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US salary calculator: W-2 federal estimate 2026

Estimate monthly take-home on a W-2 (2026 federal brackets, FICA, standard deduction). Educational only: no state tax, no credits, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

US salary calculator methodology (federal, 2026)

Updated April 2026. Sources: IRS Rev. Proc. 2025-32 (IR-2025-103, 9 Oct 2025), IRS Publication 15-T (2026), IRS Publication 15 (Circular E), SSA Contribution and Benefit Base, One Big Beautiful Bill Act (Pub. L. 119-21 of 4 July 2025). No state or local taxes.

W-2 employee — per-paycheck model

Federal income tax withholding uses Publication 15-T (2026), Worksheet 1A (Percentage Method, automated payroll). Supports Form W-4 2020+: Step 2 (two-jobs checkbox), Step 3 (annual credits), Step 4(a) other income, Step 4(b) deductions, Step 4(c) extra withholding, and the “exempt” flag. When Step 2 is NOT checked, the annual wage is adjusted by $8,600 (single/MFS/HOH) or $12,900 (MFJ) before lookup; when checked, no adjustment (halved bracket widths on dedicated schedules).

FICA (2026)

  • Social Security: 6.2 % employee / 6.2 % employer, annual wage base $184,500 (SSA).
  • Medicare: 1.45 % employee / 1.45 % employer, no cap.
  • Additional Medicare 0.9 % — employer must withhold on cumulative wages paid by this employer above $200,000 (employee liability thresholds: $250k MFJ, $125k MFS, $200k single/HOH).
  • FUTA: 0.6 % effective on the first $7,000 of wages per year (assumes standard state credit).

Net → gross (W-2)

For a target net pay per period, we binary-search on gross pay so the gross → net function matches, holding W-4 and YTD inputs fixed.

1099 contractor / self-employed — annual estimator

  • SE tax (Schedule SE): 92.35 % of net profit × (12.4 % Social Security up to combined $184,500 with W-2 wages + 2.9 % Medicare + 0.9 % Additional Medicare on the portion over the filing-status threshold).
  • If net profit < $400, no SE tax is owed (§1402(b)(2)).
  • ½ SE tax is an above-the-line deduction (Schedule 1).
  • Standard deduction 2026 (post-OBBBA): single / MFS $16,100; MFJ $32,200; HOH $24,150.
  • 2026 progressive federal brackets (Rev. Proc. 2025-32): 10 % / 12 % / 22 % / 24 % / 32 % / 35 % / 37 %.
  • Suggested quarterly payment (Form 1040-ES) = ¼ × (SE + IT) — simplified, no safe-harbor logic.

Bonuses and supplemental wages

Separate tool (different URL): mandatory flat federal withholding of 22 % on supplemental wages, and 37 % on the portion above the $1,000,000 supplemental-YTD threshold, plus FICA and optional employer cost. This is NOT a third mode inside the salary calculator.

Out of scope (v1)

State and local income taxes, AMT, NIIT 3.8 %, full QBI (§199A), §401(k) / IRA / HSA / FSA / §125 pre-tax buckets, CTC / EITC / credits, nonresident alien (§1441) rules, post-OBBBA 2025+ deductions (tips $25k, overtime $12.5k / $25k, car loan interest, senior $6k), SUI/SUTA, multi-state apportionment. Educational only — not tax advice and not a substitute for payroll software.

Frequently asked questions

United States - W-2 employee

Why doesn't this calculator include state tax?
The model covers only federal FITW, FICA (Social Security + Medicare) and federal FUTA. State income tax (from 0% in TX/FL to ~13% in CA) and local (NYC, Philadelphia, etc.) are excluded. For full net, subtract state withholding separately - state revenue departments publish their own calculators.
How do I fill W-4 steps 2-4 in the calculator?
Step 2 (multiple jobs): check if you or your spouse have a second job - the higher withholding table applies. Step 3 (dependents): annual credits ($2,000/child, $500/other dependent). Step 4a: other annual income (interest, dividends) - raises withholding. Step 4b: additional deductions beyond standard (itemized). Step 4c: extra dollars withheld per paycheck. Keep inputs consistent with the W-4 filed with your employer.
How does the 2026 FICA cap work?
Social Security: 6.2% up to $184,500 annual (2026 wage base) - nothing withheld above. Medicare: 1.45% uncapped. Additional Medicare: 0.9% starting at $200,000 (single) / $250,000 (MFJ) / $125,000 (MFS). Enter YTD Social Security wages before this paycheck so the calculator stops SS withholding at the cap.
I'm getting a bonus - can I use this calculator?
Not in the regular W-2 mode. Supplemental wages (bonus, commission, severance) follow separate rules: flat 22% FITW, 37% on amounts above $1M YTD supplemental. Use the separate "Bonus tax calculator" - link is on this page. FICA on bonus works the same as on regular pay.
Why does changing pay frequency change my monthly net?
Publication 15-T Worksheet 1A computes withholding on an annualized basis but applies the table for the chosen frequency (weekly, biweekly, monthly, etc.). Two biweekly checks × 26 vs one monthly × 12 differ slightly due to rounding and threshold alignment. Use the frequency that matches your actual payroll.
What does the model NOT include?
Excludes: state/local taxes, pre-tax deductions (traditional 401(k), HSA, Section 125 / FSA, health insurance) - enter gross net of those if you use such plans. Does not compute: EITC, refundable Child Tax Credit portion, AMT, QBI, state credits, nonresident alien rules, reciprocity agreements. 2026 standard deduction: $16,100 single, $32,200 MFJ, $24,150 HOH.