Calculator · 2026
Payroll tax calculator
Enter a salary and a state to see exactly what an employer owes in payroll taxes: Social Security and Medicare (FICA), federal unemployment (FUTA), and the state unemployment (SUI) rate — plus any state paid-leave or disability programs. New-employer rates for all 50 states and DC, sourced from IRS Publication 15.
Employer payroll tax is the slice of a hire's cost that goes to the government before you add benefits, equipment, or overhead. It starts with the FICA match — 6.2% Social Security up to the annual wage base and 1.45% Medicare on everything — then adds 0.6% FUTA on the first $7,000and your state's unemployment rate.
To model the fully-loadedcost of a hire — benefits, workers' comp, and overhead included — use the hiring cost calculator. For the underlying rate tables, see the employer payroll tax by state reference, read how employer payroll taxes work, or compare a W-2 hire against a contractor with the contractor-vs-employee calculator.
| Social Security (6.2%) | $4,650 |
| Medicare (1.45%) | $1,088 |
| FUTA (0.6%) | $42 |
| TX SUI (2.7%) | $243 |
| Total employer payroll tax | $6,023 |
Payroll tax FAQ
- What payroll taxes does an employer pay?
- Every US employer owes FICA — 6.2% Social Security on the first $176,100 of each employee's wages and 1.45% Medicare on all wages — plus 0.6% net FUTA on the first $7,000 of wages. On top of that, each state charges its own unemployment insurance (SUI/SUTA), and some states add paid-leave or disability taxes.
- How much is employer payroll tax as a percentage of salary?
- For most hires the employer's statutory payroll tax lands a little above the combined FICA rate of 7.65% (6.2% Social Security + 1.45% Medicare), because state SUI and any paid-leave programs are added on top. The average new-employer SUI rate across all 50 states and DC is 2.07%. FUTA and SUI only apply up to their wage bases, so the effective rate falls as salary rises.
- Is FUTA the same in every state?
- The net FUTA rate is 0.6% on the first $7,000 of wages in states that receive the standard 5.4% credit for paying state unemployment tax on time — that covers nearly every employer. A handful of "credit reduction" states temporarily pay a higher effective FUTA rate when their state UI fund has outstanding federal loans.
- Does this calculator include employee withholding?
- No. This tool shows only the employer's own payroll-tax cost — the FICA match, FUTA, and state unemployment tax you pay out of pocket on top of wages. It does not calculate the income tax or the employee's half of FICA that you withhold from a worker's paycheck.