How the calculator works
Every NetPayMeter calculator uses the same engine, in this order:
- Gross pay: salary ÷ number of pay periods, or hourly rate × regular hours + overtime hours × rate × 1.5 (plus state daily-overtime rules where they apply, such as California).
- Pre-tax deductions: retirement contributions (401(k), 403(b), 457) reduce income-tax wages. Section 125 benefits (health insurance, FSA, HSA through payroll) also reduce Social Security and Medicare wages. State differences are applied (for example, California and New Jersey tax HSA contributions).
- Federal income tax: wages are annualized, the standard deduction for your filing status is subtracted, and the 2026 federal brackets are applied. The yearly tax is divided by your pay periods. This mirrors the annualized percentage method in IRS Publication 15-T.
- Social Security: 6.2% of wages up to the 2026 wage base of $184,500.
- Medicare: 1.45% of all wages, plus 0.9% Additional Medicare Tax on wages over $200,000.
- State and local income tax: each state's 2026 brackets, deductions and credits, plus local taxes (for example New York City, Yonkers, Ohio cities, Pennsylvania local EIT, Maryland counties).
- State payroll programs: disability and family leave contributions such as CA SDI, NY SDI/PFL, NJ SDI/FLI and WA PFML.
- Net pay = gross pay − taxes − deductions.
2026 federal figures we use
| Item | 2026 value |
|---|---|
| Standard deduction | $16,100 single · $32,200 married filing jointly · $24,150 head of household |
| Brackets (single) | 10% / 12% / 22% / 24% / 32% / 35% / 37% (thresholds $12,400 · $50,400 · $105,700 · $201,775 · $256,225 · $640,600) |
| Social Security | 6.2% up to $184,500 |
| Medicare | 1.45% + 0.9% over $200,000 (single) |
| Overtime and tips deductions | Up to $12,500 qualified overtime premium / $25,000 tips (2025–2028), shown as an estimate of the refund effect, not in withholding |
What our estimates don't include
- Itemized deductions, tax credits (Child Tax Credit, EITC) and other income, unless you enter them
- Employer-specific withholding quirks (bonus withholding at 22%, supplemental wages)
- Wage garnishments, union dues or other post-tax deductions you don't enter
Your actual paycheck can differ by a few dollars because of employer rounding and payroll software. For filing, use official IRS tools or a tax professional.
Sources
- Internal Revenue Service: Rev. Proc. 2025-32, Publication 15-T, Publication 15
- Social Security Administration: contribution and benefit base
- U.S. Department of Labor: FLSA overtime and minimum wage
- Each state's department of revenue/taxation and department of labor (linked on each state page)
Update policy
- Every January: all federal and state numbers are updated for the new tax year.
- Mid-year: we update within 7 days when a state changes its rates or a new federal law passes.
- Every page shows a "Last updated" date and the tax year it uses.
- Found an error? Email naveedmalik436392@gmail.com. We fix confirmed errors within 48 hours and note the change below.
Change log
| Date | Change |
|---|---|
| October 2026 | Site launched with tax year 2026 data |