How to use the paycheck calculator
- Pay type — an annual salary, or an hourly rate with your paid hours per week (annual gross = rate × hours × 52).
- Pay frequency — only changes how the annual figures are split; the year’s taxes stay the same.
- Filing status — sets the standard deduction and bracket limits.
- Optional deductions — a traditional 401(k) percentage, other pre-tax benefits (health premiums, HSA, FSA) and a flat state or local rate.
The headline is your estimated net pay per paycheck. The rows below list every line per paycheck and per year, and the bracket table shows how the federal tax was built up.
How take-home pay is calculated
- Pre-tax deductions come off gross pay first. 401(k) contributions and Section 125 benefits reduce income-tax wages; only Section 125 benefits also reduce FICA wages.
- Federal income tax is figured on gross − deductions − standard deduction with the progressive brackets below: each slice of income is taxed at its own rate, so a raise never lowers your net pay.
- FICA (Social Security and Medicare) and any state or local tax at the flat rates you enter.
- Net pay = gross − deductions − all taxes, divided by the number of paychecks.
2026 federal income tax brackets
The IRS published the 2026 inflation adjustments in Revenue Procedure 2025-32 (October 2025). The seven rates are unchanged; the brackets apply to taxable income, after the standard deduction.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | up to $12,400 | up to $24,800 | up to $17,700 | up to $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
2026 standard deduction: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household. The extra amount for taxpayers 65 or older or blind is not included.
Social Security and Medicare (FICA)
Employees pay 6.2% Social Security tax on wages up to the taxable maximum, which the Social Security Administration set at $184,500 for 2026 (up from $176,100 in 2025), so the most an employee pays is $11,439.00. Medicare is 1.45% with no cap, plus 0.9% Additional Medicare tax on wages above $200,000 ($250,000 joint, $125,000 married filing separately). Your employer pays a matching 6.2% and 1.45% that never appears on your pay stub.
Worked example: $60,000 salary, single, paid biweekly
- Taxable income: $60,000 − $16,100 standard deduction = $43,900.
- Federal income tax: 10% of the first $12,400 = $1,240, plus 12% of the remaining $31,500 = $3,780 → $5,020. The marginal rate is 12%; the average rate on gross pay is 8.4%.
- Social Security: 6.2% × $60,000 = $3,720. Medicare: 1.45% × $60,000 = $870.
- Net pay: $60,000 − $5,020 − $3,720 − $870 = $50,390 a year, or $1,938.08 per biweekly paycheck — an effective tax rate of 16% before any state tax.
The same salary at different pay frequencies
| Frequency | Paychecks per year | Gross per paycheck | Net per paycheck |
|---|---|---|---|
| Weekly | 52 | $1,153.85 | $969.04 |
| Biweekly | 26 | $2,307.69 | $1,938.08 |
| Semimonthly | 24 | $2,500.00 | $2,099.58 |
| Monthly | 12 | $5,000.00 | $4,199.17 |
Biweekly pay gives 26 checks, so two months a year contain a third paycheck; the annual totals are identical.
What this estimate leaves out
- State brackets. Most states that tax wages use progressive brackets of their own; nine states have no wage income tax at all.
- Credits and itemizing — the child tax credit, earned income credit and itemized deductions can cut the real bill well below this figure.
- W-4 settings. Actual withholding follows your W-4, so a paycheck can differ from this estimate even when the annual tax is right; the gap becomes a refund or balance due in April.
- After-tax deductions (Roth 401(k), union dues, garnishments) and the separate withholding rules for overtime, bonuses and tips.
Treat the result as a planning estimate, not a tax calculation; a tax professional or your payroll department can give exact figures. To see how a higher 401(k) percentage changes both your paycheck and your retirement balance, pair this page with the 401(k) calculator, then fit the net figure into the budget calculator.
Frequently asked questions
Why is my real paycheck different from this estimate?
Withholding follows your W-4 and any state and local rules, while this page estimates the tax you owe for the year. The annual total is usually close; the per-check split can differ.
Does a 401(k) contribution reduce Social Security tax?
No. Traditional 401(k) contributions are exempt from federal (and most state) income tax but still count as wages for Social Security and Medicare. Section 125 benefits such as health premiums are exempt from both.
What is the difference between the marginal and the effective tax rate?
The marginal rate applies to your last dollar of taxable income (12% for a $60,000 single filer in 2026). The effective rate is total tax divided by gross pay — lower, because the standard deduction and the lower brackets apply first.
How much is taken out of a $60,000 salary?
For a single filer with no state tax, about $9,610 in 2026 — $5,020 federal income tax, $3,720 Social Security and $870 Medicare — leaving roughly $50,390, or $1,938 every two weeks.
Which filing status should I pick?
The one you expect on your 2026 return: single, married filing jointly, head of household (unmarried with a qualifying dependent) or married filing separately. It sets the standard deduction and the bracket limits.
Last updated: October 9, 2026