Salary Paycheck Calculator
Calculate your net paycheck for a given annual salary, specifying your pay frequency and filing status. This calculator uses the same IRS percentage-method tables as a payroll department: it annualizes your gross pay per period, applies the 2026 IRS annual withholding table for your filing status, and subtracts Social Security (6.2% up to the $184,500 wage base for 2026) and Medicare (1.45% with no cap). The result is your take-home pay per paycheck in dollars and cents. Enter your annual salary, choose weekly, biweekly, semimonthly, or monthly pay, select your W-4 filing status, and request any additional federal withholding per period if you wish. The calculator instantly shows gross pay per period, federal income tax deducted, FICA taxes, total deductions, and your net (take-home) pay. This is most useful for salaried employees who want to know their exact paycheck amount without the complexity of hourly schedules or multiple earning periods. The tool does not include state income tax, pre-tax benefits, or post-tax deductions. Two FAQs address common questions: what the Social Security wage base means, and how the annualized withholding method works.
On a $65,000 annual salary paid biweekly, a single filer takes home roughly $2,093 per paycheck after federal income tax, Social Security (6.2%) and Medicare (1.45%). Enter your own figures below for an exact result.
How federal paycheck withholding works
Your employer calculates federal income tax withheld each pay period using the IRS percentage method (IRS Publication 15-T, Worksheet 1). The steps are:
- Calculate gross pay for the period (annual salary divided by pay periods).
- Multiply gross pay by the number of pay periods to annualize it, then subtract the flat Worksheet 1A amount for your filing status ($8,600 for single/HOH, $12,900 for MFJ in 2026, when the W-4 Step 2 box is not checked).
- Apply the 2026 annual percentage-method table to the adjusted annual wage. The table's bottom band is taxed at 0%.
- De-annualize the result (divide by pay periods) to get the per-period withholding amount.
- Add any additional withholding you requested on Form W-4.
Social Security is 6.2% of gross pay until your cumulative wages reach $184,500 for the year. Medicare is 1.45% of all wages with no ceiling. These are FICA taxes, not income tax.
gross pay = annual salary / pay periods per year
adjusted annual wage = gross pay x pay periods - $8,600 ($12,900 if married filing jointly)
FIT (annualized) = 2026 withholding table applied to the adjusted annual wage
FIT per period = FIT (annualized) / pay periods
SS tax = min(gross pay, remaining SS wage base) x 0.062
Medicare tax = gross pay x 0.0145
net pay = gross pay - FIT per period - SS tax - Medicare tax - additional withholding
2026 federal income tax withholding brackets
These are the IRS Pub 15-T annual percentage-method tables for 2026, applied to the adjusted annual wage (annualized wages minus $8,600, or $12,900 for married filing jointly, when the W-4 Step 2 box is not checked). The 0% band at the bottom is built into the 2026 tables. The brackets are marginal: only the income within each band is taxed at that rate.
| Rate | Single / MFS adjusted annual wage over | Married filing jointly adjusted annual wage over | Head of household adjusted annual wage over |
|---|---|---|---|
| 0% | $0 | $0 | $0 |
| 10% | $7,500 | $19,300 | $15,550 |
| 12% | $19,900 | $44,100 | $33,250 |
| 22% | $57,900 | $120,100 | $83,000 |
| 24% | $113,200 | $230,700 | $121,250 |
| 32% | $209,275 | $422,850 | $217,300 |
| 35% | $263,725 | $531,750 | $271,750 |
| 37% | $648,100 | $788,000 | $656,150 |
Source: IRS Publication 15-T (2026), Percentage Method Tables for Automated Payroll Systems (annual, standard withholding rate schedules). IRS Pub 15-T PDF.
Worked example: $65,000 salary, biweekly, single
- Gross pay per period = $65,000 / 26 = $2,500.00.
- Annualized wages = $2,500 x 26 = $65,000. Subtract the single Worksheet 1A amount ($8,600) = $56,400 adjusted annual wage.
- FIT on $56,400 (2026 single table, $19,900 to $57,900 row): $1,240.00 + 12% x ($56,400 - $19,900) = $1,240.00 + $4,380.00 = $5,620.00 annualized.
- FIT per period = $5,620.00 / 26 = $216.15.
- Social Security = $2,500 x 0.062 = $155.00.
- Medicare = $2,500 x 0.0145 = $36.25.
- Net pay = $2,500.00 - $216.15 - $155.00 - $36.25 = $2,092.60.
Note: this calculator applies the IRS withholding percentage method. Actual take-home also depends on state income tax, pre-tax benefit deductions (401k, health insurance) and other factors not included here.
Withholding is an estimate, not your final tax bill
The most important thing to understand about this calculator is what it is not: it is not your tax bill. It reproduces the IRS percentage method from Publication 15-T, the same arithmetic your payroll department runs to decide how much to withhold from each check. Your actual liability is settled the following spring on Form 1040, and the two rarely match to the dollar. If too much came out across the year you get a refund; if too little, you owe the balance.
The model assumes the Step 2 checkbox on your W-4 is left blank, which is correct for most single-job households. Tick that box (for a second job or a working spouse) and the withholding schedule shifts, so the figure here will read low. Likewise, the tool carries no dependents, no credits, and no pre-tax deductions, so a 401k contribution or a health premium taken before tax will pull your real federal withholding below what you see on this page.
One subtlety on Social Security: the 6.2% stops once year-to-date wages reach the $184,500 wage base for 2026, but this tool prorates that cap evenly across periods rather than tracking your running total. For a steady salary the per-check number is right; for lumpy earnings, a mid-year raise, or a job change, the exact paycheck where the tax switches off can land a period or two away from the estimate.
Frequently asked questions
How is federal income tax withheld from my paycheck?
Your employer uses the IRS percentage method from IRS Publication 15-T. Your gross pay for the period is annualized, a flat amount is subtracted based on filing status ($8,600, or $12,900 for married filing jointly, in 2026), then the result is run through the annual withholding table, which has a 0% band built in. The tax is then de-annualized back to a per-period amount.
What is the Social Security wage base for 2026?
The Social Security taxable wage base for 2026 is $184,500, as published by the Social Security Administration. The employee rate is 6.2%, so the maximum Social Security tax an employee pays in 2026 is $11,439.00. Once your cumulative wages for the year exceed $184,500, no further Social Security tax is withheld.
Does Medicare tax have a wage cap?
No. The standard Medicare (Hospital Insurance) rate is 1.45% on all wages with no ceiling. Higher earners pay an additional 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (married filing jointly), but this calculator applies the base 1.45% rate only, which matches what employers withhold from each paycheck.
What does 'additional withholding' mean?
IRS Form W-4 allows you to request extra dollars withheld from each paycheck, on top of the standard calculated amount. This is useful if you have other income not subject to withholding (freelance work, investments) and want to avoid an underpayment penalty at tax time.
Official sources
- Federal income tax withholding brackets (2026): IRS Publication 15-T (2026), percentage method tables.
- Social Security wage base ($184,500 for 2026): Social Security Administration, COLA and contribution base.
- FICA rates (6.2% SS, 1.45% Medicare): IRS Tax Topic 751, Social Security and Medicare Withholding Rates.
Reviewed by the CalculatorHub team, edited by James Graham, 11 July 2026. See our methodology. General information, not financial or tax advice.