Salary Paycheck Calculator US Federal

US Federal payroll taxes

• Federal income tax (FIT): Withheld per IRS rules based on your Form W-4 (filing status, dependents, other income, deductions, extra amounts).
• FICA: Social Security and Medicare; see FICA details below.
• FUTA (Federal Unemployment Tax Act): Employer-paid only; employees do not pay federal unemployment tax from wages.
• Local taxes: Some cities/counties/states impose local wage/income taxes that are separate from federal withholding.
• Pre-tax deductions: Traditional 401(k)/403(b), HSA/FSA, and Section 125 premiums can reduce FIT-taxable wages (and sometimes FICA).
• Post-tax deductions: Roth 401(k), garnishments, charitable giving, union dues, and other after-tax items reduce take-home after taxes.

How Your US Federal Paycheck Works

1. Start with gross salary for the pay period (annual salary ÷ number of pay periods).
2. Subtract pre-tax benefits (401(k), HSA/FSA, cafeteria plans) to determine federal/FICA-taxable wages.
3. Apply FICA (Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
4. Compute federal withholding using IRS percentage or wage-bracket methods from your W-4 elections.
5. Add any local/state withholding if applicable (varies by where you live/work).
6. Deduct post-tax items (Roth, garnishments, etc.) to arrive at net pay.

US Federal Income unemployment tax rate - 10 Years Data

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

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

US Federal Salary threshold

Under the FLSA, white-collar exemptions require meeting both a salary threshold and the relevant duties tests. If either test is not met, the employee is non-exempt and generally eligible for overtime after 40 hours in a workweek. Hourly vs. salary alone does not determine exempt status.

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

Many municipalities impose local wage or income taxes (e.g., New York City, Philadelphia, Detroit, and numerous Ohio and Pennsylvania localities). Rates, residency rules, and reciprocity vary and are in addition to federal and state taxes. Employers typically withhold when the worksite or the employee’s residence requires it.

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 minimum applies unless a higher state/local minimum controls.
• Pay frequency: The FLSA does not set frequency; states prescribe payday rules (weekly/biweekly/semimonthly, etc.).
• Recordkeeping: Employers must keep accurate time and payroll records, especially 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 to employees).
• 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 Salary Paycheck Calculator

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

Enter annual salary, pay frequency, W-4 details, and pre/post-tax deductions. The calculator computes FICA and federal withholding, then subtracts post-tax items to produce per-pay and annual net pay estimates.

Does the calculator handle multiple salaries or side jobs?

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

How do pre-tax benefits affect my paycheck?

Traditional 401(k), HSA/FSA, and cafeteria plans reduce FIT-taxable wages (and sometimes FICA), increasing take-home pay. Roth 401(k) is post-tax and does not reduce taxable wages today.

Why did my net pay increase late in the year?

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

What is the FLSA salary threshold for exemption?

Exemption depends on meeting both a federal salary threshold and duties tests. If either is not met, you are generally non-exempt and owed overtime after 40 hours/week.

How are bonuses and commissions taxed on salary?

They are supplemental wages subject to federal methods (flat or aggregate) and FICA. Enter them as supplemental pay to model correct withholding.

Can I add extra federal withholding each paycheck?

Yes. On Form W-4 you may request a flat additional dollar amount per paycheck. Enter the same amount in the calculator to preview your new take-home.

Does the federal calculator include state and local taxes?

By default it models federal items. Many tools let you add your state and locality to reflect total withholding for your location.

How do I model a mid-year raise?

Run two scenarios-old salary for checks already paid and new salary for remaining periods-then combine results to project full-year taxes and net pay.

What pay frequency should I choose?

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

How are PTO payouts taxed?

Payouts are taxable wages for FIT and FICA. If paid separately from regular wages, employers may use supplemental withholding methods; model as supplemental pay.

Can the calculator account for child support or other garnishments?

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

What if my city has a local income tax?

Enter the locality and rate if supported, or add a custom post-tax item approximating your municipal wage tax so your net reflects local obligations.

How do I include year-to-date (YTD) figures?

Provide YTD wages and taxes so the calculator stops Social Security at the cap, starts Additional Medicare when applicable, and aligns your withholding to date.

Do salaried employees ever receive overtime?

Yes. Salary alone does not create exemption. If you do not meet the FLSA salary threshold and duties tests, you are generally overtime-eligible.

How are fringe benefits (imputed income) handled?

Taxable fringes (e.g., certain group-term life or personal use of a company car) increase taxable wages. Add them as earnings so FIT/FICA are calculated correctly.

Can I coordinate W-4 elections for two salaried jobs?

Use the IRS multiple-jobs worksheet or the online estimator, then enter the recommended adjustments on your W-4 and mirror them in the calculator.

How do I avoid a balance due at tax time?

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

Does Additional Medicare tax apply to my salary?

Employees pay an extra 0.9% on wages above $200,000. Employers still pay only 1.45%. The calculator applies this automatically when wages exceed the threshold.

What if I switch pay frequencies mid-year?

Re-run with the new frequency and updated YTD data so the calculator prorates correctly and respects annual caps and thresholds.

Can I compare traditional vs. Roth 401(k) impacts?

Yes. Run two scenarios-traditional (pre-tax) and Roth (post-tax)-to see near-term net-pay differences and long-term implications.