Calculators

Methodology and sources

This page explains how the calculators on this site work out each line of a paycheck, how the results are tested and where every figure comes from. It covers tax year 2026. Figures last verified: 9 October 2026.

Gross pay

For a salary entered per year, gross pay for one paycheck is the salary divided by the number of pay periods: 52 weekly, 26 biweekly, 24 semimonthly or 12 monthly, the counts in IRS Publication 15-T. For hourly pay, gross pay is the hourly rate times the hours in the pay period, plus overtime hours times the rate times the overtime multiplier.

Taxable wages

  • Federal income tax wages are gross pay minus the pre-tax health premium and the 401(k) or 403(b) contribution.
  • Social Security and Medicare wages are gross pay minus the pre-tax health premium. The 401(k) contribution stays in.
  • After-tax deductions are subtracted last and change no tax.

Federal income tax withholding

The calculator uses Worksheet 1A of IRS Publication 15-T (2026), the percentage method for automated payroll systems, for a Form W-4 from 2020 or later.

  1. Multiply the federal income tax wages of one paycheck by the number of pay periods.
  2. Add the Step 4(a) amount. Subtract the Step 4(b) amount and the line 1g amount. Line 1g is 0 when the Step 2 box is checked. A result below 0 becomes 0.
  3. Find the row of the annual percentage method table for the filing status. Use the Step 2 checkbox table when the box is checked, the standard table when it is not.
  4. Take the tentative amount of the row plus the row's percentage of the wage above the row's start. Divide by the number of pay periods.
  5. Subtract the Step 3 amount divided by the number of pay periods. A result below 0 becomes 0.
  6. Add the Step 4(c) amount. The result is rounded to the cent.

Social Security and Medicare

Social Security tax is 6.2% of Social Security wages until the year's wages reach the wage base. Medicare tax is 1.45% of all Medicare wages. Additional Medicare Tax is 0.9% of the wages above the IRS withholding threshold in the calendar year. When you enter the wages already paid this year, the calculator applies the wage base and the threshold to that one paycheck. When you leave it empty, the paycheck is treated as the first of the year.

Per-year figures

The per-year figures repeat the same paycheck in every pay period from January. Social Security for the year stops at the wage base, and Additional Medicare Tax for the year applies to the part of annual wages above the threshold.

State income tax

A state is added to the paycheck calculator only after its rule is confirmed from the state's constitution, statutes or revenue department. Florida, Nevada, Tennessee, Texas and Washington do not tax wages, so their state line is $0.00. Each state page names the source of that rule and of every other state figure on the page.

For Arizona, California, Colorado, Illinois, Massachusetts, New Jersey, New York, Ohio, Pennsylvania and Virginia, the calculator follows the method in that state's own 2026 withholding guide, not a federal-style shortcut: a yearly formula with the state's deduction, exemptions and rates, a percentage chosen on the state form (Arizona), the per-paycheck percentage method with its Social Security and Medicare deduction (Massachusetts), rate tables chosen on the state form (New Jersey), the exact calculation methods of New York (Method II and Method III) and California (Method B), or one flat rate with no form (Pennsylvania). The fields of each state's withholding form are on the calculator, and the working is shown step by step. Where the guide prints a worked example, the engine tests reproduce it to the cent, or within a few cents where the state's printed tables are rounded (New York).

State payroll deductions such as Colorado FAMLI, New Jersey disability and family leave, New York Paid Family Leave, California SDI and Washington PFML and WA Cares are taken at the employee rate the state publishes, up to the state's wage cap or weekly and yearly maximum. Local income taxes are added when you choose them: Ohio city and school district taxes and Pennsylvania earned income tax at the rate of your city or the rate you enter, the Pennsylvania local services tax, and New York City and Yonkers resident taxes with the state's own method. Colorado occupational privilege taxes are described on the Colorado page but are not added to the result.

The table of all 50 states and the District of Columbia on the income tax by state page comes from each state's department of revenue or taxation and, for payroll deductions, the state agency that runs the program.

Bonuses

The bonus tax calculator follows section 7 of IRS Publication 15. The flat method withholds 22% of the bonus. The aggregate method adds the bonus to the regular wages of the pay period, runs Worksheet 1A on the total, and subtracts the withholding on the regular wages alone. The part of the year's bonuses above $1,000,000 is withheld at 37% in both. Social Security and Medicare are the same as on regular pay. State tax is the extra the state's own formula withholds when the bonus is added to a regular paycheck. The tax-time estimate uses the 2026 rate tables and standard deduction in Revenue Procedure 2025-32.

No tax on overtime

The no tax on overtime calculator follows 26 U.S.C. 225 and Part III of Schedule 1-A (Form 1040). Qualified overtime is half the regular rate for each hour over 40 in a workweek, which is the premium the Fair Labor Standards Act requires; overtime pay at a higher multiplier counts only for that half-rate share (IRS FS-2026-13). The deduction is the smaller of qualified overtime and $12,500 ($25,000 joint), less $100 for each full $1,000 of modified adjusted gross income over $150,000 ($300,000 joint); married filing separately gets none. The tax saved is the 2026 tax on taxable income with and without the deduction, after the standard deduction. The paycheck effect runs Worksheet 1A with and without the deduction in Step 4(b).

Overtime

The overtime calculator uses the regular-rate method in 29 CFR Part 778. The regular rate is the straight-time pay for the workweek, including a bonus that must be counted, divided by the hours worked. Overtime hours are paid at the regular rate times the multiplier. For a weekly salary, the regular rate is the salary divided by the hours it covers; overtime hours inside those hours are owed the extra half, and hours beyond them are owed the full overtime rate.

Time cards

The time card calculator works in whole minutes. A shift is the clock-out time minus the clock-in time, plus 24 hours when it ends the next day, minus the unpaid break. When rounding is on, each clock time is rounded to the nearest step. Daily overtime is counted first; weekly overtime is then counted among the remaining hours, so no hour is counted twice. Each week of a two-week card is worked out on its own.

Pay raises

The pay raise calculator counts a year as 52 weeks and converts hourly pay with the hours per week you enter. The raise after inflation is (1 + raise) divided by (1 + inflation), minus 1. The wage and price figures on that page come from the latest releases of the Bureau of Labor Statistics and are updated when a new release is published.

How results are tested

Before a page is published, an automated test run checks the calculator with 756 checks. Each expected result was worked out by hand from the IRS worksheet. The tests cover every filing status, both sets of tables, the edges of the tax rows, the Social Security wage base, the Additional Medicare Tax threshold, pre-tax deductions and wrong inputs. They check that every row of the tax tables joins the row before it, and they reproduce the overtime examples published by the U.S. Department of Labor.

How the figures are kept current

  • Each tax year has its own data file with the date it was last verified. No rate or limit is typed anywhere else on the site.
  • Every month the official pages are opened again and the verified date is updated.
  • When the IRS and the Social Security Administration publish the next year's figures, a new data file is added and tested before the site switches to the new year.
  • A state calculator is published only after that state's figures are verified from the state's revenue department.

Sources

These are all the sources the site uses, with the figures taken from each one.

  1. Internal Revenue Service, Publication 15-T (2026), Federal Income Tax Withholding Methods. Worksheet 1A and the 2026 Percentage Method Tables for Automated Payroll Systems: every bracket, rate and the $12,900 and $8,600 amounts on line 1g.
  2. Internal Revenue Service, Topic no. 751, Social Security and Medicare withholding rates. Social Security 6.2%, Medicare 1.45%, and Additional Medicare Tax of 0.9% on wages above $200,000 in a calendar year.
  3. Social Security Administration, Contribution and Benefit Base. The 2026 Social Security wage base of $184,500.
  4. Internal Revenue Service, Topic no. 424, 401(k) plans. 401(k) deferrals are left out of income tax withholding and stay in Social Security and Medicare wages.
  5. Internal Revenue Service, Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits, Table 2-1. Accident and health benefits are exempt from income tax withholding, Social Security and Medicare.
  6. U.S. Department of Labor, Wage and Hour Division, Overtime Pay. Overtime at not less than one and one-half times the regular rate for hours over 40 in a workweek.
  7. Internal Revenue Service, Form W-4 (2026), Employee's Withholding Certificate. The steps of the form and the Step 3 amounts: $2,200 for each qualifying child under 17 and $500 for each other dependent.
  8. Internal Revenue Service, Publication 15 (2026), (Circular E), Employer's Tax Guide. Overtime stays subject to withholding, Social Security and Medicare; the qualified overtime deduction of up to $12,500 ($25,000 on a joint return).
  9. U.S. Department of Labor, Wage and Hour Division, Fact Sheet #23: Overtime Pay Requirements of the FLSA. Overtime after 40 hours in a workweek, the 168-hour workweek, no averaging of weeks, and the $405 salary example.
  10. U.S. Department of Labor, 29 CFR Part 778, Overtime Compensation. The regular rate of pay: bonuses, shift differentials and commissions, and the $12 an hour production bonus example in section 778.110.
  11. U.S. Department of Labor, Overtime Pay (wages topic page). No federal overtime requirement for weekends, holidays or nights, and no federal double time.
  12. U.S. Department of Labor, Wage and Hour Division, Fact Sheet #17A: Exemption for Executive, Administrative, Professional, Computer and Outside Sales Employees. The $684 a week salary level and the duties tests for exempt employees.
  13. U.S. Department of Labor, 29 CFR Part 785, Hours Worked. Rest periods counted as hours worked (785.18), bona fide meal periods (785.19) and rounding of clock times (785.48).
  14. U.S. Department of Labor, Wage and Hour Division, Fact Sheet #53: The Health Care Industry and Hours Worked. Quarter-hour rounding: 1 to 7 minutes rounded down, 8 to 14 minutes rounded up.
  15. U.S. Department of Labor, 29 CFR Part 516, Records to Be Kept by Employers. Daily and weekly hours an employer must record, and how long payroll records and time cards are kept.
  16. State labor agencies, California Department of Industrial Relations, Overtime; Alaska Department of Labor and Workforce Development, Wage and Hour; Colorado COMPS Order #40; Oregon Bureau of Labor and Industries; Kentucky Revised Statutes 337.050. Daily overtime, double time and seventh-day rules in California, Alaska, Colorado, Oregon and Kentucky.
  17. U.S. Department of Labor, Wage and Hour Division, Minimum Wages for Tipped Employees (table revised 1 July 2026). State minimum wages, cash wages for tipped employees and maximum tip credits.
  18. U.S. Census Bureau, American Community Survey, 2024 1-year estimates, table B19013. Median household income by state.
  19. Texas Legislature, Texas Constitution, Article VIII, Sections 24-a and 24-b. The bar on a state tax on the net incomes of individuals and on capital gains.
  20. Texas Comptroller of Public Accounts, Texas is open for small business; Texas Taxes and Fees. The statement that Texas has no state income tax, and the list of Texas taxes.
  21. Texas Legislature, Texas Labor Code, Chapter 61 (Payment of Wages) and Chapter 62 (Minimum Wage). Paydays, the final pay deadline of 6 calendar days, wage deductions, the $7.25 minimum wage and earnings statements.
  22. Texas Workforce Commission, Especially for Texas Employers; unemployment tax pages. Overtime, breaks, leave and final pay in Texas, and the 2026 unemployment tax wage base of $9,000 and new-employer rate of 2.70%.
  23. Tennessee General Assembly, Tennessee Constitution, Article II, Section 28 (House Joint Resolution 35, ratified 2014). The bar on any state or local tax upon payroll or earned personal income.
  24. Tennessee Department of Revenue, Hall Income Tax. The repeal of the tax on interest and dividends for tax periods beginning on 1 January 2021 or later.
  25. Tennessee Department of Labor and Workforce Development, Wages and Breaks; minimum wage and overtime questions; unemployment insurance tax rates. Paydays, final pay within 21 days, the 30-minute break, minimum wage and overtime, and the $7,000 unemployment tax wage base.
  26. Tennessee General Assembly, Tennessee Code Sections 50-2-103 and 50-2-112; Public Chapter 617 (2026). Payday dates, final pay, the meal break, the limit on local wage laws and the 2026 change for piecework and commission pay.
  27. Nevada Department of Taxation, Income Tax in Nevada. The statement that Nevada residents pay no state tax on salaries or wages.
  28. Nevada Legislature, Constitution of the State of Nevada, Article 10, Section 1(9). The bar on an income tax on wages or personal income.
  29. Nevada Office of the Labor Commissioner, Changes coming to Nevada's minimum wage, overtime effective July 1, 2024. The $12.00 minimum wage for all employees.
  30. Nevada Legislature, Nevada Revised Statutes, Chapter 608 (Compensation, Wages and Hours). Daily and weekly overtime, paydays, final pay, itemized deductions, meal and rest periods and paid leave.
  31. Nevada Department of Employment, Training and Rehabilitation, Unemployment insurance tax information; Nevada Revised Statutes, Chapter 612. The unemployment tax wage base of $43,700 for 2026, the 2.95% new-employer rate, and the rule that the tax is not deducted from wages.
  32. U.S. Bureau of Labor Statistics, Employment Cost Index, June 2026 (USDL-26-1270). Wages and salaries up 3.2% for civilian workers and 3.1% for private industry workers over the 12 months ending June 2026.
  33. U.S. Bureau of Labor Statistics, Consumer Price Index, September 2026. The all items index up 3.7% over the 12 months ending September 2026.
  34. Social Security Administration, Cost-of-Living Adjustment (COLA) Information. The 2.8% cost-of-living adjustment for 2026.
  35. Virginia Department of Taxation, Income Tax Withholding Guide for Employers (2614086 Rev. 05/25) and Form VA-4 (Rev. 04/26). The Virginia withholding formula, standard deduction, exemption amounts, brackets, the VA-4 lines, the bonus rate and the worked example.
  36. Virginia General Assembly, Code of Virginia Sections 58.1-320, 40.1-28.10, 40.1-29, 40.1-29.2 and 40.1-33.4. Virginia tax rates, minimum wage schedule, paydays, final pay, pay stubs, overtime and paid sick leave.
  37. Virginia Employment Commission, Employers; Virginia Paid Family and Medical Leave FAQ (8 May 2026). The unemployment tax wage base and new-employer rate, and the 2028 start of paid leave contributions.
  38. Arizona Department of Revenue, Withholding Tax: Information for Employers; Withholding Calculations; Arizona Form A-4 (2026). The 2.5% rate, the A-4 percentages and default, gross taxable wages, the worksheet example and nonresident rules.
  39. Industrial Commission of Arizona and Arizona Legislature, Minimum Wage; Arizona Revised Statutes Sections 23-351, 23-353 and 23-372. Arizona minimum and tipped wages, paydays, final pay and earned paid sick time.
  40. Arizona Department of Economic Security, Payment Taxes: Overview; Calculating Unemployment Taxes. The unemployment tax wage base and new-employer rate.
  41. Illinois Department of Revenue, Booklet IL-700-T, Illinois Withholding Tax Tables (R-12/25); Form IL-W-4; Publication 130. The 4.95% rate, allowance amounts, the automated payroll method, the worked example and reciprocity.
  42. Illinois Department of Labor, Minimum Wage Law; Wage Payment and Collection Act FAQ; Paid Leave for All Workers Act. Illinois minimum and tipped wages, overtime, paydays, final pay, pay stubs, meal breaks and paid leave.
  43. Colorado Department of Revenue, 2026 Colorado Withholding Worksheet for Employers (DR 1098); 2026 Employee Withholding Certificate (DR 0004); Wage Withholding Tax Guide (January 2026). The 4.40% rate, the withholding worksheet, default allowances and the DR 0004 table.
  44. Colorado Department of Labor and Employment, FAMLI Division, Premium and Benefits Calculator. The 2026 FAMLI premium, employee share and wage cap.
  45. Colorado Department of Labor and Employment, INFO #1: 2026 COMPS and PayCalc Orders; Colorado Wage Act; Unemployment Insurance Premiums. Colorado minimum wage, overtime, breaks, paydays, final pay, pay stubs, paid sick leave and unemployment tax.
  46. City and County of Denver; Cities of Glendale, Greenwood Village, Sheridan and Aurora, Occupational Privilege Tax pages. Monthly occupational privilege tax amounts and thresholds, and the Aurora repeal.
  47. Massachusetts Department of Revenue, Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026; Form M-4. The percentage method, exemption amounts, the $2,000 deduction, credits, the surtax threshold and Form M-4.
  48. Massachusetts Department of Family and Medical Leave, Paid Family and Medical Leave employer contribution rates and calculator. The 2026 PFML rates, employee shares and wage cap.
  49. Massachusetts Attorney General and Department of Unemployment Assistance, Massachusetts law about minimum wage; M.G.L. c.149 Section 148; Employer contributions to unemployment. Massachusetts minimum and service wages, overtime, paydays, final pay, breaks, sick time and unemployment tax.
  50. U.S. Census Bureau, QuickFacts, American Community Survey 2020-2024 5-year estimates. Median household income for New Jersey and Washington.
  51. New Jersey Division of Taxation, NJ-WT Income Tax Withholding Instructions; Form NJ-W4 (1-21); Technical Bulletin TB-39(R). The New Jersey percentage method, rate tables A to E, the $1,000 allowance, Form NJ-W4 and the treatment of 401(k) and cafeteria-plan deductions.
  52. New Jersey Department of Labor and Workforce Development, 2026 payroll tax rate information; Minimum Wage flier MW-571 (1/26); Know Your Rights in the Workplace. UI/WF, TDI and FLI employee rates and wage bases, minimum and tipped wages, overtime, paydays, final pay and sick leave.
  53. Ohio Department of Taxation, Employer Withholding Taxes, Percentage Method (Effective August 1, 2026); Form IT 4 (Rev. 01/24); School District Income Tax FAQ. Ohio withholding rates, the $650 exemption, Form IT 4, school district withholding and the supplemental rate.
  54. Cities of Columbus, Cincinnati, Toledo and Akron; Central Collection Agency (Cleveland), 2026 income tax withholding instructions and forms. 2026 city income tax rates on wages.
  55. Ohio Department of Commerce and Ohio General Assembly, Ohio Minimum Wage 2026; Ohio Revised Code Sections 4111.03, 4113.14, 4113.15 and 4109.07. Ohio minimum and tipped wages, overtime, paydays, pay stubs and breaks.
  56. Pennsylvania Department of Revenue, REV-415 Employer Withholding Information Guide (01-23); REV-419; PIT Guide, Gross Compensation. The 3.07% rate, the one-step method, Form REV-419, reciprocity and the treatment of retirement and cafeteria-plan deductions.
  57. PA Department of Community and Economic Development; City of Philadelphia Department of Revenue, Local Withholding Tax FAQs; Local Services Tax guidance; Philadelphia Wage Tax. Local earned income tax rules, the local services tax and Philadelphia and Pittsburgh rates.
  58. Pennsylvania Department of Labor and Industry, Unemployment compensation employer and employee rates; Minimum Wage; Wage Payment and Collection. The employee UC rate, minimum and tipped wages, overtime, paydays, final pay and pay stubs.
  59. Washington State Department of Revenue, No income tax in Washington State. That Washington has no personal income tax and no withholding form.
  60. Washington Employment Security Department; WA Cares Fund, Paid Family and Medical Leave premium rate for 2026; RCW 50B.04.080; WA Cares exemptions; How we determine tax rates. PFML and WA Cares premiums, exemptions and the unemployment tax wage base.
  61. Washington Department of Labor and Industries, Minimum wage history; Getting Paid; Overtime; Rest Breaks and Meal Periods; Paid Sick Leave. Washington minimum wage, tips, overtime, paydays, final pay, breaks and sick leave.
  62. New York State Department of Taxation and Finance, NYS-50-T-NYS, NYS-50-T-NYC and NYS-50-T-Y (1/26); Form IT-2104 (2026) and instructions. The exact calculation method, tables B and C, the annual schedules, Method III, New York City and Yonkers withholding, and Form IT-2104.
  63. New York State Workers' Compensation Board, Paid Family Leave 2026 rate; Introduction to the Disability Benefits Law. The PFL rate and yearly cap, and the DBL employee contribution.
  64. New York State Department of Labor, Minimum Wage; Wages and Hours FAQ; Frequency of Pay; Unemployment Insurance Rate Information. New York minimum and tipped wages, overtime, paydays, final pay, meal breaks, sick leave and unemployment tax.
  65. California Employment Development Department, 2026 California Employer's Guide (DE 44); California Withholding Schedules for 2026, Method B; Form DE 4; DE 231TP. Method B, the low-income exemption, standard deductions, rate tables, the allowance credit, Form DE 4, SDI and taxable wages.
  66. California Department of Industrial Relations and city labor offices, Minimum wage orders 2025-118 and 2026-66; overtime, meal and rest break and paid sick leave pages. California and city minimum wages, overtime, paydays, final pay, breaks and paid sick leave.
  67. U.S. Code (Office of the Law Revision Counsel), 26 U.S.C. 225, Qualified overtime compensation. The deduction, the $12,500 and $25,000 limits, the $100 per $1,000 phase-out, the joint return and Social Security number rules, and the 2028 end date.
  68. Internal Revenue Service, FS-2026-13, Questions and answers about the deduction for qualified overtime compensation (August 2026). What counts as qualified overtime, double time, exempt employees, Form W-2 code TT, Form W-4 and the federal employee rules.
  69. Internal Revenue Service, Schedule 1-A (Form 1040), Additional Deductions, Part III, No Tax on Overtime. Lines 14 to 21: the limit, the modified adjusted gross income phase-out and the rounding of each $1,000 step.
  70. Internal Revenue Service, Revenue Procedure 2025-32 and IR-2025-103, tax inflation adjustments for tax year 2026. The 2026 standard deduction and income tax rate tables for single, married filing jointly and head of household filers.
  71. Internal Revenue Service, Publication 15 (2026), section 7, Supplemental Wages. The 22% flat rate, the aggregate method, the 37% rate above $1 million, and Social Security and Medicare on supplemental wages.
  72. State departments of revenue and taxation (50 states and the District of Columbia), 2026 withholding guides, rate schedules and withholding certificates. The tax type, rates, local taxes, withholding forms and payroll deductions in the table of all states.
  73. City of Portland Revenue Division, Personal tax: Metro Supportive Housing Services and Multnomah County Preschool for All. The local income taxes in the Portland, Oregon area.
  74. U.S. Office of Personnel Management, 2026 General Schedule salary tables; Computing Hourly Rates of Pay Using the 2,087-Hour Divisor. The 1% General Schedule increase for 2026 and the 2,087-hour divisor for federal hourly rates.

Corrections

If a result does not match the official worksheet, write to us through the contact page with the numbers you entered. A confirmed error is corrected in the data file and the tests.