How this employer payroll calculator works
Enter salary or hourly pay, how often you run payroll, and the employee’s work state. We annualize wages, apply 2026 employer Social Security (6.2% up to $184,500), Medicare (1.45%), net FUTA (0.6% on the first $7,000), and that state’s new-employer SUTA rate on its taxable wage base. You get per-period employer cost, annual total cost, a tax line breakdown with wage-base flags, plus copy and CSV export.
City and ZIP are optional notes for your records—they do not change the statewide planning rates shipped in our JSON. Exact district or experience-rated rates can differ; always confirm your agency notice.
Easy mode for small employers
Keep inputs to pay, frequency, weeks, and state—then hit Calculate. Optional location fields stay folded under the button so the first screen stays usable on a phone.
2026 employer tax rates (static)
Federal figures below render without JavaScript. State SUTA rows use new-employer planning rates dual-sourced from state agency summaries and DOL Significant Provisions.
Federal (employer share)
- Social Security: 6.2% on wages up to $184,500 (effective 2026-01-01)
- Medicare: 1.45% (no basic wage base)
- FUTA net: 0.6% on first $7,000 after maximum credit (gross 6.0% − 5.4% credit)
Sources: IRS Publication 15-A (2026); IRS Instructions for Form 940 (2026). Last verified 2026-11-09.
| State | Code | New-employer SUTA | Wage base | Effective |
|---|---|---|---|---|
| Alabama | AL | 2.700% | $8,000 | 2026-01-01 |
| Alaska | AK | 1.000% | $54,200 | 2026-01-01 |
| Arizona | AZ | 2.000% | $8,000 | 2026-01-01 |
| Arkansas | AR | 2.000% | $7,000 | 2026-01-01 |
| California | CA | 3.400% | $7,000 | 2026-01-01 |
| Colorado | CO | 3.050% | $30,600 | 2026-01-01 |
| Connecticut | CT | 1.900% | $27,000 | 2026-01-01 |
| Delaware | DE | 1.000% | $14,500 | 2026-01-01 |
| District of Columbia | DC | 2.700% | $9,000 | 2026-01-01 |
| Florida | FL | 2.700% | $7,000 | 2026-01-01 |
| Georgia | GA | 2.700% | $9,500 | 2026-01-01 |
| Hawaii | HI | 2.400% | $64,500 | 2026-01-01 |
| Idaho | ID | 1.000% | $58,300 | 2026-01-01 |
| Illinois | IL | 3.350% | $14,250 | 2026-01-01 |
| Indiana | IN | 2.500% | $9,500 | 2026-01-01 |
| Iowa | IA | 1.000% | $20,400 | 2026-01-01 |
| Kansas | KS | 1.750% | $15,100 | 2026-01-01 |
| Kentucky | KY | 2.700% | $12,000 | 2026-01-01 |
| Louisiana | LA | 2.700% | $7,000 | 2026-01-01 |
| Maine | ME | 2.540% | $12,000 | 2026-01-01 |
| Maryland | MD | 2.600% | $8,500 | 2026-01-01 |
| Massachusetts | MA | 2.420% | $15,000 | 2026-01-01 |
| Michigan | MI | 2.700% | $9,000 | 2026-01-01 |
| Minnesota | MN | 2.500% | $44,000 | 2026-01-01 |
| Mississippi | MS | 1.000% | $14,000 | 2026-01-01 |
| Missouri | MO | 2.376% | $9,000 | 2026-01-01 |
| Montana | MT | 1.500% | $47,300 | 2026-01-01 |
| Nebraska | NE | 1.250% | $9,000 | 2026-01-01 |
| Nevada | NV | 2.950% | $43,700 | 2026-01-01 |
| New Hampshire | NH | 1.700% | $14,000 | 2026-01-01 |
| New Jersey | NJ | 2.800% | $44,800 | 2026-01-01 |
| New Mexico | NM | 1.100% | $34,800 | 2026-01-01 |
| New York | NY | 4.100% | $17,600 | 2026-01-01 |
| North Carolina | NC | 1.000% | $34,200 | 2026-01-01 |
| North Dakota | ND | 1.000% | $46,600 | 2026-01-01 |
| Ohio | OH | 2.850% | $9,000 | 2026-01-01 |
| Oklahoma | OK | 1.500% | $25,000 | 2026-01-01 |
| Oregon | OR | 2.400% | $56,700 | 2026-01-01 |
| Pennsylvania | PA | 3.822% | $10,000 | 2026-01-01 |
| Rhode Island | RI | 1.210% | $30,800 | 2026-01-01 |
| South Carolina | SC | 1.060% | $14,000 | 2026-01-01 |
| South Dakota | SD | 1.750% | $15,000 | 2026-01-01 |
| Tennessee | TN | 2.700% | $7,000 | 2026-01-01 |
| Texas | TX | 2.700% | $9,000 | 2026-01-01 |
| Utah | UT | 2.500% | $50,700 | 2026-01-01 |
| Vermont | VT | 1.000% | $15,400 | 2026-01-01 |
| Virginia | VA | 2.500% | $8,000 | 2026-01-01 |
| Washington | WA | 1.000% | $78,200 | 2026-01-01 |
| West Virginia | WV | 2.700% | $9,500 | 2026-01-01 |
| Wisconsin | WI | 3.050% | $14,000 | 2026-01-01 |
| Wyoming | WY | 1.840% | $33,800 | 2026-01-01 |
State payroll calculators
Start with a prefilled state page, or use the payroll tax calculator to split employer vs employee payroll taxes.
FAQ
What does an employer payroll calculator include?
Wages plus employer-paid Social Security, Medicare, FUTA, and state unemployment (SUTA). It is not an employee paycheck or take-home pay tool.
Is this an employer payroll calculator?
Yes. The focus is the employer’s fully burdened cost of one hire—not net pay after employee withholding.
What is a payroll cost calculator?
A planning tool for annual and per-period cost of wages + employer payroll taxes. A dedicated payroll cost page with optional benefits will arrive in a later milestone.
When do wage bases stop FICA or FUTA?
In 2026, employer Social Security stops after $184,500 and FUTA after $7,000 for that employee. Medicare’s basic 1.45% does not stop. SUTA stops after each state’s own base. The results panel labels “wage base hit” when applicable.
Do you store my salary numbers?
No. Calculation runs locally in the browser. We do not upload salaries, hours, cities, or ZIP codes.