Payroll Tax Calculator
Calculate employer payroll taxes including FICA (Social Security 6.2% + Medicare 1.45%), FUTA, and SUTA. See true labor cost per employee with burden rate for any pay frequency.
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Employer FICA per Pay Period
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Social Security Tax (6.2%) —
Medicare Tax (1.45%) —
FUTA per Pay Period —
Total Employer Tax Cost —
Extended More scenarios, charts & detailed breakdown ▾
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Total Employer FICA
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Employer Social Security (6.2%) —
Employer Medicare (1.45%) —
Employee SS (6.2%) —
Employee Medicare (1.45%) —
Combined FICA Both Sides —
Professional Full parameters & maximum detail ▾
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Tax Obligations
Employer FICA this Period —
Additional Medicare (0.9% over $200K) —
FUTA this Period —
SUTA this Period —
Additional Costs
Workers' Comp this Period —
Health Insurance this Period —
Total Labor Cost
Total Labor Cost this Period —
Burden Rate (% over gross pay) —
How to Use This Calculator
- Enter the employee's Gross Pay per pay period and select pay frequency.
- Set the Number of Employees to see combined employer costs.
- Use the Team tab for up to 5 employees at different pay rates.
- Use the Annual Projection tab to see full-year costs and Social Security wage base impact.
- Use the Professional tab to include SUTA, workers' comp, health insurance, and calculate the true burden rate.
Formula
Employer SS Tax = min(Gross Pay, SS Wage Base) × 6.2%
Employer Medicare = Gross Pay × 1.45%
FUTA = min(YTD Wages, $7,000) × 0.6% (after state credit)
Burden Rate = (Total Labor Cost − Gross Pay) / Gross Pay × 100
Employer Medicare = Gross Pay × 1.45%
FUTA = min(YTD Wages, $7,000) × 0.6% (after state credit)
Burden Rate = (Total Labor Cost − Gross Pay) / Gross Pay × 100
Example
Example: Employee earns $5,000 biweekly ($130,000/year).
Employer SS: $130,000 × 6.2% = $8,060/yr | Employer Medicare: $130,000 × 1.45% = $1,885/yr
FUTA: $7,000 × 0.6% = $42/yr | Total employer tax: ~$9,987/yr
With health insurance and workers' comp, true burden rate ≈ 20-25% over gross salary.
Employer SS: $130,000 × 6.2% = $8,060/yr | Employer Medicare: $130,000 × 1.45% = $1,885/yr
FUTA: $7,000 × 0.6% = $42/yr | Total employer tax: ~$9,987/yr
With health insurance and workers' comp, true burden rate ≈ 20-25% over gross salary.
Frequently Asked Questions
- Employers pay: Social Security (6.2% on wages up to $176,100 in 2026), Medicare (1.45% on all wages), FUTA (6% on first $7,000, reduced to 0.6% with state credits), and SUTA (state unemployment, varies by state and experience rating).
- The 2026 Social Security wage base is $176,100. Both employer and employee stop paying the 6.2% SS tax once an employee's wages reach this threshold for the year. Medicare (1.45%) has no cap.
- The burden rate is the percentage of additional employer costs above an employee's gross pay. A burden rate of 20-35% is typical. For a $5,000/month employee, a 25% burden rate means the true cost to the employer is $6,250/month.
- FUTA (Federal Unemployment Tax Act) is paid only by the employer, not the employee. The rate is 6% on the first $7,000 of each employee's wages, but most employers receive a 5.4% credit for paying state unemployment taxes, making the effective FUTA rate 0.6% ($42 max per employee per year).
Related Calculators
Sources & References (5) ▾
- IRS Publication 15 (Circular E) — Employer Tax Guide — Internal Revenue Service
- IRS — FICA Tax: Social Security and Medicare (Topic 751) — Internal Revenue Service
- SSA — Social Security Wage Base — Social Security Administration
- Department of Labor — Payroll Requirements — U.S. Department of Labor
- IRS — Employment Taxes Overview — Internal Revenue Service