2026 Payroll Engine
All 50 States
Local Tax Checks
Gross-Up + Bonus

The Most Accurate Payroll Calculator

Real 2026 IRS tax brackets, graduated state rates, FICA, and employer costs. Gross-up, bonus, and multi-state reciprocity. Zero sign-up.

Quick Scenarios
Payroll Details
$
Annual gross salary
Used for local tax checks where supported.
Deductions & Adjustments
Annual pre-tax amount.
HSA, commuter, and similar deductions.
Required Gross
$0
Take-Home Pay
$61,854
$2,379.00 per paycheck (bi-weekly)
27.2%
Effective Tax Rate
22%
Marginal Rate
$91,545
Employer Total Cost
Where Your Money Goes
12%
5%
8%
75%
Federal
State
Local
FICA
Take-Home
Employee Tax Breakdown
Gross Pay $85,000
Pre-tax Deductions $0
Federal Income Tax 12.3% eff -$10,472
State Income Tax 4.6% -$3,946
Social Security 6.2% -$5,270
Medicare 1.45% -$1,233
Net Take-Home $64,079
Employer Cost
Gross Salary $85,000
Employer SS 6.2% +$5,270
Employer Medicare 1.45% +$1,233
FUTA 0.6% +$42
Total Employer Cost $91,545
Federal Tax Brackets (2026)
Bracket Rate Tax
$0 - $12,400 10% $1,240
Compare States For The Same Salary
CA
$64,079
4.6% state tax
TX
$68,025
0.0% state tax

What powers the calculator

EveryCent combines federal brackets, state logic, reciprocity rules, and employer taxes into one flow that stays understandable.

🏙

Federal — Real IRS Brackets

2026 graduated brackets from IRS Publication 15-T. Standard deductions, additional Medicare thresholds, and SS wage base ($184,500).

Source: IRS Rev Proc 2025-32
7 brackets × 3 filing statuses
SS wage base: $184,500 (2026)
🇧

All 50 States — Graduated

Not flat estimates. Full graduated bracket tables for CA, NY, NJ, OR, MN, CT, HI and every other state. 9 no-income-tax states handled.

CA: 9 brackets (1% – 13.3%)
NY: 9 brackets (4% – 10.9%)
NJ: 7 brackets (1.4% – 10.75%)
🏠

Zip-Code Level Local Taxes

PA local EIT by PSD code, OH city income taxes, IN county taxes, MD county surcharges, KY/AL city occupational taxes, NYC & Yonkers resident rates.

PA: 2,600+ PSD codes
OH: 600+ municipal rates
IN: 92 county rates, MD: 24 counties
🔁

Reciprocity Agreements

When you live in one state and work in another, we apply the correct reciprocity rules. DC/VA/MD, PA/NJ, IL/WI, and 30+ state pairs handled.

30+ reciprocal pairs
Auto credit-method fallback
Handles partial-year moves
💰

SUI, SDI & Paid Leave

State unemployment insurance (employer-specific rates), California SDI, NJ TDI/FLI, NY PFL, Hawaii TDI, Massachusetts PFML, Washington PFML & WA Cares.

SUI: employer-specific rates
SDI: CA, NJ, NY, HI, RI, PR
PFML: MA, WA, CT, CO, OR, MD
📊

FUTA + Credit Reductions

Federal unemployment tax with state credits, including credit reduction states (CA, VI in 2026). Employer-side FUTA calculated on first $7,000.

Base rate: 6.0%, credit: 5.4%
Net rate: 0.6% ($42/employee)
CA credit reduction: +1.8%
🎯

Pre-tax & Post-tax Deductions

401(k), 403(b), HSA, FSA, transit/parking, Roth contributions. Each deduction correctly reduces the right taxable wages (some exempt from FICA, some not).

401(k): reduces federal + state
HSA: reduces federal + state + FICA
Roth: post-tax (no reduction)
📈

YTD Wage Base Tracking

Social Security taxes stop at $184,500. Our engine tracks year-to-date wages per employee so mid-year paychecks are calculated exactly right.

SS cap: $184,500 (2026)
Add'l Medicare: >$200K (single)
FUTA cap: $7,000/employee
🚀

Accuracy You Can Trust

Our tax research team monitors IRS publications, state DOR bulletins, and local rate changes year-round. Every update is multi-layer validated before going live.

Monitored: daily by tax experts
Validated: multi-layer accuracy checks
Delivered: sub-millisecond lookups
50
States Supported
3,200+
Local Jurisdictions
30+
Reciprocity Rules
200+
Tax Rate Variables
2026
Tax Year
Data Sources: IRS Publication 15-T (2026), IRS Publication 15 (Circular E), SSA COLA announcement (Oct 2025), individual state Department of Revenue publications, PA Department of Community & Economic Development (PSD codes), Ohio Department of Taxation (municipal rates), Bureau of Labor Statistics (FUTA credit reduction states). Tax tables are maintained by our tax research team and validated through multiple independent checks before each update goes live.

Run payroll with the same logic you just tested

Move from estimate to production payroll with employee records, deductions, tax filings, and payroll approvals in one workflow.

Start Payroll