Payroll Calculator - Salary, Hourly, Gross-Up, Bonus & Tips

Q: When should I check the FICA-exempt box on a pre-tax deduction?

Only for Section 125 plans. 3 These usually include health, dental, and vision premiums, plus FSA and most HSA payroll deductions. A regular 401(k) is not FICA-exempt, so leave that box empty for it. 3

Free Payroll Calculator

Introduction

This free payroll calculator shows what you really take home. You enter your pay, your state, and your deductions. It then figures out your federal income tax, Social Security, Medicare, state tax, and local tax, and gives you your net pay for each paycheck.

The calculator uses 2026 tax tables and covers all 50 states plus Washington, D.C. It has seven modes so you can pick the one that fits you:

Salary: find net pay from a yearly or per-paycheck salary.
Hourly: add up to six pay rates, like regular, overtime, and double time.
Gross-Up: work backward to find the gross pay needed to hit a set take-home amount.
Flat Bonus: use the 22% flat rate on bonus pay.
Aggregate Bonus: add a bonus to your normal wages and see the tax on it.
Tip Income: mix cash wages with reported tips.
W-4 Compare: put two W-4 setups side by side and see which one pays you more.

You can add pre-tax deductions like a 401(k), HSA, or health insurance, and post-tax items like Roth 401(k) or union dues. Results show up per paycheck or per year, with a full line-by-line breakdown, the math behind each step, and a chart of where your money goes.

How to use our Free Payroll Calculator

Pick a tab, type in your pay, your state, and your deductions. The calculator shows your take-home pay, each tax taken out, an itemized paycheck breakdown, and the math behind it.

Tab (Salary, Hourly, Gross-Up, Flat Bonus, Aggregate Bonus, Tip Income, W-4 Compare): Choose the tab that matches what you want to figure out. Each tab asks for a few different inputs.

Gross Salary (Salary tab): Type your pay before taxes.

This Amount Is (Salary tab): Pick "Annual salary" if you typed a whole year of pay, or "Per pay period" if you typed one paycheck.

Rate Label, Hourly Rate, and Hours This Period (Hourly tab): Enter each pay rate you earn, like Regular or Overtime, with the dollars per hour and the hours you worked. Use "Add Pay Rate" for up to six rates.

Desired Net Pay (Gross-Up tab): Type the exact take-home amount you want. The tool works backward and shows the gross pay needed to hit it.

Gross Bonus Amount (Flat Bonus tab): Type the full bonus before any tax is taken out.

Federal Supplemental Rate (Flat Bonus tab): The IRS flat rate is 22% for bonuses under $1 million.³ Change it only if your employer uses another rate.

State Supplemental Rate (Flat Bonus tab): This fills in for your state on its own. Edit it if your state notice says a different rate.

Regular Gross Wages (Aggregate Bonus tab): Type your normal gross pay for the same pay period the bonus lands in.

Gross Bonus Amount (Aggregate Bonus tab): Type the bonus that gets added to those wages.

Base Cash Wage (Tip Income tab): Type your hourly cash wage. The federal tipped wage is $2.13 per hour, but many states pay more.⁶

Hours Worked This Period (Tip Income tab): Type all hours you worked in the pay period.

Reported Tips This Period (Tip Income tab): Type all cash and card tips you reported to your boss.

Pay Type, Annual Salary or Hourly Rate, and Hours per Pay Period (W-4 Compare tab): Set your pay once. Both W-4 scenarios use the same pay so you can see just the W-4 difference.

Scenario A and Scenario B W-4 settings (W-4 Compare tab): Fill in filing status, the Step 2 box for multiple jobs, Step 3 dependent credits, Step 4a other income, Step 4b deductions, and Step 4c extra withholding for each side.

Pay Frequency: Choose Weekly, Bi-Weekly, Semi-Monthly, or Monthly. This sets how many paychecks a year you get.

Federal Filing Status: Pick the status on your W-4. It sets your standard deduction and tax brackets.

Work State: Pick the state where you work. Nine states have no income tax on wages.⁴

Local / City Tax Rate: A common rate fills in for your state. Change it to your city rate, like 3.876% for New York City.⁵

Extra Federal Withholding: Type any flat dollar amount you want added to federal tax each paycheck (W-4 Step 4c).

Extra State Withholding: Type any flat dollar amount you want added to state tax each paycheck.

Pre-Tax Deductions: Add items like 401(k), HSA, or health insurance. Name it, pick a flat dollar amount or a percent of gross, and type the amount. Check "FICA-exempt" only for Section 125 plans.³

Post-Tax Deductions: Add items taken out after taxes, like Roth 401(k), union dues, or a garnishment, with the dollar amount per paycheck.

Show results as: Switch between "Per Paycheck" and "Annual" to see the numbers either way.

Calculate and Reset: Click Calculate to update your results, or Reset to clear everything and start over.

Understanding Your Paycheck

Payroll is how an employer figures out what you get paid. Your gross pay is the full amount you earn before anything is taken out. Your net pay, also called take-home pay, is what is left after taxes and deductions. The gap between the two often surprises people.

What Comes Out of a Paycheck

Federal income tax: Based on your Form W-4, your filing status, and yearly tax brackets. For 2026, rates go from 10% up to 37%.¹
Social Security tax: 6.2% of your wages, up to the first $184,500 you earn in 2026.²
Medicare tax: 1.45% of all wages.² High earners pay an extra 0.9% on pay above $200,000.²
State income tax: Rules change a lot by state. Nine states, like Texas, Florida, and Washington, take no tax on wages.⁴
Local or city tax: Some cities charge their own tax, such as New York City or Philadelphia.

Pre-Tax vs. Post-Tax Deductions

Pre-tax deductions come out before taxes are figured. Things like 401(k) savings, an HSA, or health insurance premiums lower your taxable wages, so you pay less tax. Post-tax deductions come out after taxes. Roth 401(k) money, union dues, and wage garnishments are common examples. Post-tax items shrink your paycheck but do not cut your tax bill.

How Pay Frequency Changes Things

Your yearly taxes get split across your paychecks. Weekly pay means 52 checks, bi-weekly means 26, semi-monthly means 24, and monthly means 12. The yearly total stays close to the same, but each check looks different.

Bonus Pay: Two Ways to Withhold

Bonuses are called supplemental wages. With the flat method, your employer takes a set 22% for federal tax on bonuses up to $1 million (37% above that).³ With the aggregate method, the bonus is added to your normal wages for that period, and tax is figured on the whole amount.³ The aggregate method can hold back more if the combined check pushes you into a higher bracket. Either way, this is only withholding, not your final tax. You settle up when you file your return. Commission pay works much the same way.

Gross-Up and Tip Pay

A gross-up works backward. If a company wants you to receive an exact amount, like $5,000 clean, it must pay more than that so the taxes still come out right. This is common for moving costs and signing bonuses.

Tipped workers owe tax on tips, not just hourly wages. The federal tipped cash wage can be as low as $2.13 an hour, though many states require more.⁶ All reported tips get added to wages for income tax and FICA.³ If your cash wages are too small to cover the withholding, the rest is taken from later checks.

Your W-4 Controls the Outcome

Your Form W-4 tells your employer how much federal tax to hold back. Filing status, the multiple-jobs box in Step 2, child credits in Step 3, and extra withholding in Step 4c all change your net pay. Holding back too little can mean a tax bill in April. Holding back too much means smaller paychecks all year and a bigger refund later.

Formulas used

Net Pay per Paycheck

\text{Net} = \text{Gross} - \text{PreTax} - \text{TotalTaxes} - \text{PostTax}

Taxable Wages and Annualization

\text{Taxable} = \text{Gross} - \text{PreTax}, \qquad \text{Taxable}_{annual} = \text{Taxable} \times N_{periods}

Annual Federal Taxable Income (W-4 adjusted)

\text{FedTaxable} = \max\!\left(0,\; \text{Taxable}_{annual} + \text{OtherIncome} - \text{StdDed} \times (1 - 0.5\,\mathbb{1}_{\text{Step2}}) - \text{Deductions}\right)

Federal Withholding per Paycheck (progressive brackets)

W_{fed} = \frac{\max\!\left(0,\; \sum_i r_i \cdot \Delta_i(\text{FedTaxable}) - \text{DependentCredits}\right)}{N_{periods}} + \text{Extra}_{fed}

FICA Taxes per Paycheck ²

SS = \frac{6.2\% \times \min(W_{FICA} \times N,\; \text{\$184,500})}{N}, \quad \text{Med} = 1.45\% \times W_{FICA} + \frac{0.9\% \times \bigl(W_{FICA}N - \text{\$200,000}\bigr)^{+}}{N}

State and Local Income Tax per Paycheck

T_{state} = \frac{\sum_i r_i \cdot \Delta_i\!\left(\max(0,\, \text{Taxable}_{annual} - \text{StdDed}_{state})\right)}{N_{periods}} + \text{Extra}_{state}, \quad T_{local} = \frac{r_{local}}{100} \times \text{Taxable}

Gross-Up: Solve Gross for a Target Net

\text{Gross}^{*} : \; \text{Net}(\text{Gross}^{*}) = \text{Net}_{target} \quad \text{(solved by bisection)}

Bonus Withholding: Flat vs. Aggregate Method ³

W_{bonus}^{flat} = r_{supp} \times B, \qquad W_{bonus}^{agg} = W_{fed}(\text{Reg} + B) - W_{fed}(\text{Reg})

Frequently asked questions

Does this include state disability or paid family leave taxes?

No. Taxes like California SDI, New York PFL, and state unemployment are not built in. If your state charges one, add it as a post-tax deduction so your net pay stays close to real life.

I live in one state and work in another. Which state do I pick?

Pick the state where you work. That is usually the state that withholds tax from your check. If your home state also taxes you, you may get a credit when you file. Some states have deals that let you pay only your home state, so check with your payroll office.

Why did my Social Security tax stop showing up later in the year?

Social Security tax only applies to the first $184,500 you earn in 2026.² Once you pass that, the 6.2% stops and your paychecks get bigger. Medicare tax never stops.²

When should I check the FICA-exempt box on a pre-tax deduction?

Only for Section 125 plans.³ These usually include health, dental, and vision premiums, plus FSA and most HSA payroll deductions. A regular 401(k) is not FICA-exempt, so leave that box empty for it.³

Why does my 401(k) lower my income tax but not my Social Security tax?

A traditional 401(k) comes out before income tax, so it cuts federal and state tax. But Social Security and Medicare are still charged on that money.³ That is why your FICA line does not drop when you raise your 401(k) percent.

How do I add overtime pay?

Use the Hourly tab. Keep your regular rate and hours in the first row, then add a second row named Overtime with your time-and-a-half rate and your extra hours. You can add up to six pay rates, like double time or shift pay.

What local tax rate should I type in?

The tool fills in a common rate for your state, but your city may differ. Check your pay stub for a local or city tax line and use that percent. For example, New York City's top rate is 3.876%.⁵ If your city has no tax, type 0.

Can I use this if I am self-employed or get a 1099?

Not really. This tool is built for W-2 employees. Self-employed people pay both halves of Social Security and Medicare, which is 15.3% total, and they send in quarterly payments.⁷ Use a self-employment tax tool instead.

Does this show what my employer pays in taxes?

No. It only shows what comes out of your check. Your employer also pays a matching 6.2% Social Security and 1.45% Medicare.² Employers also pay federal and state unemployment taxes.³ Those costs do not lower your take-home pay.

How can I make my take-home pay bigger?

Try these in the calculator and watch the net pay change:

Lower any extra withholding in Step 4c to $0
Add dependent credits in Step 3 if you have kids
Uncheck the Step 2 multiple-jobs box if it does not apply
Trim post-tax deductions

Just be careful. Holding back less now can mean a tax bill in April.

Why does so much get taken out of my bonus?

Bonuses are taxed as supplemental wages, so the flat 22% federal rate often takes more than your normal paycheck rate.³ Plus FICA and state tax. This is only withholding, not your final tax. If too much came out, you get it back as a refund.

What tax year do these numbers use?

The 2026 tax year. That includes the 2026 federal brackets, with a $16,100 standard deduction for single filers and $32,200 for married filing jointly.¹ It also uses the $184,500 Social Security wage base for 2026.²

What is the Additional Medicare Tax on my results?

It is an extra 0.9% on wages over $200,000 a year.² It only shows up if your pay crosses that line. Your employer does not match this one, so you pay all of it.²

I have two jobs. How do I handle that?

Run each job on its own, then add the net pay together. On the W-4 Compare tab, check the Step 2 box for multiple jobs. That raises your withholding so you do not come up short at tax time.

How many deductions can I add?

As many as you need. Click Add Pre-Tax Deduction or Add Post-Tax Deduction to make a new row, and use the trash button to delete one. Pre-tax rows let you pick a flat dollar amount or a percent of gross pay.

What if I only worked part of a pay period?

Use the Hourly tab and enter just the hours you actually worked. If you are salaried, switch This Amount Is to Per pay period and type the smaller gross amount for that check.

Why is my January paycheck smaller than my December one?

Two common reasons. Social Security tax restarts each January if you had maxed out the year before.² And new benefit costs or 401(k) limits often kick in with the new year.

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