Key facts
- Social Security (employee)
- Commonly 6.2% up to annual wage base (update from SSA)
- Medicare (employee)
- Commonly 1.45%; Additional Medicare Tax may apply at higher incomes
- Primary IRS doc
- Publication 15 (Circular E) orientation for employers/FICA concepts
- Best official paycheck tool
- IRS Tax Withholding Estimator
- Effective vs marginal
- Average tax paid vs tax on the next dollar
- Gross conversion
- Hourly ↔ salary is gross — not net
- Self-employed
- SE tax differs — use contractor set-aside sketch carefully
- Advice status
- Not tax advice or a substitute for Form 1040
FICA on a single paycheck
The FICA Calculator estimates employee Social Security (subject to remaining wage base room) and Medicare for a pay period. Enter YTD Social Security wages from your stub and the current SSA wage base.
Employer FICA share is separate and not shown as employee net pay.
Rough take-home models
The Take-Home Pay Calculator applies effective federal/state percentages you supply, plus FICA rates and benefit deductions. It is intentionally simpler than full withholding tables.
For W-4 planning, prefer the official IRS Tax Withholding Estimator. Use effective tax rate to interpret last year’s return averages versus marginal brackets.
Hourly workers and overtime
Convert rates with hourly ↔ salary. Estimate OT gross with overtime pay using FLSA-oriented multipliers — state rules may be stricter.
Self-employed readers should also see contractor tax set-aside for quarterly planning sketches.
Related calculators
Human-labeled links into the CalculatorUSA calculator set—mortgage, pay, debt, loans, and more.
All calculators · Mortgage & home · Tax & pay · Debt payoff · Home
Sources & further reading
Also see methodology, accuracy & sources, and editorial policy.
FAQ
Why did Social Security withholding stop late in the year? ▾
Employee OASDI applies only up to the annual wage base. After YTD wages hit the base, SS withholding on further wages stops; Medicare generally continues.
Is this site a tax preparer? ▾
No. Educational calculators only. Use IRS tools and a tax professional for filing decisions.
What is an effective tax rate? ▾
Typically tax paid divided by taxable income (or a broader base). It is not the same as your top marginal bracket.
Where do I get the Social Security wage base? ▾
Social Security Administration publishes the contribution and benefit base each year.
Can I use take-home to set a mortgage budget? ▾
Yes for personal cash-flow planning, but mortgage DTI usually uses gross income. Use both views.
What about 1099 contractors? ▾
Self-employment tax and estimated payments differ from W-2 withholding. Use the contractor set-aside tool as a sketch only.