US Payroll Tax Calculator
Estimate employee payroll tax, employer payroll tax, Social Security, Medicare, FUTA, SUTA, and total payroll tax cost.
Payroll tax estimate
Employee + Employer
Per payroll run and annualized
Enter payroll tax details
Estimate employee payroll tax, employer payroll tax, Social Security, Medicare, FUTA, SUTA, and total payroll tax cost.
Payroll tax note
Employee payroll tax includes Social Security, Medicare, and Additional Medicare where applicable. Employer payroll tax includes employer Social Security, employer Medicare, FUTA, and SUTA estimates.
2026 Social Security wage base used: $184,500.
Payroll tax estimate
Total payroll tax cost
$651
Per biweekly payroll run
Gross payroll
$3,500
Employees
1
Employee payroll tax
$268
Employer payroll tax
$383
Employee-side taxes
Employer-side taxes
Annualized estimate
Effective rates
Employee payroll tax rate: 7.65%
Employer payroll tax rate: 10.95%
This is a simplified payroll tax estimate. Actual payroll tax can differ because of employee-specific wages, state unemployment rates, employer experience rating, credits, wage bases, payroll timing, and official payroll compliance rules.
| Item | Amount |
|---|---|
| Gross payrollGross wages for this payroll run. | $3,500 |
| Social Security taxable wagesWages subject to Social Security tax after wage-base limit. | $3,500 |
| Medicare taxable wagesWages subject to Medicare tax. | $3,500 |
| Employee Social Security taxEmployee-side Social Security payroll tax. | $217 |
| Employee Medicare taxEmployee-side Medicare payroll tax. | $51 |
| Employee Additional Medicare taxApplies only when wages exceed the Additional Medicare threshold. | $0 |
| Total employee payroll taxEmployee Social Security, Medicare, and Additional Medicare tax. | $268 |
| Employer Social Security taxEmployer-side Social Security payroll tax. | $217 |
| Employer Medicare taxEmployer-side Medicare payroll tax. | $51 |
| FUTA taxEstimated federal unemployment tax using user-entered FUTA rate. | $21 |
| SUTA taxEstimated state unemployment tax using user-entered SUTA rate. | $95 |
| Total employer payroll taxEmployer Social Security, Medicare, FUTA, and SUTA estimate. | $383 |
| Total payroll tax costEmployee payroll taxes plus employer payroll tax cost. | $651 |
Current gross payroll used in this estimate: 3,500 USD.
Payroll tax includes employee-side and employer-side costs
This calculator estimates employee Social Security, employee Medicare, Additional Medicare tax, employer Social Security, employer Medicare, FUTA, and SUTA. It is built for payroll planning, employer budgeting, and small business tax estimates.
Key features
- ✓Estimates employee payroll tax and employer payroll tax.
- ✓Includes Social Security, Medicare, and Additional Medicare tax.
- ✓Includes FUTA and SUTA planning fields.
- ✓Supports employee count and payroll frequency.
- ✓Uses year-to-date wages for Social Security wage-base planning.
- ✓Shows per-payroll and annualized payroll tax cost.
How to use this calculator
- 1
Select filing status and payroll frequency.
- 2
Enter gross wages per employee and number of employees.
- 3
Enter year-to-date wages per employee if wage-base limits matter.
- 4
Enter FUTA rate, SUTA rate, and SUTA wage base.
- 5
Review employee payroll tax, employer payroll tax, and total payroll tax cost.
US Payroll Tax Calculator for Employee and Employer Payroll Tax Cost
In simple words
This free calculator estimates the payroll tax cost for employees and employers, including Social Security, Medicare, and unemployment tax.
Payroll tax is the tax tied to wages. It has an employee side and an employer side. The US Payroll Tax Calculator estimates both sides. It works for employers, payroll managers, and small business owners.
Employees pay Social Security tax and Medicare tax. Social Security stops at the annual wage base. Medicare keeps applying to all wages. High earners may pay Additional Medicare tax too.
Employers match Social Security and Medicare. They may also pay unemployment tax. FUTA is federal unemployment tax. SUTA is state unemployment tax. The calculator includes all of these.
Unemployment tax rates vary by employer. FUTA can change with credits. SUTA depends on your state and claims history. Enter your own FUTA rate and SUTA rate. Set the SUTA wage base too.
Payroll frequency matters. The same payroll run means different annual costs. Weekly, biweekly, and monthly all differ. The calculator shows per-run and annual totals.
You can enter an employee count. The calculator multiplies wages by the number of employees. For exact payroll, run each employee separately. Wage bases can differ by employee.
Payroll tax affects cash flow. Gross wages are not the full labor cost. Employers also pay their share of Social Security, Medicare, and unemployment tax. Budget for the total.
Employees see the tax on their paychecks. Social Security and Medicare come out of each check. Use this tool with the paycheck calculator. Together they show the full picture.
Use it before you hire. Estimate the payroll tax cost of a new employee. Use it before each payroll run. Plan your cash flow for the year.
This is a planning tool, not payroll software. Employee wage records, credits, and state rules can change the final numbers. Check with your payroll provider or a professional.
Frequently asked questions
How does the US payroll tax calculator work?
It estimates employee Social Security, employee Medicare, Additional Medicare tax, employer Social Security, employer Medicare, FUTA, SUTA, and total payroll tax cost.
What is employee payroll tax?
Employee payroll tax is the payroll tax withheld from employee wages, mainly employee Social Security, employee Medicare, and Additional Medicare tax where applicable.
What is employer payroll tax?
Employer payroll tax is the employer-side cost, including employer Social Security, employer Medicare, and unemployment tax estimates such as FUTA and SUTA.
Does this calculator include Social Security wage base?
Yes. It uses the Social Security wage base from the shared US payroll tax constants and considers year-to-date wages entered by the user.
Does Medicare tax have a wage base limit?
No. Medicare tax generally continues to apply to wages and is not capped like Social Security tax.
What is Additional Medicare tax?
Additional Medicare tax is an extra Medicare tax that can apply after wages exceed the applicable threshold based on filing status.
What is FUTA tax?
FUTA is federal unemployment tax. The calculator estimates it using the FUTA rate entered by the user.
What is SUTA tax?
SUTA is state unemployment tax. The calculator estimates it using the SUTA rate and SUTA wage base entered by the user.
Can I calculate payroll tax for multiple employees?
Yes. Enter gross wages per employee and the number of employees. For exact payroll, calculate each employee separately.
Is this an official payroll tax calculator?
No. This is an independent planning calculator and should not replace payroll software, IRS forms, state agency rules, or professional payroll advice.
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