Employer payroll tax calculator (2026)
Enter your headcount and average pay. The calculator estimates the payroll taxes you pay as the employer: Social Security, Medicare, federal unemployment (FUTA) and your state unemployment tax. It also shows what is withheld from employees.
- Employer taxes, per year
- –
- Per employee
- –
- Share of wages
- –
| Total wages | – |
|---|---|
| Employer Social Security (6.2% up to $184,500 each) | – |
| Employer Medicare (1.45%, no wage limit) | – |
| Federal unemployment, FUTA (0.6% of the first $7,000 each) | – |
| State unemployment (your rate and wage base) | – |
| Withheld from employees: Social Security (6.2%) | – |
| Withheld from employees: Medicare (1.45%) | – |
| Withheld from employees: Additional Medicare (0.9% over $200,000) | – |
How the 2026 numbers work
- Social Security: 6.2% each for the employer and the employee, on wages up to the 2026 wage base of $184,500 per employee.
- Medicare: 1.45% each for the employer and the employee, with no wage limit.
- Additional Medicare Tax: employers withhold 0.9% from an employee once wages in the year pass $200,000. The IRS page we read lists it as an employee withholding, with no matching employer share.
- FUTA: the rate is 6.0% on the first $7,000 of each employee's wages, but employers can usually take a credit of up to 5.4% for state unemployment tax paid on time, which leaves 0.6%.
- State unemployment: each state sets its own rate for your business and its own wage base. Look at the notice from your state workforce agency.
Worked example: 5 employees at $60,000
With five employees each paid $60,000, total wages are $300,000. Employer Social Security is $18,600 (6.2 percent), employer Medicare is $4,350 (1.45 percent) and FUTA is $210 (0.6 percent of the first $7,000 each). That is $23,160 before state unemployment tax, or about 7.7 percent of wages. Add your state's rate and wage base in the calculator to see the full figure.
What this calculator does not include
It does not include federal or state income tax withholding, local taxes, workers' compensation, benefits, or any state with extra payroll taxes. It assumes every employee earns the average you entered, so a business with a few high earners should run the tool once per pay band. It is an estimate and not tax advice.
When are payroll taxes paid and filed?
Whether you deposit monthly or semiweekly depends on your lookback period: $50,000 or less reported means monthly, more than $50,000 means semiweekly, and $100,000 or more accumulated on any day must be deposited by the next business day. Form 941 is due April 30, July 31, October 31 and January 31. See Form 941 and 940 due dates and the compliance calendar. RazaPro prepares payroll tax filings for small businesses and accounting firms; see payroll tax services.
Comparing the cost of an employee with outsourcing? Try the in-house vs outsourced bookkeeping calculator.
Employer payroll tax questions
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500 per employee. The employer and the employee each pay 6.2 percent on wages up to that amount.
What does an employer pay in payroll taxes?
The employer share of Social Security and Medicare is 7.65 percent of wages (6.2 percent plus 1.45 percent), plus federal unemployment tax (FUTA) and the state unemployment tax rate assigned to the business.
What is the FUTA tax rate after the credit?
FUTA is 6.0 percent on the first $7,000 of each employee's wages, but employers can usually take a credit of up to 5.4 percent for state unemployment tax paid on time, which leaves 0.6 percent.
Does the employer pay Additional Medicare Tax?
Employers withhold 0.9 percent from an employee once wages in the year pass $200,000. The IRS page we read lists it as an employee withholding with no matching employer share.