Calculate employer and employee payroll taxes including FICA, FUTA, SUTA with annual cost breakdowns and charts.
You enter an employee's gross wages and a state; the calculator returns the full payroll tax picture, split the way the law is. On one side, employee FICA withheld from the paycheck; on the other, employer-side matching FICA, FUTA, and state unemployment tax paid on top, with annual totals and charts for each component. The number that surprises most people is invisible on pay stubs: the employer's side. A $60,000 salary carries $4,632 in federal payroll tax (FICA match plus FUTA) on top, plus state unemployment, before income tax or benefits are considered.
A concrete input and expected output from the current implementation.
Input
Annual gross pay: $60,000 (no state unemployment tax applied)
Expected output
Employee withheld: Social Security $3,720; Medicare $870; total $4,590\nEmployer paid: Social Security $3,720; Medicare $870; FUTA $42; total $4,632\nCombined federal payroll tax: $9,222\nEmployer total annual cost: $64,632
Social Security (6.2%) and Medicare (1.45%) apply to both sides of the same $60,000 of wages, so employee and employer each owe $4,590. FUTA applies only to the first $7,000 of wages at 0.6% after the standard 5.4% state credit and is employer-only. SUTA is excluded because it varies by state and by each employer's experience rating.
Social Security takes 6.2% from each side of wages up to the annual wage base (the cap rises nearly every year); everything above it is exempt. Medicare takes 1.45% from each side with no cap, and employees above the Additional Medicare threshold of $200,000 owe an extra 0.9% that employers do not match. Both shares compute on the same gross wages.
FUTA is 6.0% on the first $7,000 of each employee's wages, minus a credit of up to 5.4% for state unemployment tax paid on time, so most employers effectively owe 0.6%. SUTA is set by the state on a state-specific wage base, is experience-rated (rates follow each employer's layoff history), and is employer-only in most states, though a few, including New Jersey and Pennsylvania, also take an employee share.
No. FICA, FUTA, and SUTA are payroll taxes; federal income tax withholding is a separate system driven by the employee's W-4 and the IRS withholding tables. Use this tool for the payroll tax portion of employment cost, and model income tax separately if you need net pay.
Yes. The employer pays a matching 6.2% Social Security and 1.45% Medicare on the same wages your share came from, plus FUTA and state unemployment tax. The match never appears on your pay stub, which is exactly why it tends to surprise people.
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