Payroll Calculator
Calculate total employer payroll costs including FICA match, Medicare, and employee take-home pay by state.
Paycheck Breakdown
- Gross Pay$2,884.62
- Federal Income Tax−$295.00
- California State Tax−$113.11
- Social Security (6.2%)−$89.42
- Medicare (1.45%)−$20.91
- SDI−$31.73
- Net Pay$2,334.44
Employer Payroll Cost
- Employer SS Match (6.2%)$178.85
- Employer Medicare (1.45%)$41.83
How to Calculate Employer Payroll Costs
Total payroll cost includes more than just employee wages. As an employer, you must also pay the employer portion of Social Security (6.2%) and Medicare (1.45%) on each employee's wages. This payroll calculator shows both the employee's take-home pay and your total cost per pay period.
Employer FICA Tax Obligations
Employers match employee Social Security contributions at 6.2% on wages up to the annual wage base ($184,500 for 2026). Medicare is matched at 1.45% with no wage limit. Federal Unemployment Tax (FUTA) adds approximately 0.6% on the first $7,000 of each employee's annual wages.
Payroll calculator by state
State-specific tax rates for 2026. Browse all 50 state calculators →
Payroll Calculator FAQ
What is included in employer payroll cost?
Total payroll cost includes gross wages paid to the employee plus employer FICA (6.2% Social Security up to the wage base and 1.45% Medicare match). Federal unemployment (FUTA) and state unemployment (SUTA) may also apply depending on your business.
Does this payroll calculator include state taxes?
Yes. Select an employee's state to estimate state income tax withholding on their paycheck. For state-specific payroll and net pay, use our dedicated state payroll calculator pages linked below.
Is this payroll calculator free?
Yes. Big Salary Flow's payroll calculator is free for estimating employee net pay and employer FICA match using current federal and state tax tables.