2026 federal withholding under IRS Publication 15-T (Worksheet 1A, Forms W-4 from 2020 or later). Withholding estimates the year's tax; your return may still show a refund or a balance due.
Each of your 26 paychecks starts at $2,884.62 and you keep $2,186.09 of the first one: $241.27 goes to federal income tax, $213.03 to Social Security and Medicare and $244.23 to pre-tax deductions. Over the year you take home $56,838.22 of $75,000.00, and taxes take 15.7% of gross pay.
Where the year's gross pay goes
Take-home pay$56,838.22Federal income tax$6,273.02Social Security$4,488.90Medicare$1,049.88401(k)$3,749.98Health and HSA$2,600.00
Every paycheck in 2026 Rows: 26
Paycheck
Gross
401(k) + Section 125
Federal
Social Security
Medicare
State + local
After-tax
Take-home
1
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
2
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
3
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
4
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
5
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
6
$2,884.62
$244.23
$241.27
$172.65
$40.38
$0.00
$0.00
$2,186.09
How it's calculated S
Gross pay per paycheck
G=2675,000=2,884.62
Kept unrounded so the year's paychecks add up to the salary; each tax and deduction is rounded to the cent.
Pre-tax deductions
401(k)=5%×2,884.62=144.23,Section 125=100.00
Taxable wages for federal income tax: $2,640.39. Wages for Social Security and Medicare: $2,784.62, because 401(k) deferrals are not exempt from them.
From the 2026 Annual Percentage Method table, standard schedule, single or married filing separately: the row starting at $57,900.
Federal income tax withheld (steps 3 and 4)
max(0,241.27−260)+0.00=241.27
Social Security and Medicare
6.2%×2,784.62=172.65,1.45%×2,784.62=40.38
2026: Social Security stops once wages for the year reach $184,500 (at most $11,439.00). The employer adds 0.9% Additional Medicare Tax on wages above $200,000 in the year; on the tax return the threshold is $250,000 for married filing jointly and $125,000 for married filing separately.
Take-home pay
2,884.62−244.23−454.30−0.00=2,186.09
Gross pay minus pre-tax deductions, taxes and after-tax deductions.
About the paycheck calculator
Take-home pay is gross pay minus pre-tax deductions, taxes and after-tax deductions. Federal income tax follows the 2026 percentage method in IRS Publication 15-T: taxable wages per paycheck are multiplied by the number of paychecks, the Form W-4 adjustments are applied, the annual withholding table gives a yearly amount, and that is divided back by the paychecks. Social Security is 6.2% of wages up to $184,500 and Medicare is 1.45%, plus 0.9% on wages above $200,000.
With the defaults, a $75,000 salary paid every two weeks to a single filer who puts 5% into a 401(k) and $100 into health premiums nets $2,186.09 a paycheck, $56,838.22 over the year. Federal withholding is $241.27 a check.
Each paycheck is worked out in turn, so the table shows the checks that grow once the 401(k) limit or the Social Security wage base is reached. State and local tax are flat rates you enter.
How to calculate take-home pay
Take-home pay is gross pay minus pre-tax deductions, federal income tax withholding, Social Security (6.2%), Medicare (1.45%), state and local tax, and after-tax deductions. In 2026, a $75,000 salary paid every two weeks to a single filer with a 5% 401(k) and $100 of health premiums nets $2,186.09 a paycheck, $56,838.22 a year.
One paycheck worked by hand
Gross pay: $75,000 ÷ 26 = $2,884.62.
Pre-tax deductions: the 5% 401(k) is $144.23, plus $100 of health premiums through a Section 125 plan.
Annual wages for withholding: $75,000 − 26 × ($144.23 + $100) − $8,600 = $60,050.02. The $8,600 subtraction is $12,900 for married filing jointly.
Federal withholding: the 2026 single table gives $5,800 + 22% × ($60,050.02 − $57,900) = $6,273.00 a year, or $241.27 a check.
Social Security and Medicare: 6.2% and 1.45% of $2,784.62, the wages after the health premiums: $172.65 and $40.38.
Steps 3 and 4 are the annual percentage method of IRS Publication 15-T for 2026, Worksheet 1A. An employer using the publication's wage bracket tables instead withholds whole dollars: $318, not $318.18, on $2,990 every two weeks, single.
Pre-tax vs after-tax deductions
Each type of deduction lowers a different set of taxes, so a pre-tax deduction costs less take-home pay than its face amount.
Traditional 401(k): exempt from federal income tax withholding but still subject to Social Security and Medicare. In the example, the $144.23 deferral cuts withholding by $31.73, so take-home pay falls by $112.50.
Section 125 plan (health, dental and vision premiums, HSA contributions): exempt from all three. On $75,000 with no 401(k), $100 of premiums lowers take-home pay by $70.35: withholding falls $22.00, Social Security $6.20 and Medicare $1.45.
After-tax deductions (Roth 401(k), union dues, garnishments): lower take-home pay dollar for dollar.
Paycheck examples
Scenario
First net paycheck
Net pay over the year
Default
2186.09
56838.22
Hourly weekly
845.42
43961.84
Head of household
4684.76
56217.12
Default is the $75,000 example above. Hourly weekly is $25 an hour for 40 hours, paid weekly with no deductions: $1,000 gross, $78.08 of federal withholding, $62.00 of Social Security and $14.50 of Medicare.
Head of household is $6,000 a month with a 6% 401(k), $200 of health premiums, $25 of after-tax deductions, 3.07% state and 1% local tax, $4,400 of yearly W-4 credits and $50 of extra withholding a check.
2026 Social Security, Medicare and 401(k) limits
Social Security: 6.2% of wages up to the $184,500 wage base, at most $11,439 a year.
Medicare: 1.45% of all wages.
Additional Medicare: employers withhold 0.9% on wages above $200,000 in the year, whatever your filing status. On the tax return the threshold is $250,000 for married filing jointly and $125,000 for married filing separately.
401(k): employee deferrals stop at $24,500. The $8,000 catch-up from age 50 is extra and not included here.
These rates and limits come from IRS Publication 15 for 2026. The employer's own share of Social Security and Medicare is paid on top of your wages, not deducted from them.
Why later paychecks can be bigger
Each check is worked out in turn, so take-home pay changes once a limit is reached. Take a $260,000 salary paid twice a month to a married couple filing jointly, with a 10% 401(k) and $250 of health premiums.
Social Security stops in check 18, adding $656.17 to each later check. Additional Medicare starts in check 19 and takes $95.25 a check from the 20th.
The 401(k) limit is reached in check 23. The last two checks are larger again, although their federal withholding rises because less pay is deferred.
How Form W-4 changes withholding
Step 2 box (two jobs): uses schedules with half-width brackets and skips the $8,600 or $12,900 subtraction. On $2,990 every two weeks, single, withholding rises from $318.18 to $500.95 a check.
Step 3 credits: a yearly amount for dependents, spread evenly over the paychecks.
Step 4(a), 4(b) and 4(c): other income raises withholding, extra deductions lower it, and extra withholding is added to each check.
Withholding is a prepayment. Your return compares the year's actual tax with what was withheld, so it can still show a refund or a balance due. For the yearly tax itself, use the income tax calculator.
Inputs worth getting right
Hourly pay is wage × weekly hours × 52, so $25 for 40 hours is $52,000 a year, the 2,080-hour year.
Pay frequency: biweekly is 26 checks a year and twice a month is 24, so $75,000 is $2,884.62 a check biweekly and $3,125.00 twice a month.
State and local tax are flat rates on wages after pre-tax deductions. Use 0 in Texas, Florida or Washington; Illinois (4.95%) and Pennsylvania (3.07%) have flat rates for 2026. For a state with brackets, use your average rate.
The year starts at zero with this employer. A mid-year start or a second job changes when the wage base and 401(k) limit are reached.
Overtime premiums, bonuses and a year with 27 biweekly paydays are outside the estimate. To convert between salary and hourly pay, use the salary to hourly calculator; for retirement savings and catch-up contributions, the 401(k) calculator.
Worked examples
$75,000 salary, biweekly, single, 5% 401(k)
Enter pay as
Salary per year
Gross salary per year
75,000
Pay frequency
Every two weeks (26)
Filing status on Form W-4
Single or married filing separately
Traditional 401(k), % of gross pay
5%
Health premiums and HSA, per paycheck
100
After-tax deductions, per paycheck
0
State income tax rate
0%
Local income tax rate
0%
Take-home pay per paycheck
2,186.09
Federal income tax per paycheck
241.27
Social Security per paycheck
172.65
Medicare per paycheck
40.38
Take-home pay per year
56,838.22
Federal income tax per year
6,273.02
401(k) per year
3,749.98
Checked against: of Pub. 15-T (2026) Worksheet 1A: (2,884.62 − 144.23 − 100) × 26 − 8,600 = 60,050.02; 5,800 + 22% × 2,150.02 = 6,273.00 ÷ 26 = 241.27; FICA on wages less the Section 125 deduction
Checked against: Hand calculation, Step 2 checkbox schedule: 77,740 (nothing subtracted); 8,983 + 24% × 16,840 = 13,024.60 ÷ 26 = 500.95. Pub. 15-T (2026) biweekly Wage Bracket table, row $2,975–$3,005, Single with the Step 2 checkbox: $501
Questions
How is federal income tax withholding calculated in 2026?
With the percentage method in IRS Publication 15-T. Taxable wages per paycheck are multiplied by the paychecks per year, and $8,600 ($12,900 if married filing jointly) is subtracted unless the Form W-4 Step 2 box is checked, along with any Step 4(b) deductions. The 2026 annual table turns that amount into a yearly tax, which is divided back by the paychecks. For a single filer at $60,050, the table gives $5,800 plus 22% of the $2,150 above $57,900: $6,273 a year, $241.27 every two weeks.
What are the Social Security and Medicare tax rates for 2026?
Employees pay 6.2% Social Security on wages up to the 2026 wage base of $184,500, at most $11,439, and 1.45% Medicare on all wages. Employers also withhold a 0.9% Additional Medicare Tax on wages above $200,000 in the calendar year, whatever the filing status (IRS Publication 15, 2026). On a $75,000 salary the two taxes are 7.65% × $75,000 = $5,737.50 a year, before any cafeteria-plan deductions.
Do 401(k) contributions reduce Social Security and Medicare tax?
No. Traditional 401(k) deferrals are exempt from federal income tax withholding but still subject to Social Security and Medicare, according to IRS Publication 15. Health, dental and vision premiums and HSA contributions paid through a Section 125 cafeteria plan are exempt from all three. The 2026 limit on employee 401(k) deferrals is $24,500, plus an $8,000 catch-up from age 50.
How much is $75,000 a year after taxes?
$61,592.32 for a single filer paid every two weeks in a state without income tax, with no pre-tax deductions: 2026 federal withholding of $7,670 and $5,737.68 of Social Security and Medicare leave $2,368.94 a paycheck. Putting 5% into a 401(k) and $100 a paycheck into health premiums cuts take-home pay to $56,838.22, but $6,349.98 of that goes to savings and coverage and federal withholding falls by $1,396.98.
Why is my paycheck bigger late in the year?
Social Security tax stops once your wages for the year pass the $184,500 wage base (2026), and 401(k) deferrals stop at the $24,500 limit. On a $260,000 salary paid twice a month, Social Security ends in the 18th paycheck, adding $656.17 to each later check, while the 0.9% Additional Medicare Tax starts in the 19th and takes $95.25 a check from the 20th.
For planning only. Lenders, tax authorities and markets apply their own rounding, fees and rules; confirm figures with them before you commit.
Checked against references
This calculator includes 8 worked examples with independently sourced answers. They run in the test suite, and you can run them here too.
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