Payroll Tax Calculator (US)
Use this advanced US Payroll Tax Calculator to estimate employee and employer payroll taxes including Social Security, Medicare, and total payroll cost.
This calculator follows current FICA tax rates and provides a full breakdown of payroll burden for both employees and employers.
Calculate US Payroll Taxes
What Are Payroll Taxes?
Payroll taxes in the United States primarily consist of FICA taxes: Social Security and Medicare contributions shared by employees and employers.
Current FICA Rates
- Social Security: 6.2% (Employee) + 6.2% (Employer)
- Medicare: 1.45% (Employee) + 1.45% (Employer)
- Additional Medicare: 0.9% (Employee only, high income)
How Payroll Tax Is Calculated
Payroll Tax = Gross Salary × Applicable Tax Rates
Employer Payroll Cost
Employers must match Social Security and Medicare contributions, effectively increasing total labor cost.
Example Payroll Breakdown
| Salary | Total Employee Tax | Total Employer Tax | Total Payroll Cost |
|---|---|---|---|
| $50,000 | $3,825 | $3,825 | $53,825 |
| $80,000 | $6,120 | $6,120 | $86,120 |
| $120,000 | $9,180 | $9,180 | $129,180 |
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Disclaimer
This calculator provides estimates only and does not include state payroll taxes. Consult a tax professional for precise calculations.