US Paycheck calculator

How your US paycheck is calculated

Take-home is what's left after federal (and usually state) income tax withholding plus FICA and any pre-tax deductions:

Net pay = Gross − federal withholding − Social Security − Medicare − state tax − pre-tax deductions

Worked example (single, $90,000/yr, bi-weekly)

• Gross per period: $90,000 ÷ 26 = $3,461.54
• Federal income tax: ~$439 per period
• Social Security (6.2%): $214.62
• Medicare (1.45%): $50.19
• Net ≈ $2,757 before state tax, health insurance and 401(k)

Pay frequencies

• Weekly: 52 periods/year
• Bi-weekly: 26 periods/year (most common)
• Semi-monthly: 24 periods/year
• Monthly: 12 periods/year

Annual tax owed is identical regardless of frequency — only cash-flow timing changes.

Pre-tax vs post-tax (US accounts)

Pre-tax: traditional 401(k), HSA, FSA, traditional 403(b), and some health premiums reduce taxable income at your marginal rate. A $23,500 401(k) contribution (2025 limit) at a 22% marginal rate saves ~$5,170 in federal tax.

Post-tax: Roth 401(k), Roth IRA contributions via payroll, and disability insurance come out after tax — no immediate relief, but qualified Roth withdrawals are tax-free later.

Common mistakes

• Ignoring state tax. It ranges from 0% (TX, FL, WA) to 13.3% (CA top rate).
• W-4 mismatch. A new job or bonus can over- or under-withhold; year-end reconciliation settles up.
• Leaving employer 401(k) match on the table. It's an instant guaranteed return.

What this doesn't cover

• State and local income tax
• Health insurance premiums, 401(k)/HSA contributions (subtract before entering)
• Garnishments, child support