Gross to Net Pay Calculator
Estimate your federal take-home pay from a gross salary by accounting for federal income tax, Social Security (6.2%), Medicare (1.45%), and pre-tax deductions such as 401k contributions and health insurance premiums. Enter your annual gross salary, filing status, pay frequency, and any pre-tax deductions per paycheck, and the calculator annualizes your income, applies 2025 IRS percentage-method withholding tables, subtracts FICA taxes (Social Security is capped at $176,100; Medicare has no cap), and shows both your per-period net and annual net take-home. The tool includes six comprehensive FAQs covering the difference between gross and net, what FICA taxes are and who pays them, why state tax is not included, how standard deductions work, and how pre-tax deductions reduce your federal tax bill. The calculation follows IRS Publication 15-T methodology and is designed to work for most W-2 employees. Note that this covers federal taxes only, not state income tax, which varies significantly by state. Results are estimates and actual withholding may differ based on your specific W-4 elections, investment income, and other factors outside payroll.
On a gross salary of $70,000 (single, biweekly, $200 pre-tax deductions), estimated federal take-home is approximately -- per pay period and -- annually.
How federal take-home pay is estimated
The calculation follows the annualized withholding method described in IRS Publication 15-T. Pre-tax deductions reduce the gross wages subject to both income tax and FICA. Social Security is capped at the annual wage base ($176,100 for 2025 per the Social Security Administration). Federal income tax is computed by applying the progressive bracket rates to taxable income (gross wages minus the applicable standard deduction).
annualGross = grossSalary - (preTaxPerPeriod x periodsPerYear)
SS tax = min(annualGross, 176,100) x 6.2%
Medicare tax = annualGross x 1.45%
taxableIncome = max(0, annualGross - standardDeduction)
fedTax = apply 2025 brackets to taxableIncome
netPerPeriod = (grossPerPeriod - preTaxPerPeriod) - SS/periods - Medicare/periods - fedTax/periods
2025 standard deductions (IRS)
- Single: $15,000
- Married filing jointly: $30,000
- Head of household: $22,500
2025 FICA rates (IRS / SSA)
- Social Security: 6.2% on wages up to $176,100
- Medicare: 1.45% on all wages
- Additional Medicare: 0.9% on wages over $200,000 (single) / $250,000 (married filing jointly)
2025 federal income tax brackets
The United States uses a progressive tax system. Only the income within each bracket is taxed at that bracket's rate. The rates below are for 2025 as published in IRS Publication 15-T.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 - $11,925 | $0 - $23,850 | $0 - $17,000 |
| 12% | $11,926 - $48,475 | $23,851 - $96,950 | $17,001 - $64,850 |
| 22% | $48,476 - $103,350 | $96,951 - $206,700 | $64,851 - $103,350 |
| 24% | $103,351 - $197,300 | $206,701 - $394,600 | $103,351 - $197,300 |
| 32% | $197,301 - $250,525 | $394,601 - $501,050 | $197,301 - $250,500 |
| 35% | $250,526 - $626,350 | $501,051 - $751,600 | $250,501 - $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Brackets apply to taxable income after the standard deduction. Source: IRS Publication 15-T (2025).
Gross to net pay: frequently asked questions
What is the difference between gross pay and net pay?
Gross pay is your total earnings before any deductions. Net pay, often called take-home pay, is what reaches your bank account after federal income tax withholding, Social Security and Medicare taxes (FICA), state income taxes, and any pre-tax benefit deductions are subtracted. This calculator covers federal taxes and pre-tax deductions only.
What are FICA taxes?
FICA stands for the Federal Insurance Contributions Act. It covers two payroll taxes: Social Security (6.2% of covered wages up to the annual wage base, which is $176,100 in 2025) and Medicare (1.45% of all wages, plus an additional 0.9% on wages exceeding $200,000 for single filers or $250,000 for married filing jointly). Your employer matches your Social Security and Medicare contributions.
Why is state tax not included?
State income tax rates and rules vary enormously: nine states have no income tax at all, and the remaining states use different brackets, deductions, and credits. This calculator focuses on federal withholding, which applies to every US wage earner. To include state tax, add the estimated state amount to the pre-tax deductions field as an approximation, or consult your state revenue department.
What is a standard deduction and how does it affect my taxes?
The standard deduction is a flat amount the IRS lets you subtract from your adjusted gross income before applying tax brackets. For 2025 it is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. If your itemized deductions (mortgage interest, charitable contributions, etc.) exceed those figures, itemizing may reduce your tax further, but this calculator uses the standard deduction as the default.
How do pre-tax deductions reduce my tax bill?
Contributions to a traditional 401(k), health insurance premiums under a Section 125 cafeteria plan, and some other benefits are deducted from your gross pay before federal income tax and, in most cases, FICA are calculated. That means each dollar contributed reduces your taxable wages by one dollar, lowering the tax owed on it at your marginal rate. The tax benefit depends on your bracket: at 22% marginal rate, a $200/period 401(k) contribution saves roughly $44 in federal tax per period.
What is an effective tax rate versus a marginal tax rate?
Your marginal rate is the rate applied to the last dollar of taxable income, determined by which bracket your income falls into. Your effective rate is total tax paid divided by total gross income, and is always lower than the marginal rate because only the income within each bracket is taxed at that bracket's rate. This calculator displays your effective federal rate to help you understand your overall federal tax burden.
Official sources
- Federal withholding tables and annualized method: IRS Publication 15-T (2025).
- FICA tax rates and Additional Medicare tax: IRS Tax Topic 751.
- Social Security wage base 2025: Social Security Administration, Contribution and Benefit Base.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information only, not tax advice. Consult a tax professional for your specific situation.