Hourly Paycheck Calculator US Federal

US Federal payroll taxes

• Federal income tax (FIT): Withheld using IRS methods based on your Form W-4 (filing status, dependents, extra amounts).
• FICA: Social Security and Medicare; see FICA details below.
• FUTA (Federal Unemployment Tax Act): Employer-paid tax; employees do not pay federal UI from wages.
• No federal local tax: Local income taxes are set by certain cities/counties/states, not by the federal government.
• Pre-tax deductions: Traditional 401(k), HSA/FSA, and Section 125 premiums can reduce FIT-taxable wages (and sometimes FICA).
• Post-tax deductions: Roth 401(k), garnishments, union dues, charitable contributions, etc., reduce take-home after taxes.

How Your US Federal Paycheck Works

1. Start with gross hourly pay (hourly rate × hours; include overtime premiums for non-exempt work over 40 hours/week).
2. Subtract pre-tax benefits (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
3. Apply FICA (Social Security to its annual wage base; Medicare on all wages; Additional Medicare for high earners).
4. Compute federal withholding from your Form W-4 elections using IRS percentage or wage-bracket methods.
5. Deduct any post-tax items (Roth, garnishments, etc.) to arrive at net pay.

US Federal Income unemployment tax rate - 10 Years Data

Employees do not pay federal unemployment (FUTA). Employers pay FUTA on a federal taxable wage base; many receive credits for state UI contributions. Values below are general references.

*Net FUTA is commonly ~0.6% when the full state credit is available; credit-reduction states have higher net rates.

US Federal Hourly threshold

Under the FLSA, most hourly workers are non-exempt and must receive overtime pay of 1.5× their regular rate after 40 hours in a workweek. The federal law does not set an “hourly salary threshold”; instead, salary thresholds apply to certain white-collar exemptions, while hourly workers are generally overtime-eligible.

Median Household Income - United States (10 years, current dollars)

Illustrative national median household income trend (nominal). Verify with the latest Census/ACS for official values.

US Federal Federal Insurance Contributions Act (FICA)

• Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
• Medicare: 1.45% employee + 1.45% employer on all wages.
• Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Some U.S. cities and many municipalities (e.g., Philadelphia, New York City, Detroit, numerous Ohio and Pennsylvania localities) impose local income or wage taxes. Rates, bases, and residency rules vary widely and are in addition to federal and state taxes; employers withhold when required by the work or residence locality.

Example local income tax table (employee wage tax)

US Federal Wage and Hour Laws: Overtime, Pay Frequency

• Overtime (FLSA): Non-exempt workers earn 1.5× the regular rate after 40 hours/week. Certain jobs have special rules.
• Minimum wage: The federal floor applies unless state/local law is higher.
• Pay frequency: The FLSA does not mandate frequency; states set payday rules (weekly, biweekly, semimonthly, etc.).
• Recordkeeping: Employers must keep accurate time and payroll records for non-exempt employees.

Additional US Federal forms

• Form W-4 - Employee’s Withholding Certificate (federal FIT settings).
• Form I-9 - Employment Eligibility Verification.
• Form W-2 - Wage and Tax Statement (annual).
• Forms 941/944 - Employer’s quarterly/annual federal tax return (withholding/FICA).
• Form 940 - Employer’s Annual FUTA Return.
• Form 1099-NEC - Nonemployee compensation (for contractors, not payroll).

FAQs - US Federal Hourly Paycheck Calculator

How do I use a US Federal Hourly Paycheck Calculator to estimate take-home pay?

Enter hourly rate, hours worked (regular and overtime), pay frequency, W-4 details, and any pre/post-tax deductions. The calculator applies FICA and federal withholding, then subtracts post-tax items to estimate per-pay and annual net pay.

How should I enter overtime hours?

List overtime hours separately at 1.5× the regular rate (or the specific premium your employer uses). The tool recalculates FICA and federal withholding on the higher gross pay.

Does the calculator handle multiple jobs or side gigs?

Yes. Run separate scenarios for each job to see per-pay results, then combine annualized figures. For W-4 accuracy, use the IRS multiple-jobs guidance to avoid under-withholding.

How are bonuses and commissions handled?

Enter them as supplemental wages. Federal withholding may use a flat supplemental method or aggregate with regular wages; the calculator supports both approaches.

What if I contribute to a 401(k), HSA, or FSA?

Enter pre-tax amounts so FIT (and sometimes FICA) taxable wages drop, increasing take-home. Roth 401(k) is post-tax and won’t reduce taxable wages today.

Why did my net pay increase late in the year?

You may have reached the Social Security wage base, stopping Social Security withholding for the remainder of the year while Medicare continues.

What is Additional Medicare tax and when does it apply?

Employees pay an extra 0.9% Medicare tax on wages above $200,000. Employers continue to pay only 1.45% Medicare.

Can I add extra federal withholding each paycheck?

Yes. On Form W-4 you can request a flat additional amount per paycheck. Enter that same amount in the calculator to preview net pay.

Does the federal calculator include state and local taxes?

By default it models federal items. Many tools let you add your state and any local tax to reflect your location’s total withholding.

How do tips affect my paycheck?

Reported tips are taxable for FIT and FICA. Include them to avoid under-withholding and potential year-end balances due.

Do hourly workers ever become exempt from overtime?

Some exempt roles can be paid hourly in limited cases, but exemption depends on duties tests and salary thresholds-not merely being hourly or salaried.

What pay frequency should I choose in the calculator?

Match your employer’s schedule (weekly/biweekly/semimonthly/monthly). The calculator annualizes rates, applies caps like Social Security, and then re-periodizes results.

How do garnishments and child support affect net pay?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes, subject to federal/state limits and priorities.

Can I project year-to-date (YTD) effects?

Yes-enter YTD wages/taxes so the calculator knows how much Social Security has already been withheld and whether Additional Medicare should start.

How do I model shift differentials, hazard pay, or per-diem?

Add those earnings as separate line items. The calculator includes them in gross pay and recomputes taxes accordingly.

What if I change my W-4 mid-year?

Update the calculator with new W-4 settings and re-run. Withholding updates on the next payroll; previous checks aren’t retroactively changed.

How can I avoid a big balance due at tax time?

Increase per-pay withholding via W-4, adjust pre-tax benefits, or make estimated tax payments. Use the calculator to test changes before updating payroll.

Does the calculator support multiple filing statuses and dependents?

Yes-select your filing status and dependent credits per W-4 so the withholding tables and credits match your situation.

How are PTO payouts taxed?

PTO cash-outs are taxable wages for FIT and FICA. If paid separately from regular wages, employers may use supplemental withholding methods.

What if my city has a local income tax?

Add your locality and applicable rate in the calculator if supported, or run a custom post-tax deduction to approximate your city/municipal wage tax.

Can students be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA lines for that job.