How It Works
Federal income tax is estimated using 2026 marginal tax brackets applied after the standard deduction.
Net = Gross − Federal Income Tax − FICA − Pre-tax Deductions | FICA = 6.2% SS + 1.45% Medicare
- FICA withholding: Social Security at 6.2% on wages up to $184,500 (2026 wage base); Medicare at 1.45% on all wages (+ 0.9% Additional Medicare Tax above $200,000).
- Pre-tax deductions (401k, HSA, health insurance) reduce taxable income before calculating federal income tax.
- State income taxes, local taxes, and voluntary deductions (life insurance, voluntary retirement beyond 401k) are not included.
Worked Example
$65,000 salary, bi-weekly pay, single filer, no pre-tax deductions.
Gross per check
$65,000 / 26 = $2,500
Standard deduction
$16,100 (single, 2026)
Taxable income
$65,000 − $16,100 = $48,900
Federal income tax
~$5,620/year → ~$216/check
FICA (7.65%)
$65,000 × 7.65% = ~$4,973/year → ~$191/check
Net per check
~$2,093/check (~$54,408/year)
A $65,000 salary yields approximately $2,093 bi-weekly after federal income tax and FICA, or about $54,408/year take-home before any state tax.
Your Paycheck: Two Taxes, and What Is Left
Two different taxes leave every check
The gap between your salary and your take-home pay is mostly two federal taxes that work very differently. Federal income tax is progressive — your standard deduction comes off first, then the rest is taxed in layers. FICA is flat — 6.2% for Social Security on wages up to the annual wage base, plus 1.45% for Medicare on all wages.
This tool models those largest federal pieces from your salary, pay frequency, filing status, and pre-tax deductions. It is the answer to "why is my paycheck smaller than my salary divided by the number of pay periods" — and a useful check when weighing a job offer.
Why marginal brackets make your real rate lower
A common belief is that take-home equals salary minus your top bracket. It does not. Because the standard deduction comes off first and each bracket taxes only the dollars inside it, your effective income-tax rate is always well below your top marginal rate — often in the single digits for middle incomes.
The effective rate this tool shows is federal income tax as a share of gross salary. It is the right number for comparing scenarios, but remember FICA and any state tax sit on top of it.
Pre-tax deductions shrink the tax, not just the check
A traditional 401(k) or HSA contribution is taken out before income tax is calculated, so it lowers your taxable income — that is what makes these "pre-tax" and tax-advantaged. Running a higher figure through the pre-tax field shows how a bigger contribution trims today’s tax while still building savings.
It is one of the few levers that helps you twice: more money set aside for the future and a smaller tax bill now.
What is missing: state tax and the rest of the stub
This estimate is federal only. In a state with no income tax your real check will be close to the figure shown; in a high-tax state it can be noticeably lower. It also excludes credits like the Child Tax Credit, itemized deductions, and voluntary deductions such as insurance premiums.
If your refund or bill at tax time is consistently large, your withholding is off — updating your W-4 with your employer is the lever that changes how much each check holds back.
A planning estimate, not a pay stub
The figures use 2026 federal brackets and the standard deduction and model the major pieces, so your actual stub will differ in the details. Use it to plan and compare, not as a filing document.
For an exact withholding figure, the IRS Tax Withholding Estimator works from your real W-4, and a tax professional can account for your full situation.
Sources & References
Figures on this page are checked against primary, authoritative sources. Links open in a new tab.