What this payroll tax calculator shows
Employer column: Social Security, Medicare, net FUTA, state unemployment (SUTA), and listed employer add-ons (for example California ETT). Employee column: matching FICA shares, Additional Medicare Tax when wages exceed $200,000, and state employee payroll taxes such as California SDI when applicable. Federal and state income-tax withholding are intentionally omitted.
2026 federal payroll tax snapshot
- Social Security: 6.2% employer + 6.2% employee up to $184,500
- Medicare: 1.45% each side; Additional Medicare 0.9% employee-only above $200,000
- FUTA: net 0.6% employer on first $7,000 after maximum credit
State payroll calculators
Is this the same as a paycheck calculator?
No. It splits payroll taxes only. It does not compute net pay after income-tax withholding.
Do employees pay FUTA or SUTA?
FUTA is employer-only. Most states charge SUTA only to employers; a few also have employee unemployment or disability contributions, which appear in the employee column when configured.
Where do the rates come from?
Static JSON bundled with the site from IRS Publication 15-A / Form 940 and state UI agency new-employer planning figures (dual-source checked). No third-party tax API runs in the browser.