Payroll Tax Calculator
Enter a salary and pick a state to see the Social Security, Medicare, federal and state income tax taken from each paycheck and the payroll taxes an employer pays on top. The calculator loads the picked state's own brackets; the table below runs the same numbers for every state.
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Employer Payroll Taxes/Year
Estimated • Based on your inputs
Total Employee Tax/Year
$10,779.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
The employee side is Social Security at 6.2% of wages up to the 2026 wage base of $184,500, Medicare at 1.45% (plus 0.9% on wages above $200,000), federal income tax on the salary less the 2026 standard deduction, and the picked state's income tax: its flat rate or its brackets, applied to the same income after the federal standard deduction (the state's own deductions and credits are not applied, so the figure is an estimate). Take-home per paycheck is the salary less those four, divided by the pay periods. The employer side is the matching 6.2% and 1.45%, federal unemployment tax (FUTA) at 0.6% of the first $7,000, and a placeholder state unemployment (SUTA) charge of 2.7% on the first $35,000; your state sets each employer's SUTA wage base and rate, so the rate on your state notice changes that line. Local income taxes and state disability or paid-leave deductions (for example California SDI) are not included.
Source: IRS Publication 15 (Circular E) and Topic 751; state rates from this site's state tax data checked
Payroll taxes by state
Each row runs the calculator on $60,000 for one single filer paid every two weeks. Federal income tax ($5,020), Social Security and Medicare ($4,590) and the employer's taxes ($5,577) are the same in every state, so only the state lines differ.
| State | State tax on wages | State income tax on $60,000 | All employee taxes | Take-home per paycheck | Unemployment tax wage base | New-employer unemployment rate |
|---|---|---|---|---|---|---|
| Alabama | 3 brackets, 2% to 5% | $2,155 | $11,765 | $1,855 | $8,000 | 2.7% |
| Alaska | No tax on wages | $0 | $9,610 | $1,938 | $54,200 | 1% |
| Arizona | Flat 2.5% | $1,098 | $10,708 | $1,896 | $8,000 | 2% |
| Arkansas | 6 brackets, 2% to 3.7% | $1,257 | $10,867 | $1,890 | $7,000 | 1.8% |
| California | 10 brackets, 1% to 13.3% | $1,169 | $10,779 | $1,893 | $7,000 | 3.4% |
| Colorado | Flat 4.4% | $1,932 | $11,542 | $1,864 | $30,600 | 1.53% |
| Connecticut | 7 brackets, 2% to 6.99% | $1,726 | $11,336 | $1,872 | $27,000 | 1.9% |
| Delaware | 7 brackets, 2.2% to 6.6% | $2,050 | $11,660 | $1,859 | $14,500 | 1% |
| Florida | No tax on wages | $0 | $9,610 | $1,938 | $7,000 | 2.7% |
| Georgia | Flat 4.99% | $2,191 | $11,801 | $1,854 | $9,500 | 2.64% |
| Hawaii | 12 brackets, 1.4% to 11% | $2,244 | $11,854 | $1,852 | $64,500 | 2.4% |
| Idaho | 2 brackets, 5.3% to 5.3% | $2,072 | $11,682 | $1,858 | $58,300 | 1% |
| Illinois | Flat 4.95% | $2,173 | $11,783 | $1,855 | $14,250 | 2.8% |
| Indiana | Flat 2.95% | $1,295 | $10,905 | $1,888 | $9,500 | 2.5% |
| Iowa | Flat 3.8% | $1,668 | $11,278 | $1,874 | $20,400 | 1% |
| Kansas | 2 brackets, 5.2% to 5.58% | $2,362 | $11,972 | $1,847 | $15,100 | 1.75% |
| Kentucky | Flat 3.5% | $1,537 | $11,147 | $1,879 | $12,000 | 2.7% |
| Louisiana | Flat 3% | $1,317 | $10,927 | $1,887 | $7,000 | Industry average |
| Maine | 4 brackets, 5.8% to 9.15% | $2,703 | $12,313 | $1,834 | $12,000 | 2.23% |
| Maryland | 10 brackets, 2% to 6.5% | $2,033 | $11,643 | $1,860 | $8,500 | 2.6% |
| Massachusetts | 2 brackets, 5% to 9% | $2,195 | $11,805 | $1,854 | $15,000 | 2.42% |
| Michigan | Flat 4.25% | $1,866 | $11,476 | $1,866 | $9,000 | 2.7% |
| Minnesota | 4 brackets, 5.35% to 9.85% | $2,502 | $12,112 | $1,842 | $44,000 | Industry average |
| Mississippi | 2 brackets, 4% to 4% | $1,356 | $10,966 | $1,886 | $14,000 | 1% |
| Missouri | 8 brackets, 2% to 4.7% | $1,887 | $11,497 | $1,866 | $9,000 | 2.376% |
| Montana | 2 brackets, 4.7% to 5.65% | $2,280 | $11,890 | $1,850 | $47,300 | Industry average |
| Nebraska | 3 brackets, 2.46% to 4.55% | $1,779 | $11,389 | $1,870 | $9,000 | 1.25% |
| Nevada | No tax on wages | $0 | $9,610 | $1,938 | $43,700 | 2.95% |
| New Hampshire | No tax on wages | $0 | $9,610 | $1,938 | $14,000 | 2.7% |
| New Jersey | 7 brackets, 1.4% to 10.75% | $933 | $10,543 | $1,902 | $44,800 | 2.8% |
| New Mexico | 5 brackets, 1.7% to 5.9% | $1,872 | $11,482 | $1,866 | $34,800 | Industry average |
| New York | 9 brackets, 3.9% to 10.9% | $2,206 | $11,816 | $1,853 | $17,600 | 4.025% |
| North Carolina | Flat 3.99% | $1,752 | $11,362 | $1,871 | $34,200 | 1% |
| North Dakota | 3 brackets, 1.95% to 2.5% | $0 | $9,610 | $1,938 | $46,600 | 1% |
| Ohio | 2 brackets, 2.75% to 2.75% | $823 | $10,433 | $1,906 | $9,000 | 2.7% |
| Oklahoma | 3 brackets, 0.25% to 4.5% | $1,825 | $11,435 | $1,868 | $25,000 | 1.5% |
| Oregon | 4 brackets, 4.75% to 9.9% | $3,531 | $13,141 | $1,802 | $56,700 | 2.4% |
| Pennsylvania | Flat 3.07% | $1,348 | $10,958 | $1,886 | $10,000 | 3.822% |
| Rhode Island | 3 brackets, 3.75% to 5.99% | $1,646 | $11,256 | $1,875 | $30,800 | 1% |
| South Carolina | 2 brackets, 1.99% to 5.21% | $1,321 | $10,931 | $1,887 | $14,000 | 1% |
| South Dakota | No tax on wages | $0 | $9,610 | $1,938 | $15,000 | 1.2% |
| Tennessee | No tax on wages | $0 | $9,610 | $1,938 | $7,000 | 2.7% |
| Texas | No tax on wages | $0 | $9,610 | $1,938 | $9,000 | 2.7% |
| Utah | Flat 4.45% | $1,954 | $11,564 | $1,863 | $50,700 | Industry average |
| Vermont | 4 brackets, 3.35% to 8.75% | $1,471 | $11,081 | $1,882 | $15,400 | 1% |
| Virginia | 4 brackets, 2% to 5.75% | $2,267 | $11,877 | $1,851 | $8,000 | 2.5% |
| Washington | No tax on wages | $0 | $9,610 | $1,938 | $78,200 | Industry average |
| West Virginia | 5 brackets, 2.11% to 4.58% | $1,271 | $10,881 | $1,889 | $9,500 | 2.7% |
| Wisconsin | 4 brackets, 3.5% to 7.65% | $1,799 | $11,409 | $1,869 | $14,000 | 2.5% |
| Wyoming | No tax on wages | $0 | $9,610 | $1,938 | $33,800 | Industry average |
State rates and brackets: this site's 2026 state income tax data; the Tax Foundation's compilation of every state's rates and brackets is linked below. The state figure applies those rates after the federal standard deduction, not the state's own deductions or credits, and leaves out local income taxes and state disability or paid-leave deductions. Unemployment tax wage bases and new-employer rates: U.S. Department of Labor, effective January 2026 (the new-employer rate is the base rate; "Industry average" means the state assigns new accounts their industry's rate). Each state page prices its own unemployment tax, disability and paid-leave deductions on that state's median household income.
- Tax Foundation, state individual income tax rates and brackets
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws (effective January 2026)
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS Topic 751, Social Security and Medicare withholding rates (2026 wage base $184,500)
Frequently Asked Questions
How much are payroll taxes on a salary?
On $60,000 paid every two weeks to a single filer, the employee pays $4,590 in Social Security and Medicare and $5,020 in federal income tax in every state. State income tax adds nothing in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming, and ranges from $0 in North Dakota to $3,531 in Oregon. The employer pays about $5,577 on top of the salary.
Does the state change what the employer pays?
Not the federal part: the employer's Social Security and Medicare match and FUTA are the same everywhere. The state changes the employee's income tax withholding and the employer's state unemployment tax, whose wage base and rate the state sets for each employer; this calculator uses a placeholder for that one line.
All Calculators
Alabama Payroll Tax Calculator
Calculate payroll taxes in Alabama. See FICA, federal withholding, and Alabama state tax up to 5%. Employer cost breakdown included.
Arizona Payroll Tax Calculator
Calculate payroll taxes in Arizona. See FICA, federal withholding, and Arizona state tax up to 2.5%. Employer cost breakdown included.
Arkansas Payroll Tax Calculator
Calculate payroll taxes in Arkansas. See FICA, federal withholding, and Arkansas state tax up to 3.7%. Employer cost breakdown included.
California Payroll Tax Calculator
Calculate payroll taxes in California. See FICA, federal withholding, and California state tax up to 13.3%. Employer cost breakdown included.
Colorado Payroll Tax Calculator
Calculate payroll taxes in Colorado. See FICA, federal withholding, and Colorado state tax up to 4.4%. Employer cost breakdown included.
Connecticut Payroll Tax Calculator
Calculate payroll taxes in Connecticut. See FICA, federal withholding, and Connecticut state tax up to 6.99%. Employer cost breakdown included.
Florida Payroll Tax Calculator
Calculate payroll taxes in Florida. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
Georgia Payroll Tax Calculator
Calculate payroll taxes in Georgia. See FICA, federal withholding, and Georgia state tax up to 4.99%. Employer cost breakdown included.
Hawaii Payroll Tax Calculator
Calculate payroll taxes in Hawaii. See FICA, federal withholding, and Hawaii state tax up to 11%. Employer cost breakdown included.
Illinois Payroll Tax Calculator
Calculate payroll taxes in Illinois. See FICA, federal withholding, and Illinois state tax up to 4.95%. Employer cost breakdown included.
Iowa Payroll Tax Calculator
Calculate payroll taxes in Iowa. See FICA, federal withholding, and Iowa state tax up to 3.8%. Employer cost breakdown included.
Kansas Payroll Tax Calculator
Calculate payroll taxes in Kansas. See FICA, federal withholding, and Kansas state tax up to 5.58%. Employer cost breakdown included.
Kentucky Payroll Tax Calculator
Calculate payroll taxes in Kentucky. See FICA, federal withholding, and Kentucky state tax up to 3.5%. Employer cost breakdown included.
Louisiana Payroll Tax Calculator
Calculate payroll taxes in Louisiana. See FICA, federal withholding, and Louisiana state tax up to 3%. Employer cost breakdown included.
Maine Payroll Tax Calculator
Calculate payroll taxes in Maine. See FICA, federal withholding, and Maine state tax up to 9.15%. Employer cost breakdown included.
Maryland Payroll Tax Calculator
Calculate payroll taxes in Maryland. See FICA, federal withholding, and Maryland state tax up to 6.5%. Employer cost breakdown included.
Massachusetts Payroll Tax Calculator
Calculate payroll taxes in Massachusetts. See FICA, federal withholding, and Massachusetts state tax up to 9%. Employer cost breakdown included.
Michigan Payroll Tax Calculator
Calculate payroll taxes in Michigan. See FICA, federal withholding, and Michigan state tax up to 4.25%. Employer cost breakdown included.
Minnesota Payroll Tax Calculator
Calculate payroll taxes in Minnesota. See FICA, federal withholding, and Minnesota state tax up to 9.85%. Employer cost breakdown included.
Mississippi Payroll Tax Calculator
Calculate payroll taxes in Mississippi. See FICA, federal withholding, and Mississippi state tax up to 4%. Employer cost breakdown included.
Missouri Payroll Tax Calculator
Calculate payroll taxes in Missouri. See FICA, federal withholding, and Missouri state tax up to 4.7%. Employer cost breakdown included.
Montana Payroll Tax Calculator
Calculate payroll taxes in Montana. See FICA, federal withholding, and Montana state tax up to 5.65%. Employer cost breakdown included.
Nebraska Payroll Tax Calculator
Calculate payroll taxes in Nebraska. See FICA, federal withholding, and Nebraska state tax up to 4.55%. Employer cost breakdown included.
Nevada Payroll Tax Calculator
Calculate payroll taxes in Nevada. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
New Hampshire Payroll Tax Calculator
Calculate payroll taxes in New Hampshire. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
New Jersey Payroll Tax Calculator
Calculate payroll taxes in New Jersey. See FICA, federal withholding, and New Jersey state tax up to 10.75%. Employer cost breakdown included.
New Mexico Payroll Tax Calculator
Calculate payroll taxes in New Mexico. See FICA, federal withholding, and New Mexico state tax up to 5.9%. Employer cost breakdown included.
New York Payroll Tax Calculator
Calculate payroll taxes in New York. See FICA, federal withholding, and New York state tax up to 10.9%. Employer cost breakdown included.
North Carolina Payroll Tax Calculator
Calculate payroll taxes in North Carolina. See FICA, federal withholding, and North Carolina state tax up to 3.99%. Employer cost breakdown included.
North Dakota Payroll Tax Calculator
Calculate payroll taxes in North Dakota. See FICA, federal withholding, and North Dakota state tax up to 2.5%. Employer cost breakdown included.
Ohio Payroll Tax Calculator
Calculate payroll taxes in Ohio. See FICA, federal withholding, and Ohio state tax up to 2.75%. Employer cost breakdown included.
Oklahoma Payroll Tax Calculator
Calculate payroll taxes in Oklahoma. See FICA, federal withholding, and Oklahoma state tax up to 4.5%. Employer cost breakdown included.
Oregon Payroll Tax Calculator
Calculate payroll taxes in Oregon. See FICA, federal withholding, and Oregon state tax up to 9.9%. Employer cost breakdown included.
Pennsylvania Payroll Tax Calculator
Calculate payroll taxes in Pennsylvania. See FICA, federal withholding, and Pennsylvania state tax up to 3.07%. Employer cost breakdown included.
Rhode Island Payroll Tax Calculator
Calculate payroll taxes in Rhode Island. See FICA, federal withholding, and Rhode Island state tax up to 5.99%. Employer cost breakdown included.
South Carolina Payroll Tax Calculator
Calculate payroll taxes in South Carolina. See FICA, federal withholding, and South Carolina state tax up to 5.21%. Employer cost breakdown included.
South Dakota Payroll Tax Calculator
Calculate payroll taxes in South Dakota. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
Tennessee Payroll Tax Calculator
Calculate payroll taxes in Tennessee. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
Texas Payroll Tax Calculator
Calculate payroll taxes in Texas. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
Virginia Payroll Tax Calculator
Calculate payroll taxes in Virginia. See FICA, federal withholding, and Virginia state tax up to 5.75%. Employer cost breakdown included.
Washington Payroll Tax Calculator
Calculate payroll taxes in Washington. See FICA, federal withholding, and no state income tax. Employer cost breakdown included.
Wisconsin Payroll Tax Calculator
Calculate payroll taxes in Wisconsin. See FICA, federal withholding, and Wisconsin state tax up to 7.65%. Employer cost breakdown included.