How we calculate your paycheck
Every StatePaychecks calculator follows the same steps and uses official 2026 figures. Data last updated October 2026.
1. Gross pay
For salaried pay we use your annual salary. For hourly pay we use hourly rate × regular hours × 52 weeks, plus overtime hours paid at 1.5× your rate. Per-paycheck figures divide the yearly amount by 52 (weekly), 26 (every two weeks), 24 (twice a month) or 12 (monthly).
2. Pre-tax deductions
Traditional 401(k) contributions are taken out before federal income tax (and before state income tax in most states) but are still subject to Social Security and Medicare. Employer health insurance premiums paid through a cafeteria plan are taken out before income tax, Social Security and Medicare.
3. Federal income tax
We subtract the 2026 standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) from your yearly taxable pay and apply the 2026 brackets below. The yearly tax is spread evenly across your paychecks. Your employer's actual withholding follows your W-4 and IRS Publication 15-T, so it can differ slightly, especially if you claim dependents, have a second job or ask for extra withholding.
Single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,701 – $67,450 |
| 22% | $67,451 – $105,700 |
| 24% | $105,701 – $201,750 |
| 32% | $201,751 – $256,200 |
| 35% | $256,201 – $640,600 |
| 37% | Over $640,600 |
4. Social Security and Medicare (FICA)
Social Security is 6.2% of wages up to the 2026 wage base of $184,500. Medicare is 1.45% of all wages, plus an additional 0.9% on wages above $200,000.
5. State and local taxes
Each state page applies that state's 2026 income tax rules and any state payroll programs that employees pay, such as disability, paid family leave or unemployment insurance contributions. Each state page lists what applies there.
Sources
- IRS Revenue Procedure 2025-32 (2026 brackets and standard deduction)
- Social Security Administration: 2026 contribution and benefit base
- IRS Publication 15-T (federal income tax withholding methods)
Keeping this accurate
We update every calculator when the IRS and states publish new figures, normally each January. If you spot a number that looks wrong, please tell us.