the standard deduction in, so they are different tables.
- How much is taken for Social Security and Medicare in 2026?
- Social Security is 6.2% of wages up to $184,500 for the year, so it stops partway through the year if you earn more than that. Medicare is 1.45% of all wages. Employers also withhold an extra 0.9% Additional Medicare Tax on wages over $200,000 in the calendar year, whatever your filing status. This calculator shows the paycheck where Social Security stops and where Additional Medicare Tax starts.
- How do 401(k), HSA and Section 125 deductions change my paycheck?
- A traditional 401(k) or 403(b) contribution lowers the wages your income tax is figured on, but Social Security and Medicare are still charged on that pay. Section 125 health, dental and vision premiums, and HSA contributions made through payroll, lower both. A Roth 401(k) is taken after tax and changes neither. Because of the tax saved, a pre-tax contribution lowers take-home pay by less than the amount contributed.
- How are bonuses withheld?
- When a bonus is paid separately, an employer may withhold a flat 22% of it for federal income tax (37% on the part of a year's supplemental wages over $1 million), or add it to your regular pay and withhold on the total as if it were one payment. The calculator offers both. Either way, Social Security and Medicare apply to the whole bonus. The flat rate is only what is withheld: the bonus is taxed at your real rates on your return.
- What about the new deductions for tips and overtime?
- The 2025 tax law allows deductions of up to $25,000 of qualified tips and up to $12,500 ($25,000 if married filing jointly) of the overtime premium, claimed on your tax return and subject to income limits. They do not change the IRS withholding formula. Instead, the 2026 Form W-4 has a Deductions Worksheet for Step 4(b): if you want your withholding to reflect them, enter the result in the Step 4(b) box here, as you would on the form. Tips and overtime are still subject to Social Security and Medicare.
- Which states does the calculator cover?
- Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming, where wages are not subject to state income tax, plus Washington's two payroll programs. For every other state it shows federal and Social Security and Medicare only, and says state withholding is not supported yet. It never estimates a state. City and county taxes are not included anywhere.
- How are Washington's Paid Family & Medical Leave and WA Cares figured?
- For 2026 the Paid Family & Medical Leave premium is 1.13% of gross wages up to $184,500, and employees may pay up to 71.43% of it, which the calculator uses. WA Cares is 0.58% of gross wages with no cap. Both are figured on gross pay (tips excluded) before pre-tax deductions, because state law does not say that 401(k) or cafeteria-plan deductions reduce them; if your employer excludes cafeteria-plan amounts your premiums will be slightly lower. Workers exempt from WA Cares, and employers that pay more of the leave premium, will see different amounts.
- Why does my pay stub differ from the result?
- Common reasons: your employer rounds income tax withholding to the whole dollar, your W-4 has entries this form lacks (such as a different Step 4 amount), you have local or state taxes the calculator does not cover, pre-tax benefits are set up differently, your pay changes from period to period, or a bonus or overtime is withheld by a different method. The calculator works to the cent and does not round to dollars.
- Is my information private?
- Yes. The calculation runs in your browser and nothing you enter is sent to a server. A link you copy contains your entries so you can share or save the result, so share it only with people you want to see those numbers.
When to use this
You have a job offer, a raise or a new W-4 to fill in, and you want to know what lands in your bank account each pay period. This paycheck calculator turns a salary or an hourly rate into take-home pay after federal income tax withholding, Social Security, Medicare and the other deductions you choose.
It follows the same IRS percentage method that payroll software uses for the 2020-or-later Form W-4, so the steps you see on the form (filing status, the multiple-jobs box, dependents, other income, deductions and extra withholding) are the steps in the calculation. Use it to compare offers, to see what a 401(k) contribution really costs per paycheck, or to check a pay stub that looks wrong.
Good to know
Withholding is an estimate of tax, not your tax bill. What your employer withholds is a prepayment. Your actual tax is worked out on your return, where credits, other income and itemized deductions come in, and you get a refund or owe the difference.
A 401(k) lowers income tax, not payroll tax. Traditional 401(k) and 403(b) contributions come out before income tax is figured, but Social Security and Medicare are still charged on that pay. Section 125 health premiums and HSA contributions made through payroll lower both.
Bonuses are withheld differently. Employers can withhold a flat rate on a bonus that is paid separately, or add it to your regular pay and withhold on the total. The flat rate is not a tax rate: it is only the amount taken from that paycheck.
Biweekly and semi-monthly are not the same. Biweekly means 26 paychecks a year and semi-monthly means 24, so the same salary gives a different amount per paycheck.
States. This calculator covers the nine states that do not tax wages, plus Washington's payroll programs. For any other state it shows federal and payroll tax only and says that state withholding is not supported yet. It never guesses a state. Local and city taxes are not included.
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