Payroll Calculators & Tax Tools · Updated March 2026

Payroll Calculators and Payroll Tax Tools (2026)

IRS-verified payroll tools for employees and employers. Estimate take-home pay, understand FICA withholding, and review state payroll tax rules. No account required.

What You'll Find Here

This section covers payroll calculators, state paycheck resources, and payroll tax guides for employees, employers, and self-employed workers. Use these tools to estimate take-home pay, understand FICA withholding, compare payroll-related calculations, and navigate state-specific payroll tax rules. All tools use 2026 IRS rates and run in your browser.

Key Takeaways

  • Payroll taxes include Social Security (6.2%), Medicare (1.45%), and federal income tax withholding. All are deducted from gross wages each pay period.
  • Employers match the Social Security and Medicare contributions. The combined FICA rate is 15.3% of covered wages split equally between employer and employee.
  • Federal income tax withholding is based on Form W-4 elections and the IRS Publication 15-T withholding tables.
  • State payroll tax rules vary. Some states have no income tax. Others use flat or graduated withholding rates.
  • Payroll tax deposit schedules and filing deadlines are set by the IRS. Most employers file Form 941 quarterly.

Core Payroll Calculators

Browser-based payroll calculators using 2025 IRS rates. No account required.

Flagship · Hourly + Salary

Paycheck Calculator

The flagship paycheck calculator. Hourly and salaried employees in a single form. Federal withholding, Social Security, Medicare, and optional state tax. Uses 2025 IRS Publication 15-T rates.

Calculate take-home pay →

Hourly Workers · Weekly + Biweekly

Hourly Paycheck Calculator

Built for hourly workers who think in hours-per-week and weekly or biweekly pay cycles. For salaried workers, use the main Paycheck Calculator above.

Calculate take-home pay →

Benefits Stack · 401(k) HSA FSA

Take-Home Pay Calculator

The only calculator that models your full pre-tax benefits stack: 401(k), HSA, FSA, health insurance, and commuter benefits. Captures every payroll deduction, not just federal tax.

Calculate actual take-home pay →

Filing Time · Box 1 + Box 2

W-2 Box 1 Tax Liability Estimator

Filing-time estimator. Enter Box 1 wages and Box 2 withholding to see whether you expect a refund or balance due. Uses 2025 brackets and standard deduction.

Estimate W-2 tax liability →

For Employers · FICA + FUTA + SUTA

Employer Payroll Tax Cost Calculator

Built for employers and small business owners. Estimates employer FICA match, FUTA, and SUTA per employee plus total cost-to-hire. Employees: use the Paycheck Calculator above.

Calculate employer cost →

Payroll · Hourly Conversion

Hourly to Salary Calculator

Convert an hourly wage to annual salary and see gross pay across all pay frequencies. Includes estimated net take-home after FICA and federal income tax. Uses 2025 IRS rates.

Convert hourly to salary →

Payroll · Salary Conversion

Salary to Hourly Calculator

Convert an annual salary to an equivalent hourly rate and see gross pay across all pay frequencies. Includes estimated net take-home after FICA and federal income tax. Uses 2025 IRS rates.

Convert salary to hourly →

State Payroll Calculators and Guides

State withholding and payroll rules vary. Each state below has a paycheck calculator for running your own numbers and a payroll tax guide covering state withholding rates, supplemental wage rules, and filing requirements. Fifteen states are live, with more added as the payroll build continues.

Live

California

State income tax withholding, SDI, and payroll tax rules for California employers and employees.

Live

Texas

No state income tax. Covers employer payroll obligations, FUTA credit, and Texas workforce reporting.

Live

Florida

No state income tax. Covers Florida reemployment tax, Form RT-6, and employer payroll requirements.

Live

New York

State income tax withholding, NYC and Yonkers local taxes, Paid Family Leave, and employer UI rules.

Live

Pennsylvania

Flat 3.07% state income tax withholding, local Earned Income Tax (Act 32), the Philadelphia Wage Tax, and employer payroll requirements.

Live

Illinois

Flat 4.95% state income tax withholding after IL-W-4 allowances, no local wage tax, no employee unemployment tax, and employer SUI rules.

Live

Ohio

State income tax withholding percentage method, city income taxes, school district taxes, and employer payroll rules for Ohio.

Live

Georgia

Flat 5.09% state income tax after the Georgia standard deduction and $4,000 dependent allowances, no local wage tax, no employee unemployment, and employer SUI rules.

Live

North Carolina

Flat 3.99% income tax withheld at 4.09% after the NC standard deduction and $2,500 allowances, no local wage tax, no employee unemployment, and employer SUI rules.

Live

Michigan

Flat 4.25% income tax after $5,900 exemptions with no standard deduction, city income taxes like Detroit 2.4%, no employee unemployment, and employer UIA rules.

Live

New Jersey

Graduated 1.4% to 10.75% income tax withheld through the NJ-WT rate tables, plus the employee-paid unemployment (UI/WF/SWF), disability (TDI), and family leave (FLI) contributions. No local wage tax.

Live

Virginia

Graduated 2% to 5.75% income tax withheld through the Form VA-4 formula after the $8,750 standard deduction, no local wage tax, and no employee disability, family leave, or unemployment contributions.

Live

Washington

No state income tax, but two employee-paid premiums: Paid Family & Medical Leave (PFML) and the WA Cares Fund long-term-care premium at 0.58% with no wage cap. Unemployment is employer-funded and there is no local wage tax.

Live

Arizona

Flat 2.5% income tax withheld at the Form A-4 percentage you elect (default 2.0%), so the default can under-withhold higher earners. No local wage tax and no employee disability, family leave, or unemployment contributions.

Live

Massachusetts

Flat 5.0% income tax through the Circular M method, which subtracts up to $2,000 of FICA and the Form M-4 exemption before the 5% applies, plus a 4% surtax over $1,107,750 and the employee-paid Paid Family & Medical Leave contribution. No local wage tax.

Live

Tennessee

No state income tax and no local wage tax, so only federal withholding and FICA come out of a paycheck. The Hall tax on interest and dividends was repealed in 2021, there are no employee premiums, and unemployment is employer-funded on the first $7,000 of wages.

Live

Indiana

Flat 2.95% state income tax (3.00% for 2025) after WH-4 exemptions, plus a county income tax in all 92 counties charged on the same base, so a 401(k) deferral cuts both lines. No employee unemployment and no separate city wage tax.

Live

Maryland

Graduated 4.75% to 6.50% state income tax (HB 352) after the $3,400 standard deduction and MW507 exemptions, plus a county income tax in all 24 jurisdictions on the same base, so a 401(k) deferral cuts both lines. No employee unemployment; a special 2.25% rate applies to nonresidents.

Live

Missouri

Graduated 0% to 4.70% state income tax after the state standard deduction set by MO W-4 status, plus a 1% Kansas City or St. Louis earnings tax on gross wages. A 401(k) deferral cuts the state tax but not the city earnings tax. No employee unemployment.

Live

Wisconsin

Graduated 3.54% to 7.65% state income tax withheld with the Publication W-166 alternate method, whose sliding standard deduction ($6,702 single / $9,461 married) phases out to $0 near $73,000, so higher earners get no offset. Form WT-4, no local wage tax, reciprocity with Illinois, Indiana, Kentucky, and Michigan, and no employee unemployment.

Live

Colorado

Flat 4.40% state income tax withheld with the DR 1098 worksheet, whose annual withholding allowance defaults to just $5,000 (or $10,000 married) unless you file the optional DR 0004, so most workers over-withhold. Plus the FAMLI paid-leave employee premium (0.44% in 2026), flat-dollar local Occupational Privilege Taxes in Denver and a few cities, no reciprocity, and no employee unemployment.

Live

Minnesota

Graduated 5.35% to 9.85% state income tax withheld with the Department of Revenue computer formula, which subtracts a flat $5,300 (2026) for each Form W-4MN allowance before applying the single or married chart. One of the highest top rates in the country, no local wage tax, reciprocity with Michigan and North Dakota, and the new Minnesota Paid Leave employee premium (up to 0.44%) beginning January 1, 2026.

Live

South Carolina

Graduated 0% / 3% / 6% state income tax withheld with the SCDOR Form WH-1603F formula, which subtracts $5,000 (2026) for each SC W-4 allowance and a 10% standard deduction (capped at $7,500) before applying the schedule. Claiming zero allowances turns off both deductions and taxes the full wage. No local wage tax and no reciprocity with any state.

Payroll Guides

These guides explain federal payroll tax rules, withholding methods, and employer compliance obligations. Eight payroll guides are live now. Additional guides are in development as part of the payroll vertical build.

Payroll Guide · 2025

How to Read a Pay Stub

Understand every section of your pay stub: gross pay, FICA deductions, federal income tax withholding, pre-tax deductions, and net pay. Includes a sample stub breakdown and 2025 IRS rates.

Read guide →

Payroll Guide · 2025

How Payroll Taxes Work

Which taxes come out of every paycheck, what employers pay separately, and why two workers with the same salary can take home different amounts. Covers Social Security, Medicare, FUTA, and federal income tax withholding with 2025 IRS rates.

Read guide →

Payroll Guide · 2025

What Is FICA Tax?

FICA tax explained: the Social Security and Medicare components, 2025 rates, the Social Security wage base, employer matching rules, and how FICA differs from federal income tax withholding.

Read guide →

Payroll Guide · 2025

Employer Payroll Tax Obligations

What every employer must pay: FICA matching rates, FUTA, state unemployment tax, deposit schedules, Form 941 filing, and the Trust Fund Recovery Penalty. Based on IRS Publication 15.

Read guide →

Payroll Guide · 2025

Understanding Payroll Deductions

Pre-tax vs post-tax deductions explained: which reduce income tax, which reduce FICA, and how 401(k), health insurance, FSA, and HSA contributions affect your net pay. Includes 2025 limits.

Read guide →

Payroll Guide · 2025

Social Security Tax Explained

What OASDI means on your paycheck, how the 6.2% rate is applied, when withholding stops at the $176,100 wage base, the employer match, and how self-employed workers pay both halves under SECA.

Read guide →

Payroll Guide · 2025

Medicare Tax Explained

What HI means on your paycheck, how the 1.45% rate applies with no wage base cap, when the Additional Medicare Tax at 0.9% applies, how employer withholding works, and Form 8959 at filing.

Read guide →

Payroll Guide · 2025

Payroll Tax Deadlines

Federal payroll tax deposit schedules, Form 941 quarterly due dates, Form 940 annual filing requirements, and W-2 and W-3 year-end deadlines. Based on IRS Publication 15.

Read guide →

Payroll Guide · 2025

W-4 Withholding Explained

How each of the five W-4 steps affects federal income tax withheld from your paycheck, when to update your W-4 after a life change, and how OBBBA deductions connect to withholding adjustments.

Read guide →

Related Tax Tools and Guides

Payroll connects to broader federal tax topics. These tools and guides cover self-employment tax, 1099 income, and quarterly estimated tax obligations relevant to workers navigating both payroll and self-employment income.

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Frequently Asked Questions

Payroll taxes include federal income tax withholding, Social Security tax (6.2% employee share), and Medicare tax (1.45% employee share). Employers pay a matching 6.2% Social Security and 1.45% Medicare contribution. State income tax withholding applies in most states. These amounts are deducted from gross wages each pay period. Source: IRS Publication 15.
Federal income tax withholding is calculated using IRS Publication 15-T withholding tables and the employee's Form W-4 elections. The employee's filing status, pay frequency, and any additional withholding amounts determine the federal income tax withheld each pay period. Social Security and Medicare are calculated as flat percentages of gross wages.
Payroll taxes are specific taxes tied to wages. They include Social Security (6.2%) and Medicare (1.45%). Income tax is a graduated federal tax on total taxable income from all sources. Both are withheld from paychecks, but they are calculated differently and governed by separate rules under the Internal Revenue Code.
Yes. Employers match the employee Social Security (6.2%) and Medicare (1.45%) contributions. Employers also pay Federal Unemployment Tax (FUTA) under Form 940 and, in most states, state unemployment insurance. The employer payroll tax obligation is separate from the amounts withheld from employee wages. Source: IRS Publication 15, Section 5.
Paycheck amounts vary when gross wages change due to overtime, bonuses, or variable hours. Changes to Form W-4 elections, pre-tax deductions such as health insurance or 401(k) contributions, or reaching the Social Security wage base also affect net pay. One-time items such as expense reimbursements or benefit deductions can cause additional variation in a given period.
State payroll tax rules are published by each state's Department of Revenue or Department of Taxation. The state pages on this site cover withholding rates, supplemental rates, and filing requirements for the top 10 states by workforce size, and each state has both a paycheck calculator and a payroll tax guide. Use the State Payroll Calculators and Guides section above to navigate to your state.

Questions About Payroll or Withholding?

LMN Tax Inc handles payroll setup, quarterly tax planning, bookkeeping, and payroll tax compliance for small businesses and self-employed workers. Contact us through our contact page to get started.