Pay Stub Calculator USA 2026: Net Pay, Taxes and Deductions
This pay stub calculator for the USA turns gross pay into net pay with 2026 rules: federal withholding from IRS Publication 15-T, Social Security at 6.2% up to $184,500 and Medicare at 1.45%. A $65,000 salary paid every two weeks, single, with 5% to a 401(k) and $100 for health cover, nets $1,902.25 per paycheck in a state without income tax.
Updated . Built and checked by My Easy Calculator against IRS Publication 15-T (2026) and the Social Security Administration's 2026 figures. How we check figures
| Employee FICA, 2026 | |
| Social Security | 6.2% |
| Wage base | $184,500 |
| Medicare | 1.45% |
| Extra Medicare over $200,000 | 0.9% |
| Federal, 2026 | |
| Standard deduction, single | $16,100 |
| Standard deduction, joint | $32,200 |
| Supplemental wage rate | 22% |
Estimate your paycheckGross to net with year-to-date totals, 2026
- Pub 15-T 2026
- Checked
1. Pay
2. Deductions per paycheck
3. State and local
W-4 Steps 2 to 4 and year to date (optional)Two jobs, dependents, other income, deductions, extra withholding, pay period number
Your paycheck 2026
An estimate, not an official pay stub. Your employer's pay statement is the record.
A $65,000 salary paid every two weeks is $2,500.00 gross. After $125.00 to a 401(k) and $100.00 of health premiums, federal withholding is $189.15, Social Security $148.80 and Medicare $34.80, leaving $1,902.25 net pay in a state without income tax.
2026 payroll taxes and withholding at a glance
In 2026 every US paycheck has Social Security tax of 6.2% on wages up to $184,500 and Medicare tax of 1.45% on all wages, plus federal income tax withheld according to your Form W-4 and IRS Publication 15-T. Most states add their own income tax; nine do not tax wages.
| Item, 2026 | Rate or amount | Applies to |
|---|---|---|
| Social Security (employee) | 6.2% | Wages up to $184,500; maximum $11,439 |
| Medicare (employee) | 1.45% | All wages |
| Additional Medicare withholding | 0.9% | Wages over $200,000 in the year |
| Federal withholding | 0% to 37% | Pub 15-T tables by filing status and W-4 |
| Worksheet 1A adjustment (Step 2 not checked) | $12,900 joint, $8,600 others | Subtracted from annualized wages |
| Supplemental wages (bonuses) | 22% flat, or 37% over $1 million | If the employer uses the flat-rate method |
| Single: adjusted annual wages | Withhold | Married filing jointly: adjusted annual wages | Withhold |
|---|---|---|---|
| $0 to $7,500 | $0 | $0 to $19,300 | $0 |
| $7,500 to $19,900 | $0.00 + 10% | $19,300 to $44,100 | $0.00 + 10% |
| $19,900 to $57,900 | $1,240.00 + 12% | $44,100 to $120,100 | $2,480.00 + 12% |
| $57,900 to $113,200 | $5,800.00 + 22% | $120,100 to $230,700 | $11,600.00 + 22% |
| $113,200 to $209,275 | $17,966.00 + 24% | $230,700 to $422,850 | $35,932.00 + 24% |
| $209,275 to $263,725 | $41,024.00 + 32% | $422,850 to $531,750 | $82,048.00 + 32% |
| $263,725 to $648,100 | $58,448.00 + 35% | $531,750 to $788,000 | $116,896.00 + 35% |
| Over $648,100 | $192,979.25 + 37% | Over $788,000 | $206,583.50 + 37% |
To calculate a pay stub, start with gross pay, take off pre-tax deductions, withhold federal income tax from the IRS tables, Social Security and Medicare, then state and local tax, and finally after-tax deductions. What is left is net pay.
How a US pay stub is calculated
A pay stub shows gross pay, then each deduction in a fixed order, then net pay. Pre-tax deductions come off first because they change the wages each tax is figured on: a traditional 401(k) lowers income tax wages only, while health insurance, HSA and FSA through a cafeteria plan lower income tax, Social Security and Medicare wages.
- Gross pay. Salary divided by pay periods, or hours times rate plus overtime at 1.5 times the rate.
- Pre-tax deductions. 401(k), 403(b), health, dental and vision premiums, HSA and FSA.
- Federal income tax. Annualize taxable wages, apply your W-4, look up the Pub 15-T table, divide by pay periods.
- FICA. 6.2% Social Security up to the wage base and 1.45% Medicare, plus 0.9% above $200,000.
- State and local income tax. Your state's withholding and any city or county tax.
- After-tax deductions. Roth 401(k), union dues, garnishments, charity.
Worked through: $2,275.00 of federal taxable wages × 26 = $59,150.00, minus the $8,600 Worksheet 1A adjustment, gives $50,550.00. The single table adds 12% of the amount over $19,900 to $1,240: $4,918.00 for the year, or $189.15 per paycheck.
How to use the pay stub calculator
The pay stub calculator opens with a $65,000 salary paid every two weeks. Change any field and the receipt updates, showing this paycheck and year-to-date totals side by side.
- Choose pay frequency and filing status. Use the status in Step 1(c) of your Form W-4.
- Enter your pay. Annual salary, or hourly rate with regular and overtime hours for one pay period.
- Add deductions. 401(k) as a percentage, cafeteria-plan benefits and after-tax items in dollars per paycheck.
- Pick your state and add your W-4 steps. Enter a state rate if your state taxes wages, any local rate, and the W-4 Step 2 to 4 figures and pay period number if you want year-to-date totals.
Reading your results
Net pay is what reaches your bank account. The breakdown shows each line for this paycheck and the year to date, the same layout as most employer pay statements. Taxes withheld are federal, Social Security, Medicare, state and local combined; pre-tax and after-tax deductions are shown separately because they are not taxes.
Example paycheck breakdowns
Every example uses the same 2026 calculation as the calculator. Examples in states without income tax show federal and FICA only.
$65,000 salary, biweekly, single
Gross $2,500.00, 401(k) $125.00, health $100.00; federal $189.15, Social Security $148.80, Medicare $34.80. No state tax.
$22 an hour, 46 hours in one week, single
40 hours at $22 plus 6 overtime hours at $33 is $1,078.00 gross; federal $87.44, Social Security $66.84, Medicare $15.63. Claiming the overtime deduction on the W-4 would lower withholding.
$120,000, twice a month, married with 2 children
Gross $5,000.00, 401(k) 6% $300.00, health $250.00, W-4 Step 3 credits $4,400; federal $169.00, Social Security $294.50, Medicare $68.88.
$85,000 single, biweekly, with a 5.5% state rate
Gross $3,269.23; federal $379.62, Social Security $202.69, Medicare $47.40, and state tax $179.81 at the 5.5% effective rate entered. California SDI would be extra.
$250,000 single, biweekly: the wage base
Each paycheck is $9,615.38. By paycheck 19 wages total $182,692.31; paycheck 20 crosses $184,500, so only $112.08 of Social Security is withheld, and none after.
Two jobs: Step 2 checkbox on a $65,000 job
Without the box, federal withholding is $216.15 per paycheck; with it, $383.35, because the checkbox tables halve the brackets for each job.
Paycheck by salary: 2026 quick reference
This quick reference shows net pay per biweekly paycheck for single and married filing jointly employees in a state with no income tax, with no pre-tax deductions and a standard W-4.
| Annual salary | Gross per paycheck | Net, single | Net, married jointly | FICA per paycheck |
|---|---|---|---|---|
| $30,000 | $1,153.85 | $1,010.96 | $1,065.58 | $88.27 |
| $40,000 | $1,538.46 | $1,320.00 | $1,390.77 | $117.69 |
| $50,000 | $1,923.08 | $1,629.04 | $1,707.50 | $147.12 |
| $65,000 | $2,500.00 | $2,092.60 | $2,176.44 | $191.25 |
| $80,000 | $3,076.92 | $2,504.23 | $2,640.00 | $235.38 |
| $100,000 | $3,846.15 | $3,045.38 | $3,258.08 | $294.23 |
| $125,000 | $4,807.69 | $3,719.37 | $4,030.67 | $367.79 |
| $150,000 | $5,769.23 | $4,376.58 | $4,737.88 | $441.35 |
| $200,000 | $7,692.31 | $5,691.00 | $6,090.77 | $588.46 |
Federal withholding and Form W-4
Federal income tax withheld from each paycheck depends on your Form W-4: filing status, the Step 2 multiple-jobs checkbox, Step 3 credits for dependents, and Step 4 other income, deductions and extra withholding. Your employer feeds those into IRS Publication 15-T to get the amount.
Step 2: multiple jobs
Checking the Step 2 box switches to tables with half-width brackets, which withholds more from each job so that two similar incomes are not under-withheld. On a $65,000 single salary paid biweekly, checking the box raises federal withholding from $216.15 to $383.35 per paycheck.
Step 3: dependents
Step 3 credits reduce withholding dollar for dollar over the year. A $2,200 credit for one qualifying child cuts withholding by $2,200 ÷ 26 = $84.62 per biweekly paycheck, as long as there is that much to withhold.
Step 4: other income, deductions and extra withholding
Step 4(a) adds other income so tax is withheld on it; Step 4(b) subtracts deductions above the standard deduction, including the new deductions for qualified overtime and tips; Step 4(c) adds a fixed extra amount to every paycheck.
Social Security and Medicare taxes
Employees pay 6.2% Social Security tax on wages up to $184,500 in 2026, a maximum of $11,439, and 1.45% Medicare tax on all wages. Employers must also withhold an extra 0.9% Medicare tax on wages above $200,000 in the year, whatever your filing status.
How to calculate Social Security wages from a pay stub
Social Security wages are gross pay minus cafeteria-plan deductions such as health insurance, HSA and FSA. Traditional 401(k) contributions do not reduce them. For a $2,500 paycheck with $125 to a 401(k) and $100 of health premiums, Social Security wages are $2,400 and the tax is $148.80; income tax wages are $2,275. This is why box 3 of your W-2 is usually higher than box 1.
When Social Security stops
Once your wages for the year reach $184,500, Social Security withholding stops and your paychecks rise for the rest of the year. On a $250,000 salary paid biweekly, that happens in paycheck 20.
Pre-tax vs post-tax deductions
A pre-tax deduction lowers the wages that one or more taxes are figured on; a post-tax deduction comes out after all taxes. Which taxes a pre-tax deduction lowers depends on the plan.
| Deduction | Federal income tax | Social Security and Medicare |
|---|---|---|
| Traditional 401(k), 403(b), 457(b) | Reduced | Not reduced |
| Health, dental, vision premiums (Section 125) | Reduced | Reduced |
| HSA through payroll | Reduced | Reduced |
| Health or dependent care FSA | Reduced | Reduced |
| Roth 401(k) | Not reduced | Not reduced |
| Union dues, garnishments, charity | Not reduced | Not reduced |
State and local income tax
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wages. Every other state and Washington, D.C. withholds state income tax, using either a flat rate or brackets, and some cities and counties add their own tax.
Because state rules and rates differ widely, the calculator asks you for your state rate rather than guessing. The most reliable figure is your effective rate: state tax withheld on a recent pay stub divided by your state taxable wages. Local taxes include New York City, Philadelphia, many Ohio and Pennsylvania municipalities, and some Maryland and Indiana counties.
Why your paycheck differs from the estimate
Small differences are normal: employers may round withholding to the nearest dollar and may use the wage bracket tables instead of the percentage method. Larger differences usually come from one of these:
- A different W-4 on file, or an old pre-2020 form treated with the computational bridge.
- Supplemental pay, such as a bonus or commission withheld at the flat 22%.
- Benefit treatment, such as a deduction your employer treats as after-tax.
- State programs like California SDI, New York paid family leave or Washington Cares, which are not income tax.
- Year-to-date limits, such as the Social Security wage base or a 401(k) annual limit, reached earlier or later than assumed.
Pay stub vs W-2 vs pay calculator
A pay stub is your employer's record of one paycheck and the year to date; a W-2 is the annual summary filed with the IRS and SSA; a pay calculator, like this one, estimates what a paycheck should be. Only the first two are official records.
On a W-2, box 1 shows federal taxable wages (after 401(k) and cafeteria deductions), box 3 Social Security wages up to $184,500, and box 5 Medicare wages. Comparing your last pay stub of the year with your W-2 is a good way to spot errors. If your pay statement looks wrong, ask your payroll department first; for unpaid wages, the US Department of Labor's Wage and Hour Division can help.
What changed for 2026
The 2026 withholding tables reflect the One Big Beautiful Bill Act (P.L. 119-21), which made the 2018 tax rates and higher standard deduction permanent. The standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household.
- New W-4 for 2026 with lines for the new deductions and a checkbox to claim exemption.
- Overtime and tips: for 2025 to 2028, workers can deduct up to $12,500 ($25,000 joint) of qualified overtime premium and up to $25,000 of qualified tips. Both remain subject to Social Security and Medicare.
- Social Security wage base up to $184,500 from $176,100.
- Withholding brackets indexed for inflation in the Pub 15-T tables.
For overtime pay itself, use the FLSA overtime calculator.
Frequently asked questions
Start with gross pay, subtract pre-tax deductions, then subtract federal income tax from the IRS Publication 15-T tables, 6.2% Social Security, 1.45% Medicare, state and local tax, and after-tax deductions. The result is net pay; the calculator does each step for you.
Gross pay is what you earn before anything is taken out. Net pay is what you receive after taxes and deductions; for a $65,000 single salary paid biweekly with typical deductions, $2,500.00 gross becomes $1,902.25 net.
Yes. It applies 6.2% Social Security up to the 2026 wage base of $184,500, 1.45% Medicare on all wages, and the extra 0.9% Medicare withheld on wages over $200,000, using your pay period number for year-to-date limits.
Take gross pay and subtract cafeteria-plan deductions such as health insurance, HSA and FSA, but not 401(k) contributions. Multiply by 6.2% for the Social Security tax, until year-to-date wages reach $184,500.
Yes. Enter the pay period number, such as 20 for the 20th biweekly paycheck, and the calculator shows year-to-date gross, taxes and net pay, stopping Social Security once wages reach the 2026 wage base.
Common reasons are a different W-4 on file, rounding, a bonus taxed at the 22% supplemental rate, a benefit your employer treats differently, or state payroll programs such as disability insurance. Compare each line with your pay statement and ask payroll about any gap.
No. A pay stub calculator only estimates a paycheck. Your employer's pay statement and Form W-2 are the official records, and an estimate should never be presented as a pay stub.
For a single employee paid weekly with no pre-tax deductions and a standard W-4, about $78.08 of federal income tax is withheld from a $1,000 weekly paycheck in 2026, plus $62.00 Social Security and $14.50 Medicare.
Yes. Traditional 401(k) contributions reduce federal income tax wages but not Social Security and Medicare wages, so FICA is still withheld on them. Health insurance through a cafeteria plan reduces both.
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wages. Some of them still have payroll programs such as paid family leave or long-term care premiums.
Sources
- Publication 15-T (2026), Federal Income Tax Withholding Methods, Worksheet 1A and Percentage Method Tables for Automated Payroll Systems, Internal Revenue Service. Checked .
- Publication 15 (2026), Employer's Tax Guide: supplemental wages and FICA, Internal Revenue Service. Checked .
- Contribution and Benefit Base: 2026 Social Security wage base of $184,500, Social Security Administration. Checked .
- Topic 560, Additional Medicare Tax, Internal Revenue Service. Checked .
- About Form W-4, Employee's Withholding Certificate (2026), Internal Revenue Service. Checked .
- Tax Withholding Estimator, Internal Revenue Service. Checked .
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Disclaimer
Calculation methodology sourced from official government publications. See our Editorial Policy for how we build and maintain our calculators.
Results estimate a 2026 paycheck from the figures you enter. They are not an official pay stub, wage statement or payroll record, and state and local amounts depend on the rates you supply. This is not tax or legal advice; your employer's pay statement and your Form W-2 are the official records.