2026 Payroll Tax Calculator Tax Year 2026
Calculate your 2026 payroll taxes including federal income tax withholding, FICA (Social Security and Medicare), employer tax liability, and net take-home pay. Based on IRS Publication (2026) and Revenue Procedure 2025-32.
2026 Payroll Tax Overview
Payroll taxes are taxes withheld from employee wages by employers and paid to the government. The primary federal payroll taxes include federal income tax withholding, Social Security tax, and Medicare tax (collectively known as FICA). Employers are also required to pay a matching portion of FICA taxes.
2026 FICA Tax Rates
The Federal Insurance Contributions Act (FICA) taxes consist of two components:
- Social Security Tax: 6.2% for employees and 6.2% for employers on wages up to $184,500 in 2026.
- Medicare Tax: 1.45% for employees and 1.45% for employers on all wages with no wage base limit.
- Additional Medicare Tax: 0.9% on wages exceeding $200,000 (single) or $250,000 (married filing jointly).
Total FICA employee rate: 7.65% (6.2% Social Security + 1.45% Medicare) on wages up to $184,500.
Total FICA employer rate: 7.65% (6.2% Social Security + 1.45% Medicare) on wages up to $184,500.
Combined FICA rate: 15.3% (12.4% Social Security + 2.9% Medicare).
| Tax | Employee Rate | Employer Rate | 2026 Wage Base | Maximum Employee Tax |
|---|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 | $11,439 |
| Medicare | 1.45% | 1.45% | No limit | No limit |
| Additional Medicare | 0.9% | N/A | $200k/$250k threshold | Varies |
| Total FICA | 7.65% | 7.65% | $184,500 | $11,439 |
Source: IRS Publication (2026), Revenue Procedure 2025-32
2026 Federal Income Tax Brackets
Federal income tax withholding is based on the employee's Form W-4 and the 2026 tax brackets. The top individual rate of 37% was made permanent by the One Big Beautiful Bill Act (OBBBA).
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $640,601+ |
Source: IRS Revenue Procedure 2025-32. The 37% top rate was made permanent by the OBBBA of 2025.
2026 Standard Deduction
The standard deduction for 2026 is $16,100 for single filers and $32,200 for married couples filing jointly. Head of household filers can claim $24,150.
How the Calculator Works
- Calculate Taxable Wages: Gross pay minus pre-tax deductions (401(k), HSA, health insurance).
- Calculate FICA Taxes: Social Security (6.2% up to $184,500) and Medicare (1.45% on all wages).
- Calculate Additional Medicare Tax: 0.9% on wages above $200,000 (single) or $250,000 (MFJ).
- Calculate Federal Income Tax: Using 2026 tax brackets and standard deduction based on filing status.
- Calculate Net Pay: Gross pay minus all taxes and additional withholding.
- Calculate Employer Taxes: Employer's matching share of FICA (6.2% SS + 1.45% Medicare).
Important Disclaimer
This calculator provides estimates for educational and planning purposes. It does not constitute official tax advice. Actual tax liability may vary based on your specific circumstances, including W-4 elections, state taxes, local taxes, and other deductions. Always consult a qualified tax professional for accurate guidance.
❓ 2026 Payroll Tax Calculator FAQ
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Wages above this amount are not subject to Social Security tax.
What is the Medicare tax rate for 2026?
The Medicare tax rate remains 1.45% for both employees and employers. There is no wage base limit for Medicare tax.
What is the Additional Medicare Tax?
An additional 0.9% Medicare tax applies to wages exceeding $200,000 for single filers and $250,000 for married couples filing jointly.
What is the total FICA tax rate for employees in 2026?
The total employee FICA rate is 7.65% (6.2% Social Security + 1.45% Medicare) on wages up to $184,500. Wages above $184,500 are subject only to the 1.45% Medicare rate (plus the additional 0.9% if applicable).
What are the 2026 federal income tax brackets?
The 2026 federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The brackets depend on your filing status and taxable income. The 37% top rate was made permanent by the OBBBA of 2025.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Does this calculator include employer payroll taxes?
Yes. In the advanced options, you can toggle "Include Employer Tax Liability" to see the employer's matching FICA tax amount (6.2% Social Security + 1.45% Medicare).
What is the difference between gross pay and taxable wages?
Gross pay is your total compensation before any deductions. Taxable wages are gross pay minus pre-tax deductions such as 401(k) contributions, HSA contributions, and health insurance premiums.
How does the Additional Medicare Tax affect my paycheck?
The Additional Medicare Tax of 0.9% applies to wages above $200,000 (single) or $250,000 (married filing jointly). This calculator automatically applies it when your year-to-date wages exceed these thresholds.
Is this calculator free?
Yes, this calculator is completely free to use. No registration or personal data storage is required. All calculations are performed in your browser.