Which taxes we calculate, and their limits
Federal income tax, Social Security, Medicare, state and common local income taxes, and state disability (SDI) and family leave (FLI). All are estimates.
With Auto Calculator on, we fill in the tax rows for employees. Contractors get no withholding, as on a real 1099 payment. Tax tables cover 2024 to 2026; the year comes from the pay date.
Federal
- Federal income tax: the IRS Publication 15-T annual percentage method for a 2020 or later W-4, using marital status and dependents. The Advanced W-4 panel adds Step 2 and Step 4.
- Social Security: 6.2% of wages up to the yearly wage base ($184,500 in 2026). Once YTD wages pass it, the row drops to zero.
- Medicare: 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
State income tax
Every state, DC and Puerto Rico, based on the company's state (where the work is done). Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no tax on wages, so the row stays at zero. American Samoa, Guam, the Northern Mariana Islands and the US Virgin Islands aren't calculated; you'll see a notice and can type the amount yourself.
We use each state's brackets, standard deduction and exemptions, annualised over the year. Some states have their own withholding formulas with extra details we don't model, so treat the figure as a close estimate.
Local income tax
Worked out from the company and employee city or ZIP code, for the most common localities:
- New York City resident tax and Yonkers
- Philadelphia wage tax (resident and non-resident rates)
- Michigan city taxes, such as Detroit
- Ohio city tax for the work city: Columbus, Cleveland, Cincinnati, Toledo, Akron and Dayton
- Kansas City and St. Louis earnings tax
- Maryland county tax and Indiana county tax
Not covered: Pennsylvania local earned income tax outside Philadelphia, other Ohio cities and school districts, Kentucky occupational taxes, Oregon transit taxes, and credits between home and work localities. Turn off Auto Calculator to type these.
State disability (SDI) and paid family leave (FLI)
| State | SDI row | FLI row |
|---|---|---|
| California | CA SDI 1.3%, no wage limit | None |
| New York | 0.5%, up to $0.60 a week | NY PFL 0.432%, up to $411.91 a year |
| New Jersey | NJ TDI 0.19% of the first $171,100 | NJ FLI 0.23% of the first $171,100 |
| Rhode Island | RI TDI 1.1% of the first $100,000 | None |
| Hawaii | HI TDI 0.5%, up to $7.50 a week | None |
| Washington | None | WA PFML about 0.81%, up to the Social Security wage base |
| Massachusetts | None | MA PFML 0.46% |
| Oregon | None | Paid Leave 0.6% |
| Colorado | None | FAMLI 0.44% |
| Connecticut | None | CT PFML 0.5% |
| Delaware, Minnesota, Maine | None | 0.4%, 0.44% and 0.5% |
These are the most an employer may take from the employee. Some employers pay part or all of it themselves; if so, turn off Auto Calculator and type the real figure. Maryland's program starts in 2027 and isn't included yet.
Examples: $52,000 salary, paid bi-weekly ($2,000.00), single, paid November 13, 2026
| Work state | Federal | Social Security | Medicare | State | Other | Net pay |
|---|---|---|---|---|---|---|
| Texas | $156.15 | $124.00 | $29.00 | $0.00 | $1,690.85 | |
| California | $156.15 | $124.00 | $29.00 | $49.06 | CA SDI $26.00 | $1,615.79 |
| New Jersey | $156.15 | $124.00 | $29.00 | $50.97 | TDI $3.80, FLI $4.60 | $1,631.48 |
| New York (NYC) | $156.15 | $124.00 | $29.00 | $86.28 | NYC $65.23, SDI $1.20, PFL $8.64 | $1,529.50 |
Not calculated
SUI, WC, TRANS and WST rows are left at zero because employees in most states don't pay them. Bonuses are taxed together with regular pay in the same period, not at the 22% federal supplemental rate. Type any of these yourself if you need them.
All figures are estimates for record-keeping. We are not a payroll provider or tax adviser. For filings, use your payroll provider's figures or ask a tax professional.
Still stuck? Email support@paystub.biz or see the FAQ.