Payroll Calculators & Tax Tools · Updated March 2026

Payroll Calculators and Payroll Tax Tools (2026)

IRS-verified payroll tools for employees and employers. Estimate take-home pay, understand FICA withholding, and review state payroll tax rules. No account required.

What You'll Find Here

This section covers payroll calculators, state paycheck resources, and payroll tax guides for employees, employers, and self-employed workers. Use these tools to estimate take-home pay, understand FICA withholding, compare payroll-related calculations, and navigate state-specific payroll tax rules. All tools use 2026 IRS rates and run in your browser.

Key Takeaways

  • Payroll taxes include Social Security (6.2%), Medicare (1.45%), and federal income tax withholding. All are deducted from gross wages each pay period.
  • Employers match the Social Security and Medicare contributions. The combined FICA rate is 15.3% of covered wages split equally between employer and employee.
  • Federal income tax withholding is based on Form W-4 elections and the IRS Publication 15-T withholding tables.
  • State payroll tax rules vary. Some states have no income tax. Others use flat or graduated withholding rates.
  • Payroll tax deposit schedules and filing deadlines are set by the IRS. Most employers file Form 941 quarterly.

Core Payroll Calculators

Browser-based payroll calculators using 2025 IRS rates. No account required.

Flagship · Hourly + Salary

Paycheck Calculator

The flagship paycheck calculator. Hourly and salaried employees in a single form. Federal withholding, Social Security, Medicare, and optional state tax. Uses 2025 IRS Publication 15-T rates.

Calculate take-home pay →

Hourly Workers · Weekly + Biweekly

Hourly Paycheck Calculator

Built for hourly workers who think in hours-per-week and weekly or biweekly pay cycles. For salaried workers, use the main Paycheck Calculator above.

Calculate take-home pay →

Benefits Stack · 401(k) HSA FSA

Take-Home Pay Calculator

The only calculator that models your full pre-tax benefits stack: 401(k), HSA, FSA, health insurance, and commuter benefits. Captures every payroll deduction, not just federal tax.

Calculate actual take-home pay →

Filing Time · Box 1 + Box 2

W-2 Box 1 Tax Liability Estimator

Filing-time estimator. Enter Box 1 wages and Box 2 withholding to see whether you expect a refund or balance due. Uses 2025 brackets and standard deduction.

Estimate W-2 tax liability →

For Employers · FICA + FUTA + SUTA

Employer Payroll Tax Cost Calculator

Built for employers and small business owners. Estimates employer FICA match, FUTA, and SUTA per employee plus total cost-to-hire. Employees: use the Paycheck Calculator above.

Calculate employer cost →

Payroll · Hourly Conversion

Hourly to Salary Calculator

Convert an hourly wage to annual salary and see gross pay across all pay frequencies. Includes estimated net take-home after FICA and federal income tax. Uses 2025 IRS rates.

Convert hourly to salary →

Payroll · Salary Conversion

Salary to Hourly Calculator

Convert an annual salary to an equivalent hourly rate and see gross pay across all pay frequencies. Includes estimated net take-home after FICA and federal income tax. Uses 2025 IRS rates.

Convert salary to hourly →

State Payroll Hubs

State withholding and payroll rules vary. These state hub pages will cover state-specific paycheck withholding rates, supplemental wage rules, and payroll tax filing requirements. Pages are in development for the top 10 states by workforce size.

In Development

California

State income tax withholding, SDI, and payroll tax rules for California employers and employees.

In Development

Texas

No state income tax. Covers employer payroll obligations, FUTA credit, and Texas workforce reporting.

In Development

Florida

No state income tax. Covers Florida reemployment tax and employer payroll requirements.

In Development

New York

State and New York City income tax withholding rates, supplemental rates, and MTA surcharge rules.

In Development

Pennsylvania

Flat 3.07% state income tax withholding, local earned income tax, and employer payroll requirements.

In Development

Illinois

Flat 4.95% state income tax withholding and Illinois employer payroll tax obligations.

In Development

Ohio

Graduated state income tax withholding, school district taxes, and employer payroll rules for Ohio.

In Development

Georgia

State income tax withholding rates, supplemental wage rules, and Georgia employer payroll obligations.

In Development

North Carolina

Flat 4.5% state income tax withholding and North Carolina employer payroll requirements.

In Development

Michigan

Flat 4.25% state income tax withholding and Michigan employer payroll tax obligations.

Payroll Guides

These guides explain federal payroll tax rules, withholding methods, and employer compliance obligations. Eight payroll guides are live now. Additional guides are in development as part of the payroll vertical build.

Payroll Guide · 2025

How to Read a Pay Stub

Understand every section of your pay stub: gross pay, FICA deductions, federal income tax withholding, pre-tax deductions, and net pay. Includes a sample stub breakdown and 2025 IRS rates.

Read guide →

Payroll Guide · 2025

How Payroll Taxes Work

Which taxes come out of every paycheck, what employers pay separately, and why two workers with the same salary can take home different amounts. Covers Social Security, Medicare, FUTA, and federal income tax withholding with 2025 IRS rates.

Read guide →

Payroll Guide · 2025

What Is FICA Tax?

FICA tax explained: the Social Security and Medicare components, 2025 rates, the Social Security wage base, employer matching rules, and how FICA differs from federal income tax withholding.

Read guide →

Payroll Guide · 2025

Employer Payroll Tax Obligations

What every employer must pay: FICA matching rates, FUTA, state unemployment tax, deposit schedules, Form 941 filing, and the Trust Fund Recovery Penalty. Based on IRS Publication 15.

Read guide →

Payroll Guide · 2025

Understanding Payroll Deductions

Pre-tax vs post-tax deductions explained: which reduce income tax, which reduce FICA, and how 401(k), health insurance, FSA, and HSA contributions affect your net pay. Includes 2025 limits.

Read guide →

Payroll Guide · 2025

Social Security Tax Explained

What OASDI means on your paycheck, how the 6.2% rate is applied, when withholding stops at the $176,100 wage base, the employer match, and how self-employed workers pay both halves under SECA.

Read guide →

Payroll Guide · 2025

Medicare Tax Explained

What HI means on your paycheck, how the 1.45% rate applies with no wage base cap, when the Additional Medicare Tax at 0.9% applies, how employer withholding works, and Form 8959 at filing.

Read guide →

Payroll Guide · 2025

Payroll Tax Deadlines

Federal payroll tax deposit schedules, Form 941 quarterly due dates, Form 940 annual filing requirements, and W-2 and W-3 year-end deadlines. Based on IRS Publication 15.

Read guide →

Payroll Guide · 2025

W-4 Withholding Explained

How each of the five W-4 steps affects federal income tax withheld from your paycheck, when to update your W-4 after a life change, and how OBBBA deductions connect to withholding adjustments.

Read guide →

Related Tax Tools and Guides

Payroll connects to broader federal tax topics. These tools and guides cover self-employment tax, 1099 income, and quarterly estimated tax obligations relevant to workers navigating both payroll and self-employment income.

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Frequently Asked Questions

Payroll taxes include federal income tax withholding, Social Security tax (6.2% employee share), and Medicare tax (1.45% employee share). Employers pay a matching 6.2% Social Security and 1.45% Medicare contribution. State income tax withholding applies in most states. These amounts are deducted from gross wages each pay period. Source: IRS Publication 15.
Federal income tax withholding is calculated using IRS Publication 15-T withholding tables and the employee's Form W-4 elections. The employee's filing status, pay frequency, and any additional withholding amounts determine the federal income tax withheld each pay period. Social Security and Medicare are calculated as flat percentages of gross wages.
Payroll taxes are specific taxes tied to wages. They include Social Security (6.2%) and Medicare (1.45%). Income tax is a graduated federal tax on total taxable income from all sources. Both are withheld from paychecks, but they are calculated differently and governed by separate rules under the Internal Revenue Code.
Yes. Employers match the employee Social Security (6.2%) and Medicare (1.45%) contributions. Employers also pay Federal Unemployment Tax (FUTA) under Form 940 and, in most states, state unemployment insurance. The employer payroll tax obligation is separate from the amounts withheld from employee wages. Source: IRS Publication 15, Section 5.
Paycheck amounts vary when gross wages change due to overtime, bonuses, or variable hours. Changes to Form W-4 elections, pre-tax deductions such as health insurance or 401(k) contributions, or reaching the Social Security wage base also affect net pay. One-time items such as expense reimbursements or benefit deductions can cause additional variation in a given period.
State payroll tax rules are published by each state's Department of Revenue or Department of Taxation. The state payroll hub pages on this site will cover withholding rates, supplemental rates, and filing requirements for the top 10 states by workforce size. Those pages are currently in development. For immediate reference, visit your state's official tax authority website.

Questions About Payroll or Withholding?

LMN Tax Inc handles payroll setup, quarterly tax planning, bookkeeping, and payroll tax compliance for small businesses and self-employed workers. Contact us through our contact page to get started.