Payroll Tax Calculator

Enter a salary, select a state, set the number of employees, and choose a pay frequency. The calculator uses actual state payroll data for all 50 states plus DC to compute every employer payroll tax obligation: Social Security, Medicare, FUTA, SUTA, workers' compensation, and state-specific programs like disability insurance or paid family leave.

Results show your tax liability per pay period (matching your payroll frequency), per employee per year, and total across all employees. A quarterly filing estimate shows your approximate Form 941 liability for each quarter, with due dates.

Unlike generic calculators, this one accounts for state-specific nuances: SUTA wage bases that differ dramatically (from $7,000 to over $56,000), mandatory disability insurance in five states, and paid family leave programs. The result is an accurate estimate, not a rough approximation.

Budgeting for payroll: Know your exact tax liability before running payroll. Set aside the right amount each pay period to avoid surprises at quarterly filing time.

Hiring planning: Calculate the payroll tax cost of a new hire before extending an offer. This helps you budget for the true cost beyond salary.

Quarterly tax preparation: Estimate your Form 941 liability in advance. The quarterly breakdown shows you exactly how much to expect for each filing deadline.

State comparison: If you're deciding where to incorporate or hire remote workers, compare payroll tax costs across states to understand the financial implications.

Payroll taxes are mandatory contributions employers must pay on top of employee wages. Unlike income tax (which employees pay from their wages), payroll taxes are an additional employer expense that directly increases your cost of doing business.

FICA: Social Security & Medicare

FICA taxes are the largest payroll tax for most employers. You pay 6.2% for Social Security on each employee's wages up to $184,500 (2026 cap), and 1.45% for Medicare on all wages with no cap. Combined, that's 7.65% of wages — for a $60,000 employee, that's $4,590 per year in FICA alone.

Federal & State Unemployment (FUTA/SUTA)

FUTA is a flat 0.6% on the first $7,000 of each employee's wages ($42 per employee). SUTA varies dramatically: rates range from under 1% to over 8%, and wage bases range from $7,000 to over $56,000 depending on your state and claims history.

State-Specific Programs

Some states require additional employer contributions for disability insurance (DI) and paid family leave (PFL). California, New York, New Jersey, Hawaii, and Rhode Island have mandatory disability programs. California, New York, New Jersey, Washington, and several others require paid family leave contributions. These are typically a small percentage of wages but add up across employees.

Payroll Tax Deadlines and Penalties

Federal payroll taxes must be deposited on a semi-weekly or monthly schedule depending on your total liability. Form 941 is filed quarterly. Late deposits incur penalties of 2–15% depending on how late, plus daily interest. The Trust Fund Recovery Penalty can hold business owners personally liable for unpaid payroll taxes — making this one of the most serious tax obligations a business faces.