How we calculate

Every result follows the same method payroll software uses, with official 2026 figures. Here is exactly what we do.

Federal income tax

We use the percentage method for automated payroll systems in IRS Publication 15-T (2026), Worksheet 1A, for a Form W-4 from 2020 or later:

1. Pay subject to income tax for one paycheck (gross pay minus pre-tax 401(k) and pre-tax benefits), times the number of paychecks in the year.
2. Add W-4 Step 4(a) other income; subtract Step 4(b) deductions and the IRS allowance of $12,900 (married filing jointly) or $8,600 (other statuses). The allowance is zero when the Step 2 box is checked.
3. Look up the result in the IRS annual table for your filing status (the standard table, or the higher one if Step 2 is checked).
4. Subtract W-4 Step 3 credits, divide by the number of paychecks, and add any Step 4(c) extra withholding.

Social Security and Medicare

Social Security is 6.2% of pay up to $184,500 in 2026. Medicare is 1.45% of all pay, plus 0.9% Additional Medicare on pay above $200,000 in the year. Pre-tax health, dental, vision and HSA deductions through a cafeteria (section 125) plan lower these; a traditional 401(k) does not.

A single paycheck shows the early-year amount. When your yearly pay passes the Social Security limit, we say which paycheck it stops at; the yearly totals apply both limits.

State taxes

Alabama. Worked out with the state's official 2026 withholding formula, step by step - open the "Alabama income tax" line in the result. Figures checked Oct 16, 2026.

Alaska. No personal income tax, so no state withholding. Employee unemployment insurance: 0.5% of wages after pre-tax 401(k) and cafeteria-plan benefits, up to $54,200 a year. Figures checked Sep 21, 2026.

Arizona. Worked out with the state's official 2026 withholding formula, step by step - open the "Arizona income tax" line in the result. Figures checked Oct 16, 2026.

Arkansas. Worked out with the state's official 2026 withholding formula, step by step - open the "Arkansas income tax" line in the result. Figures checked Oct 16, 2026.

California. Worked out with the state's official 2026 withholding formula, step by step - open the "California income tax" line in the result. Figures checked Oct 16, 2026.

Colorado. Worked out with the state's official 2026 withholding formula, step by step - open the "Colorado income tax" line in the result. Figures checked Oct 16, 2026.

Connecticut. Worked out with the state's official 2026 withholding formula, step by step - open the "Connecticut income tax" line in the result. Figures checked Oct 16, 2026.

Delaware. Worked out with the state's official 2026 withholding formula, step by step - open the "Delaware income tax" line in the result. Figures checked Oct 16, 2026.

District of Columbia. Worked out with the state's official 2026 withholding formula, step by step - open the "District of Columbia income tax" line in the result. Figures checked Sep 21, 2026.

Florida. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

Georgia. Worked out with the state's official 2026 withholding formula, step by step - open the "Georgia income tax" line in the result. Figures checked Oct 16, 2026.

Hawaii. Worked out with the state's official 2026 withholding formula, step by step - open the "Hawaii income tax" line in the result. Figures checked Oct 16, 2026.

Idaho. Worked out with the state's official 2026 withholding formula, step by step - open the "Idaho income tax" line in the result. Figures checked Oct 16, 2026.

Illinois. Flat 4.95% on wages subject to federal withholding, minus IL-W-4 allowances ($2,925 per basic allowance, $1,000 per additional) divided by pay periods - Booklet IL-700-T. Figures checked Oct 16, 2026.

Indiana. Worked out with the state's official 2026 withholding formula, step by step - open the "Indiana income tax" line in the result. Figures checked Sep 29, 2026.

Iowa. Worked out with the state's official 2026 withholding formula, step by step - open the "Iowa income tax" line in the result. Figures checked Oct 16, 2026.

Kansas. Worked out with the state's official 2026 withholding formula, step by step - open the "Kansas income tax" line in the result. Figures checked Oct 16, 2026.

Kentucky. Worked out with the state's official 2026 withholding formula, step by step - open the "Kentucky income tax" line in the result. Figures checked Oct 16, 2026.

Louisiana. Worked out with the state's official 2026 withholding formula, step by step - open the "Louisiana income tax" line in the result. Figures checked Oct 16, 2026.

Maine. Worked out with the state's official 2026 withholding formula, step by step - open the "Maine income tax" line in the result. Figures checked Oct 16, 2026.

Maryland. Worked out with the state's official 2026 withholding formula, step by step - open the "Maryland income tax" line in the result. Figures checked Oct 16, 2026.

Massachusetts. Worked out with the state's official 2026 withholding formula, step by step - open the "Massachusetts income tax" line in the result. Figures checked Oct 16, 2026.

Michigan. Worked out with the state's official 2026 withholding formula, step by step - open the "Michigan income tax" line in the result. Figures checked Oct 16, 2026.

Minnesota. Worked out with the state's official 2026 withholding formula, step by step - open the "Minnesota income tax" line in the result. Figures checked Oct 16, 2026.

Mississippi. Worked out with the state's official 2026 withholding formula, step by step - open the "Mississippi income tax" line in the result. Figures checked Oct 16, 2026.

Missouri. Worked out with the state's official 2026 withholding formula, step by step - open the "Missouri income tax" line in the result. Figures checked Oct 16, 2026.

Montana. Worked out with the state's official 2026 withholding formula, step by step - open the "Montana income tax" line in the result. Figures checked Oct 16, 2026.

Nebraska. Worked out with the state's official 2026 withholding formula, step by step - open the "Nebraska income tax" line in the result. Figures checked Oct 16, 2026.

Nevada. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

New Hampshire. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

New Jersey. Worked out with the state's official 2026 withholding formula, step by step - open the "New Jersey income tax" line in the result. Figures checked Oct 16, 2026.

New Mexico. Worked out with the state's official 2026 withholding formula, step by step - open the "New Mexico income tax" line in the result. Figures checked Sep 21, 2026.

New York. Worked out with the state's official 2026 withholding formula, step by step - open the "New York income tax" line in the result. Figures checked Oct 16, 2026.

North Carolina. NC-30 annualized method: yearly wages minus the standard deduction ($12,750, or $19,125 head of household) and $2,500 per NC-4 allowance, × 4.09%, ÷ pay periods, rounded to the dollar. Figures checked Oct 16, 2026.

North Dakota. Worked out with the state's official 2026 withholding formula, step by step - open the "North Dakota income tax" line in the result. Figures checked Oct 16, 2026.

Ohio. Worked out with the state's official 2026 withholding formula, step by step - open the "Ohio income tax" line in the result. Figures checked Oct 16, 2026.

Oklahoma. Worked out with the state's official 2026 withholding formula, step by step - open the "Oklahoma income tax" line in the result. Figures checked Oct 16, 2026.

Oregon. Worked out with the state's official 2026 withholding formula, step by step - open the "Oregon income tax" line in the result. Figures checked Oct 16, 2026.

Pennsylvania. 3.07% on pay after section 125 benefits (401(k) deferrals stay taxable); employee unemployment compensation 0.07% of gross wages; local earned income tax at the rate you enter, on the same pay; Local Services Tax up to $52 a year split evenly and rounded down. Figures checked Oct 16, 2026.

Rhode Island. Worked out with the state's official 2026 withholding formula, step by step - open the "Rhode Island income tax" line in the result. Figures checked Oct 16, 2026.

South Carolina. Worked out with the state's official 2026 withholding formula, step by step - open the "South Carolina income tax" line in the result. Figures checked Oct 16, 2026.

South Dakota. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

Tennessee. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

Texas. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

Utah. Worked out with the state's official 2026 withholding formula, step by step - open the "Utah income tax" line in the result. Figures checked Oct 16, 2026.

Vermont. Worked out with the state's official 2026 withholding formula, step by step - open the "Vermont income tax" line in the result. Figures checked Oct 16, 2026.

Virginia. Worked out with the state's official 2026 withholding formula, step by step - open the "Virginia income tax" line in the result. Figures checked Oct 16, 2026.

Washington. No personal income tax, so no state withholding. Paid Family & Medical Leave: 1.13% × 71.43% employee share of gross wages up to $184,500; WA Cares: 0.58% of gross wages, no cap (ESD formulas). The L&I workers' comp share varies by risk class and isn't included. Figures checked Sep 21, 2026.

West Virginia. Worked out with the state's official 2026 withholding formula, step by step - open the "West Virginia income tax" line in the result. Figures checked Oct 16, 2026.

Wisconsin. Worked out with the state's official 2026 withholding formula, step by step - open the "Wisconsin income tax" line in the result. Figures checked Sep 21, 2026.

Wyoming. No personal income tax, so no state withholding. No employee-paid state payroll tax. Figures checked Sep 21, 2026.

How we check it

• Our 2026 tables are not typed in and trusted: an automated test rebuilds each one from the brackets and standard deductions in IRS Revenue Procedure 2025-32 and fails if any row differs.
• Worked examples, calculated by hand from the IRS worksheet, run before every update.
• Figures were last checked on the date shown at the top of this page.

What we don't do

We don't cover the older (2019 and earlier) W-4 or city and county taxes beyond the local rates each state page lets you enter. We don't store what you type - the calculator runs entirely in your browser.

Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods - Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide - Social Security and Medicare rates
• Social Security Administration - 2026 wage base of $184,500
• IRS - tips and overtime deductions
• Alabama Department of Revenue - Withholding Tax Tables and Instructions for Employers (Jan 2026), p. 4 (bonuses) - employers may withhold state income tax from bonuses and supplemental wage payments at 5% (read Sep 27, 2026)
• Alaska Office of the State Assessor - Alaska tax facts - there is no personal state income tax
• Arizona Department of Revenue - Form A-4, Employee's Arizona Withholding Election (2026) - 0.5%–3.5% choices; extra amount; 0% election; 2.0% if no A-4; gross taxable wages = W-2 box 1
• Arkansas Department of Finance and Administration - Withholding Tax Formula Method (Effective 01/01/2026) - $2,470 standard deduction; $50 midrange below $100,001; rates 0%–3.7% with adjustment amounts; round the annual gross tax; $29 personal credit per AR4EC exemption; worked example ($2,127 monthly, 2 exemptions → $36.50)
• California EDD - 2026 Withholding Schedules, Method B – Exact Calculation Method - Tables 1–28; worked examples A–F
• Colorado FAMLI - Individuals and families - up to 12 weeks, plus up to 4 for pregnancy or childbirth complications; eligible after earning at least $2,500 (checked Sep 27, 2026)
• Connecticut DRS - IP 2026(1), Connecticut Employer's Tax Guide (Circular CT), p. 12 - supplemental wages paid separately: tax on combined regular + supplemental minus tax already withheld; no percentage method (read Sep 27, 2026)
• Delaware Division of Revenue - Employer's Guide: withholding regulations and employer's duties - supplemental wages paid separately: tax on annualized regular + supplemental minus tax on regular; paid together, one payment (read Sep 27, 2026)
• D.C. OTR - Tax Notice 2022-08, withholding - no supplemental-wage rule; lump-sum retirement distributions at the highest rate. Still OTR's latest withholding notice on its Tax Notices and Guidance page (checked Sep 28, 2026)
• Florida Department of Revenue - Florida does not tax personal income
• Georgia Department of Revenue - 2026 Employer's Withholding Tax Guide (revised September 2026) - 4.99% from May 11, 2026 (5.19% before); $15,000 / $30,000 standard deductions; $5,000 per allowance; percentage method Table E and worked examples; 401(k) not taxable; no G-4 → single, zero allowances; bonuses and other compensation withheld at the rate in effect when paid, 4.99% from May 11, 2026 (5.19% before), O.C.G.A. § 48-7-101(f)(5); Table E per-period amounts and the $27.03 example unchanged from the June edition (read Sep 29, 2026)
• Hawaii Department of Taxation - Booklet A, Employer's Tax Guide (Rev. 2025), section 14(e), p. 13 - supplemental wages: aggregate with regular wages of the current or preceding payroll period, or averaging; no flat rate (read Sep 27, 2026)
• Idaho State Tax Commission - Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026) - 5.3% of wages over $16,100 single / $32,200 married a year; weekly $310 / $619; biweekly $619 / $1,238; semimonthly $671 / $1,342; monthly $1,342 / $2,683; single includes head of household
• Illinois Department of Revenue - Form IL-W-4, Employee's and other payee's Illinois withholding allowance certificate (R-07/23) - Step 1: yourself if no one else can claim you, your spouse, plus dependents → Line 1; Step 2: 65+ and blind boxes plus deductions ÷ 1,000 rounded → Line 2; claim all allowances at the highest-paying job and zero at the others (checked Sep 27, 2026)
• Indiana DOR - Departmental Notice #1 (county and state withholding) - one-time or non-periodic payments such as a bonus: withhold state and county tax without exemptions (read Sep 27, 2026)
• Iowa Admin. Code r. 701 - 307.2, Computation of amount withheld (supplemental wages) - Iowa Legislature - when federal tax is withheld on a flat-rate basis, Iowa tax on supplemental wages at 6% without allowances; otherwise treated as a regular wage payment. Current rule text, last changed by editorial change 11/2/22; IDR's 2026 withholding tables and guidance don't set another rate (checked Sep 28, 2026)
• Kansas Department of Revenue - KW-100 Withholding Tax Guide (Rev. 10-24), p. 8 - supplemental wages: same method as federal; if federal is a flat percentage, Kansas 5% of the gross payment ($1,000 bonus → $50) (read Sep 27, 2026)
• Kentucky - 103 KAR 18:070, Supplemental wages and other payments subject to withholding - supplemental wages: aggregate with regular wages of the current or most recent payroll period; no flat rate (read Sep 27, 2026)
• Louisiana Department of Revenue - FAQ: Are supplemental wage and vacation payments subject to withholding? - subject to withholding the same as regular payroll even if paid separately (R.S. 47:111(A)) (read Sep 27, 2026)
• Maine Revenue Services - 2026 Withholding Tables for Individual Income Tax (revised August 2026), p. 6 - supplemental wages paid with regular wages: one payment; paid separately, the payer may withhold a flat 5% (read Sep 29, 2026)
• Comptroller of Maryland - Form MW507, Employee's Maryland Withholding Exemption Certificate (2026, COM/RAD-036 07/25) - Personal Exemption Worksheet: $3,200 per exemption up to $100,000 AGI single ($150,000 joint/head of household), then $1,600, $800, $0; $1,000 for 65+ or blind; total ÷ $3,200, drop fractions; lines 1–8 (checked Sep 27, 2026)
• Massachusetts DFML - PFML benefits guide - 2026 maximum weekly benefit $1,230.39; up to 20 weeks medical, 12 weeks family, 26 weeks combined in a benefit year (updated June 25, 2026; checked Sep 27, 2026)
• Michigan Department of Treasury - Form 446, 2026 Michigan Income Tax Withholding Guide - 4.25%; $5,900 personal exemption for 2026; fringe benefits follow IRS Publication 15; bonuses and other payments made separately from regular payroll: 4.25% of the payment, no adjustment for exemptions (p. 2)
• Minnesota Department of Revenue - 2026 Minnesota Withholding Tax Instructions and Tables (Computer Formula, page 34) - allowance $5,300; single and married charts 5.35% to 9.85%; divide by payroll periods, may round to the nearest dollar; no W-4MN → single, zero allowances; supplemental 6.25%
• Mississippi DOR - Pub 89-700, Withholding Income Tax Tables and Employer Instructions, section 9 - supplemental wages: aggregate method; if that substantially over-withholds, the percent for the highest expected bracket may be used (read Sep 27, 2026)
• Missouri Department of Revenue - 2026 Missouri Withholding Tax Formula - annual method; standard deductions $16,100 / $32,200 / $24,150; rate table 0%–4.7% in $1,348 steps; worked example $35,000 → $707.81, $59.00 a month; 4.7% supplemental
• Montana Department of Revenue - Montana Employer and Information Agent Guide with Montana Withholding Tax Tables (V4, November 2025; for use beginning Jan. 1, 2026) - formula tables by payroll period and MW-4 status (4.7% and 5.65%; annual Single $16,100 / $63,600 / $2,233, Married $32,200 / $127,200 / $4,465, Head of household $24,150 / $95,400 / $3,349; both spouses working = Single figures); round to the nearest dollar; worked examples; supplemental flat 5%; deferred-compensation contributions excluded from federal AGI are exempt
• Nebraska Department of Revenue - 2026 Circular EN, Nebraska Income Tax Withholding (8-429-1998 Rev. 11-2025) - wages paid on or after January 1, 2026; $2,440 allowance; single with no allowances when no W-4N; 1.5% / 50% minimum withholding; 3.5% supplemental option; no worked example, no rounding rule
• Nevada Legislative Counsel Bureau - Residency fact sheet - Nevada Constitution art. 10, § 1: no income tax on the wages or personal income of natural persons
• New Hampshire Department of Revenue Administration - Interest and Dividends Tax - no income tax on W-2 wages; I&D tax repealed for periods after December 31, 2024
• N.J. Division of Taxation - New Jersey Withholding Rate Tables (percentage method, paid on and after October 1, 2020) - Rate A–E annual and per-period tables; 1.5% to 11.8%
• New Mexico Taxation and Revenue Department - FYI-104, New Mexico Withholding Tax, Effective January 1, 2026 (REV. 11/2025) - TRD RealFile public-files copy; federal W-4 used, no allowances; percentage-method Tables 1–8 (single, married, head of household), 1.5%–5.9%; worked example $1,000 weekly married + $20 → $41.80; 5.9% flat supplemental rate
• New York Paid Family Leave - 2026 updates - 0.432% of gross wages per pay period, max $411.91 a year; up to 12 weeks at 67% of your average weekly wage, max $1,228.53 a week (NYSAWW $1,833.63) (checked Sep 27, 2026)
• North Carolina Department of Revenue - NC-30 Income Tax Withholding Tables and Instructions for Employers (2026) - 4.09% withholding rate; standard deductions; $2,500 per allowance; worked example; supplemental wages paid separately: flat 4.09% if tax is withheld from regular wages, otherwise the aggregate method (section 12)
• North Dakota Office of State Tax Commissioner - Income Tax Withholding Rates and Instructions, For wages paid in 2026 - relies on the federal Form W-4; Section 1 (W-4 before 2020): allowance $97 weekly, $194 bi-weekly, $210 semi-monthly, $420 monthly, Tables 1–8, worked example $1,800 weekly single 2 allowances → $10; Section 2 (W-4 for 2020 and after, or no W-4 = single): annual percentage method, 1.95% and 2.50%, round to nearest dollar; supplemental wages 1.50%
• Ohio Department of Taxation - Employer Withholding Taxes: Optional Computer Formula (effective August 1, 2026) - $650 per exemption; 1.6% / 2.99% over $26,050 / 3.4% over $100,000; divided by pay periods
• Okla. Admin. Code § 710:90-1-6 - Supplemental wages (eff. 8/11/2019) - paid separately with tax withheld from regular wages: the highest rate under 68 O.S. § 2355(B)(1) (4.5% for 2026) or the aggregate method (read Sep 27, 2026)
• Paid Leave Oregon - Employees overview - 2026: 1% total, employees pay 60% on wages up to $184,500; employers with 25+ employees pay 40%; eligible after earning $1,000 in the base year; up to 12 weeks, 14 with pregnancy or childbirth needs (checked Sep 27, 2026)
• Pennsylvania DCED - Local Services Tax (LST) - no more than $52 a year in total; where the levy is over $10, withheld pro rata each payroll period at the place of employment and people earning under $12,000 there are exempt; one LST per payroll period (last modified November 24, 2025; checked Sep 27, 2026)
• RI Division of Taxation - 2026 Rhode Island Employer's Income Tax Withholding Tables - percentage method: one exemption $1,000 a year ($19.23 weekly), $0 if annual wages exceed $290,800; tables 3.75% / 4.75% / 5.99% for all filing statuses; worked example $2,195 weekly → $87.57; supplemental rate 5.99%; wages subject to federal withholding
• SCDOR - Withholding FAQs - no supplemental-wage rule published in the FAQ, WH-1603F (Rev. 11/4/25) or WH-105 (read Sep 27, 2026)
• South Dakota Department of Revenue - Individual taxes - South Dakota does not impose a state income tax
• Tennessee Department of Revenue - GEN-34 Income Tax Withholding - no state income tax on earned income and no withholding requirements
• Texas Constitution, Article 8, Section 24-a - the legislature may not tax the net incomes of individuals (adopted November 5, 2019)
• Utah State Tax Commission - Publication 14 (Rev. 4/26) - no supplemental-wage rule in Pub 14 or Utah Admin. Code R865-9I-14 (read Sep 27, 2026)
• Vermont Department of Taxes - GB-1210 (2026), Annuities, Supplemental Payments, and Deferred Compensation Payments, p. 4 - periodic payments use the charts or tables; non-periodic payments can be estimated at 30% of federal withholding (read Sep 27, 2026)
• Virginia Tax - Income Tax Withholding Guide for Employers (Rev. 10/26) - formula: $8,750 standard deduction, $930 per personal/dependent exemption, $800 per age 65+/blind exemption; rate table; worked example; no VA-4 → no exemptions; supplemental wages paid separately: aggregate method, or a flat 5.75% with no exemptions if tax is withheld from regular wages (pp. 19–20)
• Washington Department of Revenue - Income tax - Washington does not currently have an individual income tax
• West Virginia Tax Division - TSD 381, Withholding Information for Employers (Sept 2025) - bonuses are compensation; no supplemental-wage rule in TSD 381 or IT-100.2A (Mar 2026) (read Sep 27, 2026)
• Wisconsin DOR - Publication W-166, Withholding Tax Guide (1/26), p. 24 - supplemental wages paid separately: aggregate with current or last period, or approved flat percentages by annual gross salary: under $12,760 3.54%, under $25,520 4.65%, under $280,950 5.30%, above 7.65% (read Sep 27, 2026)
• State of Wyoming - About Wyoming - Wyoming does not have an individual or corporate income tax