Every figure on PaycheckExplained comes from a transparent, documented engine. This page lays out exactly what goes into the math so you can trust — and check — the results.
For salaried inputs, gross is your annual salary divided by your pay frequency. For hourly inputs, gross is rate × regular hours × 52, plus overtime hours at 1.5× or 2× the hourly rate. All annual amounts are divided by pay periods (52 weekly, 26 bi-weekly, 24 semi-monthly, 12 monthly) to produce per-paycheck figures.
Federal income tax is calculated progressively. Only the income within each bracket is taxed at that bracket's rate — not your entire income.
Federal AGI = Gross Annual Salary
− Traditional 401(k) contributions
− Health insurance premiums (annual)
− HSA / FSA contributions (annual)
Federal Taxable Income = Federal AGI − Standard Deduction
2026 standard deductions by filing status:
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Annual federal tax is divided by the number of pay periods to produce the per-paycheck withholding shown in the results.
FICA taxes are calculated on FICA wages, which differ from federal taxable income. Traditional 401(k) contributions do not reduce FICA wages — health insurance premiums and HSA/FSA contributions do.
FICA Wages = Gross Salary
− Health insurance premiums (annual)
− HSA / FSA contributions (annual)
(Note: 401(k) contributions do NOT reduce FICA wages)
| Tax | Rate | 2026 wage base |
|---|---|---|
| Social Security | 6.2% | $184,500 |
| Medicare | 1.45% | No cap |
| Additional Medicare surcharge | 0.9% | Above $200k (single) / $250k (MFJ) |
PaycheckExplained covers all 50 states and DC using full marginal bracket schedules with state standard deductions applied where they exist. State tax is labeled as an estimate throughout — every state's real withholding system has its own tables and rules that vary by employer configuration.
Nine states with no income tax on wages:
The calculator models local income taxes for 22 cities across 9 states. A city dropdown appears automatically when you select a supported state. Methods include flat rates, income-bracket lookups (NYC), percent-of-state-tax (Yonkers), and flat annual amounts (Denver OPT).
| State | City | Rate |
|---|---|---|
| New York | New York City | 3.078%–3.876% |
| New York | Yonkers | 16.75% of state tax |
| Pennsylvania | Philadelphia | 3.75% |
| Pennsylvania | Pittsburgh | 3.0% |
| Pennsylvania | Allentown | 1.975% |
| Pennsylvania | Erie | 1.8% |
| Ohio | Columbus | 2.5% |
| Ohio | Cleveland | 2.5% |
| Ohio | Cincinnati | 1.8% |
| Ohio | Akron | 2.5% |
| Ohio | Toledo | 2.25% |
| Michigan | Detroit | 2.4% |
| Michigan | Grand Rapids | 1.5% |
| Michigan | Lansing | 1.0% |
| Maryland | Baltimore City | 3.2% |
| Maryland | Montgomery County | 3.2% |
| Maryland | Prince George's County | 3.2% |
| Kentucky | Louisville | 2.2% |
| Kentucky | Lexington | 2.25% |
| Indiana | Indianapolis | 2.02% |
| Missouri | Kansas City | 1.0% |
| Missouri | St. Louis | 1.0% |
| Colorado | Denver (OPT) | $69/yr flat |
Ten states collect employee contributions for disability insurance or paid family and medical leave. These are applied to gross annual salary (not Federal AGI). They are not deductible from federal or state taxable income for withholding purposes.
| State | Program | Employee rate | Wage base |
|---|---|---|---|
| California | CA SDI | 1.3% | No cap |
| New York | NY SDI | Fixed/period | N/A |
| New Jersey | NJ TDI/FLI | 0.26% | $161,400 |
| Hawaii | HI TDI | 0.5%/wk | $7.54/wk |
| Rhode Island | RI TDI | 1.1% | $84,000 |
| Washington | WA PFML | 0.807% | No cap |
| Oregon | OR PFML | 0.6% | No cap |
| Colorado | CO FAMLI | 0.45% | No cap |
| Connecticut | CT PFML | 0.5% | $168,600 |
| Massachusetts | MA PFML | 0.46% | $168,600 |
Net Pay = Gross − Pre-Tax Deductions − All Taxes − Post-Tax Deductions
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PaycheckExplained estimates take-home pay using confirmed 2026 federal tax brackets and state income tax schedules. State tax figures are approximations — real states use full bracket schedules and complex withholding rules. We are not tax advisors and this is not tax advice. Use this tool for planning, not for filing.