2026 employee payroll-tax assumptions
Employee Social Security withholding is 6.2% up to the 2026 $184,500 wage base. Medicare withholding is 1.45% with no wage-base limit. Employers generally begin withholding an additional 0.9% Medicare tax when wages they pay an employee exceed $200,000 during the calendar year.
Official sources
Rules are based on current IRS guidance for 2026. Verify final filing decisions with the Internal Revenue Service or a qualified tax professional.
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How to use this calculator
- Set Annual wages (default 75000).
- Select Calculate to update the result. Reset restores the starting values.
Educational estimate for 2026 federal rules only. It does not prepare a tax return and may omit credits, special deductions, state/local taxes and individual circumstances.
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