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US payroll 2026
- Register for up to 25 people
- 2026 federal tables
- Employer cost built in
Opens in Excel, Google Sheets and Apple Numbers.
Free tools · Payroll, US
Free US payroll calculator for 2026, from gross pay to take-home.
Excello's free payroll calculator estimates an employee's take-home pay, and your cost as the employer, for one pay period using the IRS's 2026 withholding tables.
For US employers. Enter hourly or salaried pay, the employee's Form W-4 choices and, if your state has one, its income tax rate.
Free. No sign-up. A 2026 estimate for planning.
- Calculator
- Country US
- Tax year 2026
- Excel included
- Price free
Take-home pay and employer cost, one pay period
The calculator
The example is an hourly employee in Texas, paid every two weeks. Change any field and both the pay stub and the employer's cost update.
Pay stub, estimated
Take-home pay
| Gross pay | |
|---|---|
| Federal income tax | |
| Social security | |
| Medicare | |
| State and local tax | |
| 401(k) | |
| Take-home pay |
What the employer pays
| Gross pay | |
|---|---|
| Employer social security | |
| Employer Medicare | |
| Federal unemployment (FUTA) | |
| Total cost |
State unemployment tax and benefits are extra and vary by state.
Payroll calculator hourly pay, with overtime
Hourly staff
Source: US Department of Labor, overtime pay, checked September 2026
How the payroll taxes are worked out
2026 rates
-
Step 01
Annualize the pay
Gross pay for the period, less pre-tax 401(k), times the pay periods in a year.
-
Step 02
Take off the set amount
$8,600 ($12,900 if married filing jointly), unless the Form W-4 Step 2 box is ticked.
-
Step 03
Apply the rate table
Find the bracket in the 2026 table for the filing status and add its rate to the base amount.
-
Step 04
Back to one period
Divide by the pay periods, take off Step 3 credits for the period and add any Step 4(c) extra.
| Adjusted annual wages from | Base | Rate on the excess |
|---|---|---|
| $0 | $0.00 | 0% |
| $7,500 | $0.00 | 10% |
| $19,900 | $1,240.00 | 12% |
| $57,900 | $5,800.00 | 22% |
| $113,200 | $17,966.00 | 24% |
| $209,275 | $41,024.00 | 32% |
| $263,725 | $58,448.00 | 35% |
| $648,100 | $192,979.25 | 37% |
| Social security, employee and employer | 6.2% each, up to $184,500 |
|---|---|
| Medicare, employee and employer | 1.45% each, no cap |
| Additional Medicare, employee only | 0.9% over $200,000 |
| FUTA, employer only | 0.6% of the first $7,000, after the full credit |
For the example, $2,150.00 a period is $55,900 a year; less $8,600 that is $47,300, which the table turns into $174.15 of federal income tax for the period.
Source: IRS Publication 15-T (2026) and IRS Publication 15 (2026), checked September 2026
Payroll calculator Texas, and other states
State tax
Sources: Texas Comptroller of Public Accounts; Florida Department of Revenue; checked September 2026
A payroll calculator Xero users can check a pay run against
Xero and Gusto
Source: Xero media release, 12 August 2026; Gusto Help Center, Xero integration; checked September 2026
The payroll calculator in Excel, for your whole team
The file
| Employee | Gross pay | Federal income tax | Social security and Medicare | Take-home | Employer cost |
|---|---|---|---|---|---|
| Hourly, Texas | $2,150.00 | $174.15 | $164.48 | $1,811.37 | $2,327.38 |
| Salaried, two children | $4,230.77 | $146.77 | $323.66 | $3,560.34 | $4,579.81 |
| Salaried, second job | $3,000.00 | $492.35 | $229.50 | $2,014.15 | $3,247.50 |
| Head of household | $2,560.00 | $97.51 | $195.84 | $2,266.65 | $2,758.84 |
| Senior engineer | $9,800.00 | $1,744.31 | $421.10 | $6,734.59 | $10,221.10 |
Figures are illustrative and calculated by the template's own formulas.
Pay runs checked before anyone is paid
Where Excello fits
Frequently asked questions
What is a payroll calculator?
A payroll calculator works out an employee's pay for one pay period: the gross pay, the taxes withheld and the take-home amount. This one also shows what the employer pays on top, using the 2026 US rates.
How is federal income tax withholding calculated?
IRS Publication 15-T annualizes the pay, subtracts a set amount unless the Form W-4 Step 2 box is ticked, and applies the year's rate table. The result is divided by the pay periods, less credits, plus any extra withholding.
What are the social security and Medicare rates for 2026?
Social security is 6.2% for the employee and 6.2% for the employer, on wages up to $184,500. Medicare is 1.45% each with no cap, plus 0.9% withheld from the employee on wages over $200,000.
How is overtime calculated for hourly employees?
Under federal law, covered employees get at least one and a half times their regular rate for hours over 40 in a workweek. At $25 an hour, four overtime hours pay $150.
Does Texas withhold state income tax from paychecks?
No. Texas has no personal income tax, so no state income tax comes out of pay. Federal income tax, social security and Medicare still apply, and employers still pay state unemployment tax.
Can I use this payroll calculator with Xero?
Yes, as a check. Xero launched Xero Payroll, powered by Gusto, for eligible US businesses in August 2026, and Gusto also syncs payroll into Xero. Compare the pay run with this estimate before you approve it.
Is this payroll calculator free?
Yes. The calculator and the Excel payroll register are free, with no sign-up needed. Results are 2026 estimates; the figures from your payroll provider are the ones to pay from.