Paycheck Calculator

How to calculate paycheck

Adjusted annual wages = Gross − pretax withheld + other income − deductions not withheld − IRS adjustment
Tentative withholding = IRS table base + (Adjusted wages − row threshold) × row rate
Annual dependent credits = eligible children under 17 × $2,200 + eligible other dependents × $500
Federal per check = max(0, Tentative withholding − annual dependent credits) ÷ pay periods
Net per check = (Gross − pretax withheld − payroll taxes − state tax) ÷ pay periods − federal per check

Worked example. Take-home pay per paycheck: $2,253.56.

Example inputs — Your job income (salary): $75,000 /year; Pay frequency: Every two weeks; Filing status: Single; Children under age 17: 0; Other dependents: 0; Other income (not from jobs): $0.00 /year; Pretax deductions withheld: $0.00 /year; Deductions not withheld: $0.00 /year; State income tax rate: 4%. Starting values are illustrative.

2026 IRS percentage method · educational estimate

From George Guju, founder of Calculyn · Educational calculator guidance, not professional advice.

How it works

Federal withholding uses 2026 IRS Publication 15-T Worksheet 1A for a 2020-or-later W-4. Annualize taxable pay, add Step 4(a) income, subtract Step 4(b) deductions and the worksheet adjustment ($12,900 for joint/surviving-spouse filers, $8,600 otherwise). The IRS progressive table supplies base tax plus a percentage of wages above the row threshold. Derive Step 3 credits from your eligible children under 17 ($2,200 each) and other dependents ($500 each), divide withholding and credits by pay periods, and floor federal withholding at zero. Credits assume eligibility and the W-4 income limits. Deductions not withheld represent eligible additional deductions for Step 4(b), without itemizing. Do not subtract the standard deduction again: the tables and adjustment already account for it. Social Security is 6.2% up to $184,500, Medicare is 1.45%, and employers withhold another 0.9% above $200,000 regardless of filing status. Payroll taxes are annual averages; individual checks change when thresholds are crossed. State tax remains your entered flat rate. The combined pretax field reduces cash and income-tax wages; without a benefit breakdown, FICA is conservatively computed on gross wages. Qualifying health insurance or payroll HSA benefits may therefore make actual FICA and take-home pay differ.

Using the paycheck estimate

A paycheck estimate bridges annual gross salary and spendable pay. Federal withholding follows the displayed year's IRS Publication 15-T percentage method, Worksheet 1A, for a W-4 from 2020 or later. It annualizes regular taxable wages, applies the filing-status schedule and W-4 adjustments, then allocates credits and withholding across pay periods. Progressive rates apply to slices of adjusted wages, not the entire salary. Withholding is a tax prepayment, not a calculation of your final return, credit eligibility or refund.

Step-by-step inputs

Your job income (salary). Enter annual job salary, not one paycheck. Starting example: $75,000 /year.
Pay frequency. Biweekly means 26 checks; twice monthly means 24. Starting example: Every two weeks .
Filing status. Use your W-4 filing status. Single and married separately share a schedule; joint and qualifying surviving spouse share another; head of household has its own. Starting example: Single .
Children under age 17. Eligible children under 17 generate $2,200 each in 2026 W-4 Step 3 credits within the form's income limits. Starting example: 0 .
Other dependents. Eligible other dependents generate $500 each. Do not duplicate children already counted, or claim the same credits across jobs. Starting example: 0 .
Other income (not from jobs). Annual non-job income such as interest, dividends and retirement income; W-4 Step 4(a), not cash paid by this employer. Starting example: $0.00 /year.
Pretax deductions withheld. Annual payroll deductions such as traditional 401(k), health insurance and HSA. This combined estimate reduces income-tax wages and cash but calculates FICA on gross wages; qualifying health/HSA payroll benefits may reduce actual FICA. Exclude Roth and after-tax deductions. Starting example: $0.00 /year.
Deductions not withheld. Eligible deductions not withheld from pay, such as deductible IRA contributions and student loan interest; use the W-4 deductions worksheet result. Do not enter the standard deduction or itemized deductions here. This does not subtract cash from your paycheck. Starting example: $0.00 /year.
State income tax rate. An entered flat-rate state estimate, not a state's official withholding method. Starting example: 4% .

Worked example with the starting values

Using the starting inputs, the estimate is Take-home pay per paycheck: $2,253.56 .

Federal withholding is rounded to cents per paycheck after the count-based W-4 credits. Social Security and Medicare are averages across the modeled year; particular checks change when annual thresholds are crossed. The chart uses annual totals. Pay frequency can cause small annual differences from federal cent rounding.

2026 IRS percentage method · educational estimate

Gross pay per paycheck: $2,884.62
Federal income tax withheld: $295.00
Effective federal withholding rate: 10.23%
Marginal withholding bracket: 22%
Social Security (annual average): $178.85

Compare your job income (salary) scenarios

All other inputs stay at their starting values. These are modeled comparisons, not quotes, predictions or individual recommendations.

Your job income (salary)	Take-home pay per paycheck
$60,000 /year	$1,845.77
$75,000 /year	$2,253.56
$90,000 /year	$2,636.35

Make a useful comparison

Compare offers on the same annual basis before deciding what the extra salary buys. A larger gross salary does not all become spendable cash. Benefits, commuting costs and retirement contributions can also change the value of an offer even when they are not fully modeled here.

Budget from the correct payment calendar. A monthly average of annual net is not the same as the cash arriving in a typical two-check month. With a biweekly schedule, some months have an additional payday; plan bill dates and reserves separately.

Use a recent pay statement to reconcile the estimate. Check gross pay, each tax, retirement contributions, insurance and other deductions. If a component differs, identify whether the difference comes from the model's simplification or an input before changing a withholding election.

Common mistakes to avoid

Do not subtract the standard deduction again or enter it as Step 4(b). IRS table thresholds and the worksheet adjustment already account for it.
Use eligible dependent counts and do not duplicate them across jobs. The combined pretax input does not separate FICA-exempt health benefits from retirement deductions.
Payroll Additional Medicare withholding starts above $200,000 for every filing status. Final-return thresholds can differ; this tool estimates payroll withholding, not the return.
Exempt W-4s, pre-2020 allowance forms, supplemental bonus methods, local taxes, garnishments and after-tax deductions are outside this model. Social Security and Medicare are annual averages, not a particular payday's year-to-date result.

Sources

Part of these guides

How to convert hourly wages to annual pay →Getting a new job →The salary calculator guide →

Assumptions & limitations

2026 IRS Publication 15-T Worksheet 1A; W-4 from 2020 or later, regular equal wages, not exempt withholding or supplemental bonus methods.
Eligible dependent counts generate W-4 Step 3 credits at $2,200 per qualifying child under 17 and $500 per other dependent, within the form's income limits; final credit eligibility is not established.
Combined pretax deductions reduce cash and income-tax wages. FICA uses gross salary because retirement versus FICA-exempt benefits is not separated; actual health/HSA payroll deductions may reduce FICA. Roth and after-tax deductions are excluded.
No itemized deductions or Step 4(c) extra withholding modeled. Deductions not withheld are eligible additional deductions, not cash withheld from this paycheck.
Social Security and Medicare are annual averages. State tax is a flat entered rate. One job is modeled; a second or additional jobs require the IRS withholding estimator.

Formula and assumptions reviewed October 2026 by the Calculyn team. How we build our calculators

Frequently asked questions

Why is my real paycheck different?

This applies IRS percentage-method federal withholding to regular equal wages. Variable pay, benefits, local taxes, year-to-date payroll caps and your employer's rounding can change a specific check.

How do I enter dependent credits?

Enter your eligible children under 17 and other dependents separately. The 2026 W-4 uses $2,200 and $500 respectively within its income limits. These annual credits reduce withholding across pay periods, not FICA or state tax. Do not claim the same credits on multiple jobs; eligibility is not established by this estimate.

Which status should a widowed employee use?

Use qualifying surviving spouse only if you meet IRS eligibility requirements. That status uses the same withholding schedule as married filing jointly. Being widowed alone does not establish eligibility.

Does a higher bracket tax my whole paycheck at that rate?

No. The IRS table's base amount covers lower brackets; the row percentage applies only to adjusted wages above its threshold. The effective federal rate is actual modeled withholding divided by gross wages.

Does biweekly mean twice a month?

No. Biweekly uses 26 checks and semimonthly uses 24. Annual W-4 credits are spread over that count.

Will this match my W-4 withholding exactly?

It applies Worksheet 1A and the IRS annual percentage tables to regular equal wages with your entered W-4 settings. Actual payroll can differ due to variable wages, taxable benefits, rounding choices and year-to-date payroll taxes.