Texas employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Texas SUTA (new employer) | 2.700% | $9,000 | Employer |
New-employer planning rate for a typical non-construction private employer. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Texas UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Texas?
Employers pay federal Social Security, Medicare, and FUTA, plus Texas unemployment tax. New employers commonly use a 2.70% planning rate on the first $9,000 of wages.
Does Texas have a state income tax withholding for payroll?
Texas has no state personal income tax. This calculator still excludes federal income-tax withholding tables; use the tax page for FICA/FUTA/SUTA splits.
Is this a Texas paycheck calculator?
No. It focuses on employer cost for a Texas hire, not employee net pay.
Where is the wage base shown?
The employer rate table on this page lists the Texas SUTA taxable wage base and the federal Social Security and FUTA bases for 2026.