Payroll Calculator

Estimate gross pay from hours and rate with overtime at a multiplier, plus the employer’s federal payroll tax (Social Security, Medicare and FUTA) and cost to employ. Calculates in your browser.

Gross pay

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Regular pay-
Overtime pay-
Employer Social Security (6.2%)-
Employer Medicare (1.45%)-
Federal unemployment, FUTA (0.6%)-
Employer federal payroll tax-
Cost to employer (before state taxes and benefits)-

Show the math

Overtime pays the multiplier on top of the base rate; the employer's federal payroll taxes sit above gross:

gross = hours × rate + OT hours × rate × multiplier

employer cost = gross + 6.2% Social Security + 1.45% Medicare + 0.6% FUTA

Social Security stops once the year's wages reach the 2026 wage base ($184,500), and FUTA applies only to the first $7,000 of each employee's wages for the year, so enter wages already paid this year; Medicare has no cap. FUTA is 6.0% less the usual 5.4% credit for paying state unemployment tax; employers in a credit-reduction state pay more, and some employers (such as 501(c)(3) charities) are exempt.

This estimates the employer side only, it does not withhold income tax or the employee FICA share, and it leaves out state unemployment tax, workers' comp and benefits. All math runs in your browser.

What this does

A payroll calculator estimates gross pay from hours and rate with overtime at a multiplier, plus the employer payroll tax and the total cost to employ.

How to use it

  1. Enter the hours and rate.
  2. Add overtime hours and multiplier.
  3. Enter wages already paid this year, if any.
  4. Read the gross pay, the employer taxes, and the cost to employ.

How it works

Overtime is commonly 1.5×. On top of gross, the employer pays its FICA share (6.2% Social Security up to the annual wage base, 1.45% Medicare) and federal unemployment tax (FUTA), 0.6% on the first $7,000 of each employee’s wages for the year after the usual state credit. State unemployment tax, workers’ comp and benefits are not included.

gross = (reg + OT × multiplier) × rate; + 6.2% SS + 1.45% Medicare + 0.6% FUTA

Understanding your result

Gross pay is what the employee earns, but the cost to employ is the number that hits your budget, because employer payroll tax sits on top. Use it when planning headcount or quoting labor, and add state unemployment tax, insurance and benefits for the full picture.

Example

40 hours at $25 is $1,000 gross. The employer adds $62 of Social Security, $14.50 of Medicare and, until the employee’s wages pass $7,000 for the year, $6 of FUTA: about $1,082.50 to employ.

Last updated .

Frequently asked questions

How is overtime pay calculated?

Overtime hours are paid at the hourly rate times the overtime multiplier, commonly 1.5, on top of regular pay.

What is employer payroll tax?

The employer’s federal share: 6.2% Social Security (up to the annual wage base) and 1.45% Medicare, plus FUTA federal unemployment tax at 0.6% on the first $7,000 of each employee’s wages for the year. FUTA is 6.0% less a credit of up to 5.4% for paying state unemployment tax; employers in a credit-reduction state pay more, and 501(c)(3) charities are exempt.

Why enter wages already paid this year?

Social Security stops at the annual wage base and FUTA at $7,000 per employee, so year-to-date wages tell the calculator how much of this paycheck is still taxed.

Is my data stored?

No. Everything is calculated locally in your browser.