Paycheck Calculator 2026: Federal Tax, FICA and Take-Home Pay

Paycheck calculator 2026

Estimate U.S. federal income tax withholding, Social Security, Medicare and take-home pay for one paycheck using the 2026 IRS percentage method.









W-4 steps 2–4 and year-to-date wages






Other paycheck deductions

The calculator does not look up state or local tax rates. Enter a known withholding amount here if you want it included in take-home pay.

Simplifying assumption: the pre-tax amount entered above is excluded from federal income tax, Social Security and Medicare wages. Actual treatment varies by benefit.

What this paycheck estimate includes

This calculator applies the IRS 2026 automated payroll-system percentage method to one regular paycheck. It combines federal income tax withholding with the employee share of Social Security and Medicare taxes. Hourly mode adds regular pay and overtime pay before applying the same withholding method.

Gross pay is the amount before deductions. Take-home pay equals gross pay minus the pre-tax deduction, federal withholding, employee Social Security and Medicare taxes, any state/local amount you enter, and post-tax deductions.

Formulas used

Hourly gross pay = hourly rate × regular hours + hourly rate × overtime hours × overtime multiplier.

Federal withholding follows IRS Publication 15-T Worksheet 1A: annualize taxable wages, add W-4 Step 4(a), subtract Step 4(b) and the worksheet adjustment when applicable, use the 2026 percentage table, divide by pay periods, subtract Step 3 credits per period and add Step 4(c).

  • Employee Social Security tax = 6.2% of covered wages up to the 2026 wage base of $184,500.
  • Employee Medicare tax = 1.45% of covered wages, with no wage base limit.
  • Additional Medicare tax = 0.9% of wages paid above $200,000 during the calendar year.

Checked examples

  • Biweekly salary: $3,000 gross, Single, W-4 Step 2 unchecked and no other adjustments produces about $320.38 federal withholding, $186.00 Social Security, $43.50 Medicare and $2,450.12 take-home pay.
  • Weekly hourly pay: 40 regular hours at $25 plus 5 overtime hours at 1.5× produces $1,187.50 gross. With Single status and no adjustments, estimated federal withholding is $100.58, Social Security is $73.63 and Medicare is $17.22.
  • Crossing a threshold: if Medicare wages before the paycheck are $198,000 and current taxable wages are $5,000, Additional Medicare tax applies to $3,000, or $27.00.

Important limits

This is a federal estimate for regular wages, not payroll software, tax-return preparation or legal advice. It does not determine state or local tax, employer payroll taxes, unemployment tax, self-employment tax, tipped-worker rules, nonresident-alien adjustments, bonus or supplemental-wage methods, garnishments, or benefit-specific tax treatment. It does not replace the W-4 instructions or the IRS Tax Withholding Estimator.

Year-to-date wage inputs matter when a paycheck approaches the Social Security wage base or the Additional Medicare threshold. The annualized take-home figure simply multiplies this paycheck by the selected number of pay periods; later checks can differ because of thresholds, bonuses, deductions and changes to wages or Form W-4.

Official sources

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