Salary Paycheck Calculator US Federal

Overview of US Federal Payroll Taxes

Federal Income Tax (FIT): Based on your Form W-4, filing status, dependents, and extra withholding elections.
FICA: Includes Social Security and Medicare contributions shared by both employee and employer.
FUTA (Federal Unemployment Tax Act): Employer-paid tax supporting federal unemployment insurance; employees do not pay FUTA directly.
Local Taxes: Certain US cities and counties levy additional local income or wage taxes separate from federal withholding.
Pre-Tax Deductions: Traditional 401(k), 403(b), HSA, or FSA contributions reduce taxable wages for FIT (and sometimes FICA).
Post-Tax Deductions: Roth 401(k), garnishments, and other voluntary deductions apply after taxes, affecting final take-home pay.

How the US Federal Salary Paycheck Process Works

Start with your gross salary per pay period (annual salary ÷ pay periods).
Subtract eligible pre-tax benefits to calculate taxable income.
Apply FICA taxes: Social Security (to annual wage base) and Medicare (on all wages).
Use IRS withholding tables to determine federal income tax based on W-4 elections.
Account for any state or local taxes applicable to your work or residence.
Subtract post-tax deductions to arrive at net take-home pay.

Federal Unemployment Tax Act (FUTA) – Historical Reference

FUTA applies only to employers, not employees. Employers pay FUTA on a federal taxable wage base of $7,000. Credits for state UI contributions typically reduce the effective FUTA rate.

Year	Employee FUTA Rate	Employee Pays?	Taxable Wage Base	Statutory FUTA Rate	Typical Net FUTA After Credit
2016–2025	0%	No	$7,000	6.0%	~0.6% (after state credit)

*Credit-reduction states may experience higher net rates.

Federal Salary Threshold and Overtime Eligibility

Under the Fair Labor Standards Act (FLSA), employees must meet both the salary threshold and duties tests to qualify for white-collar exemptions. Those who fail either test are considered non-exempt and must receive overtime pay (1.5×) for hours worked beyond 40 per week.

Median Household Income – United States (2015–2024)

The following table shows national median household income trends in nominal (current) dollars. Data sources: U.S. Census Bureau and American Community Survey.

Year	Median Household Income (USD)
2015	$57,000
2016	$59,000
2017	$61,400
2018	$63,200
2019	$68,700
2020	$67,500
2021	$70,800
2022	$74,600
2023	$76,300
2024	$77,900

Federal Insurance Contributions Act (FICA) Breakdown

Social Security Tax: 6.2% each for employee and employer up to the annual wage base.
Medicare Tax: 1.45% each for employee and employer on all wages.
Additional Medicare Tax: 0.9% employee-only on wages above $200,000.

Local Income Taxes by US City

Some US cities impose local income or wage taxes in addition to state and federal taxes. Rates and rules vary based on residency and employment location.

Example Local Income Tax Rates (2025)

City	Typical Rate	Notes
New York City, NY	3%–4%	Applies to city residents; added to NY State tax
Philadelphia, PA	3%–4%	Resident and nonresident rates differ
Detroit, MI	1%–2.4%	Separate resident/nonresident rates
Cleveland & Columbus, OH	1%–3%	Local municipal income taxes
Pennsylvania Boroughs	0.5%–2%	Local Earned Income Tax varies by district

US Federal Wage and Hour Regulations

Overtime: Non-exempt employees earn 1.5× pay after 40 hours per week.
Minimum Wage: Federal minimum applies unless a higher state/local rate prevails.
Pay Frequency: Set by state law (weekly, biweekly, semimonthly, or monthly).
Recordkeeping: Employers must maintain accurate time and payroll documentation.

Key US Federal Payroll Forms

Form W-4: Employee’s Withholding Certificate (federal tax settings).
Form I-9: Employment Eligibility Verification.
Form W-2: Annual Wage and Tax Statement to employees.
Forms 941/944: Employer’s quarterly or annual payroll tax return.
Form 940: Employer’s Annual FUTA Return.
Form 1099-NEC: Nonemployee compensation reporting for contractors.

FAQs – US Federal Salary Paycheck Calculator

How do I calculate my take-home pay?

Enter your salary, pay frequency, W-4 details, and deductions. The calculator applies FIT, FICA, and other withholdings to show your net pay per period and annually.

Does it support multiple jobs or side income?

Yes. Run each job separately, then combine annual totals. Use the IRS multiple-jobs worksheet to avoid under-withholding.

How do pre-tax deductions impact taxes?

Pre-tax benefits reduce taxable income, lowering FIT and FICA. Roth 401(k) is post-tax and doesn’t reduce current taxable wages.

Why does my paycheck change mid-year?

Once your earnings exceed the Social Security wage base, that tax stops, increasing net pay for the rest of the year.

How are bonuses taxed?

Bonuses and commissions are supplemental wages subject to standard federal and FICA rates.

Can I request extra withholding?

Yes. You can specify an additional flat amount on Form W-4, reflected in the calculator’s results.

Does this include state and local taxes?

Primarily federal, but you can add your state and locality for a full net pay estimate.

How are PTO payouts and fringe benefits taxed?

They’re treated as taxable wages for FIT and FICA. Add them as supplemental earnings for accurate results.

How can I prevent a tax-time balance due?

Increase withholding, adjust W-4 elections, or make estimated payments. Use the calculator to test scenarios before filing.