Paycheck Calculator 2026 — W-4 Withholding (IRS Pub. 15-T)
Calculate one paycheck exactly the way payroll does: IRS Publication 15-T (2026) Worksheet 1A for your Form W-4, Social Security and Medicare with year-to-date limits, and state deductions where implemented.
Last reviewed 8 October 2026 · Estimate only — not tax advice, not an IRS calculation
- State withholding and state payroll deductions are not calculated for this state yet.
- City and local income taxes are not calculated.
How this was calculated
| Step | Amount |
|---|---|
| Gross pay (biweekly) | $3,000.00 |
| Annualized wages ($3,000.00 × 26 pay periods) | $78,000.00 |
| Minus $8,600 standard allowance (Step 2 box not checked) | -$8,600.00 |
| Adjusted annual wage amount | $69,400.00 |
| Annual tentative withholding (standard Single/MFS table) | $8,330.00 |
| Per pay period (÷ 26) | $320.38 |
| Federal income tax withholding | $320.38 |
| Social Security 6.2% (stops at $184,500 YTD) | $186.00 |
| Medicare 1.45% | $43.50 |
| Net paycheck (before items not calculated) | $2,450.12 |
Assumptions
- Federal withholding uses the IRS Pub. 15-T (2026) percentage method for automated payroll (Worksheet 1A)
- Withholding is a payroll estimate, not your annual tax liability
- Taxes are shown to the cent; employers may round withholding to whole dollars
Rules: federal US-FED-2026-v1 · payroll IRS-PUB15T-2026 · Tax year 2026 (generally filed in 2027)
How this calculator works
Annualise taxable wages × pay periods · + W-4 Step 4(a) · − Step 4(b) and $12,900 (MFJ) / $8,600 if Step 2 is unchecked · Apply the 2026 annual percentage table · ÷ pay periods · − Step 3 credits ÷ pay periods · + Step 4(c).
Worked example
$3,000 every two weeks, single, 2020+ W-4: $3,000 × 26 = $78,000, minus $8,600 = $69,400 adjusted annual wage; the Single table gives $5,800 + 22% × $11,500 = $8,330 a year, or $320.38 per paycheck. Social Security and Medicare add $229.50.
Limits and edge cases
- Withholding is a payroll estimate. It is not your annual tax and not a refund prediction.
- Pre-2020 W-4s use allowances × $4,300 and cannot use the head-of-household table.
- Bonuses taxed with the 22% supplemental rate, and state income tax withholding outside Texas and Florida, are not calculated.
See the full 2026 federal tax brackets and how Taxliva builds and tests U.S. rules.
Frequently asked questions
Why does my paycheck withholding differ from my tax bill?
Withholding uses your W-4 and an annualised paycheck; your return uses all income, deductions and credits for the year. The difference becomes your refund or balance due.
What does the Step 2 checkbox do?
It tells payroll you have two jobs (or a working spouse). Payroll then uses tables with half-width brackets and does not subtract the $12,900/$8,600 standard allowance, so more tax is withheld.
When does Social Security stop being withheld?
When your year-to-date Social Security wages with that employer reach $184,500. Medicare continues on all wages.
Official sources
- Publication 15-T (2026), Federal Income Tax Withholding Methods — IRS
- Publication 15 (2026), Employer’s Tax Guide — IRS
- Contribution and benefit base — SSA
- Rates and withholding — California EDD
- Paid Family Leave: 2026 updates — New York State
Rule review
Taxliva is not affiliated with the IRS and does not file returns. Results are estimates for general information, not tax, legal or financial advice.
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