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Tax Configuration
$
Estimated Net Pay $0.00 Annually
Effective Tax Rate
0.0%
Bi-Weekly -
Monthly -
Weekly -
Federal State FICA Net Pay
Component Amount % of Gross
Net Pay - -

Marginal Tax Rate: 0%.
This means any extra dollar you earn is taxed at this rate, not your entire income.

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About

Calculating net income requires more than a simple percentage subtraction. The United States tax code utilizes a progressive tax system, meaning different portions of your income are taxed at increasingly higher rates. This tool provides a granular analysis of tax liability, incorporating Federal withholdings, FICA (Social Security and Medicare), and specific State income tax brackets for the 2024-2025 tax year.

Accuracy in tax planning is critical for liquidity management. Underestimating tax liability can lead to penalties, while overestimating results in an interest-free loan to the government. This application accounts for pre-tax contributions (such as Traditional 401k and IRA), which lower taxable income, and compares the Standard Deduction against custom itemized deductions. It is designed for employees who need to forecast their actual take-home pay across different payment frequencies, from weekly to annually.

Key features include: Marginal vs. Effective Rate analysis, Pre-tax deduction logic, Surtax calculations for high earners (Additional Medicare Tax), and a complete breakdown of state-specific liabilities.

paycheck calculator salary federal tax tax bracket net pay 401k calculator fica

Formulas

The core calculation for Federal Tax uses a summation of tiered brackets. Taxable Income (Itax) is derived first by subtracting pre-tax deductions and the standard deduction from Gross Income.

Itax = Igross D401k max(Dstd, Ditem)

The Federal Tax (Tfed) is calculated using the bracket set B:

Tfed = 7k=1 Ratek × (min(Itax, Limitk) Limitk-1)

FICA taxes apply to Gross Income directly, not Taxable Income. Social Security is capped.

{
Tss = 0.062 × min(Igross, Capss)Tmed = 0.0145 × Igross + Surtax

Reference Data

Tax ComponentRate / Logic2024 Limits & ThresholdsImpact on Net Pay
Federal Income TaxProgressive (10% to 37%)7 Brackets based on Filing StatusHigh
Social Security (OASDI)6.2% FlatWage Base Limit: $168,600Medium
Medicare1.45% FlatNo LimitLow
Addt'l Medicare Tax0.9% SurtaxIncome over $200,000Low (High Earners)
Standard Deduction (Single)Fixed Amount$14,600Reduces Taxable Income
Standard Deduction (Married)Fixed Amount$29,200Reduces Taxable Income
401(k) ContributionVoluntary Pre-TaxLimit: $23,000 (under 50)Lowers Tax Bill

Frequently Asked Questions

Yes, in most states. Traditional 401(k) contributions are deducted from your gross income before Federal income taxes are calculated. Most states use your Federal Adjusted Gross Income (AGI) as the starting point for state tax calculations, meaning your 401(k) contributions typically lower your state tax liability as well. However, FICA taxes (Social Security and Medicare) are calculated on gross income before 401(k) deductions.
Employers often use the "aggregate method" or a flat 22% withholding rate for supplemental wages (bonuses). If your regular tax bracket is lower than 22%, it feels like you are being overtaxed. If your bracket is higher (e.g., 32%), you might actually be under-withheld and owe money later. Ultimately, bonuses are just income; the actual tax owed is reconciled when you file your annual return.
The Affordable Care Act introduced an Additional Medicare Tax of 0.9%. It applies to wages, compensation, and self-employment income exceeding specific thresholds ($200,000 for Single filers, $250,000 for Married Filing Jointly). This is withheld automatically by employers once your year-to-date income exceeds the threshold.
State taxes are complex and vary by county (e.g., Maryland) or city (e.g., NYC, Yonkers). This calculator uses the official 2024 progressive tax brackets and standard deductions for each state. However, it does not account for specific local municipality taxes (like local occupational taxes) unless specified. It serves as a high-fidelity estimate.