Your result
What your result means
Paid every two weeks and filing as single or married filing separately, your income tax wages are annualized and adjusted to $43,400, minus the $8,600 the worksheet subtracts when the Step 2 box is not checked. On the IRS annual table that is $1,240.00 + 12% of the amount over $19,900 = $4,060.00 a year, spread across your paychecks: $156.15 withheld each time. Social Security takes $124.00 and Medicare $29.00. Your yearly wages stay under the $184,500 Social Security wage base, so it is taken from every paycheck. State and local income tax are not included, so if your state has one your real take-home will be lower than $1,690.85.
The math
Formula and sources
annual wage = (gross − 401(k) − pre-tax health) × paychecks per year adjusted = annual wage − $8,600 ($12,900 married filing jointly; $0 if the Step 2 box is checked) withholding per paycheck = (table amount on adjusted − Step 3 credits) ÷ paychecks + Step 4(c) Social Security = 6.2% × (gross − pre-tax health), up to $184,500 of wages a year Medicare = 1.45% × (gross − pre-tax health), + 0.9% on wages over $200,000
- table amount
- column C plus column D % of the amount over column A, from the 2026 Annual Percentage Method table in IRS Publication 15-T (the standard schedule, or the Step 2 checkbox schedule)
- $8,600 / $12,900
- the amounts Worksheet 1A line 1g subtracts when the Step 2 box is not checked
- paychecks
- 52 weekly, 26 every two weeks, 24 twice a month, 12 monthly (Pub. 15-T Table 3)
This follows Worksheet 1A for automated payroll systems with a 2020-or-later Form W-4, without the optional Step 4(a) other income and Step 4(b) deductions entries. Employers may round withholding to the nearest dollar, and some use the wage bracket tables instead, so a real paycheck can differ by a dollar or two. Not included: state and local income tax, state disability or paid leave programs, Roth and after-tax deductions, garnishments, and supplemental pay such as bonuses, which employers often withhold at a flat rate.
The code and tests for this formula are open source (MIT): paycheck.ts on GitHub.
Sources we checked this against
- 1Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the 2026 Percentage Method Tables for Automated Payroll SystemsInternal Revenue Service · irs.gov
- 2Form W-4 (2026), Employee's Withholding CertificateInternal Revenue Service · irs.gov
- 3Topic no. 751, Social Security and Medicare withholding rates (2026 wage base $184,500; Additional Medicare Tax over $200,000)Internal Revenue Service · irs.gov
Formula last checked 2026-11-12. Found an error? Tell us and we will fix it.
2026 IRS withholding tables
Take-home pay per paycheck by salary
Paid every two weeks (26 paychecks), 2026 withholding under the IRS percentage method, with no 401(k), no pre-tax health premiums, no W-4 credits and no state tax. Social Security and Medicare are the same for both filing statuses.
| Salary | Gross per paycheck | Single: federal tax | Social Security + Medicare | Single: take-home | Married jointly: federal tax | Married jointly: take-home |
|---|---|---|---|---|---|---|
| $30,000 | $1,153.85 | $54.62 | $88.27 | $1,010.96 | $0.00 | $1,065.58 |
| $40,000 | $1,538.46 | $100.77 | $117.69 | $1,320.00 | $30.00 | $1,390.77 |
| $50,000 | $1,923.08 | $146.92 | $147.11 | $1,629.05 | $68.46 | $1,707.51 |
| $60,000 | $2,307.69 | $193.08 | $176.54 | $1,938.07 | $109.23 | $2,021.92 |
| $75,000 | $2,884.62 | $295.00 | $220.68 | $2,368.94 | $178.46 | $2,485.48 |
| $100,000 | $3,846.15 | $506.54 | $294.23 | $3,045.38 | $293.85 | $3,258.07 |
| $125,000 | $4,807.69 | $720.54 | $367.79 | $3,719.36 | $409.23 | $4,030.67 |
| $150,000 | $5,769.23 | $951.31 | $441.34 | $4,376.58 | $590.00 | $4,737.89 |
For a single person with one job and nothing else on the W-4, a full year of this withholding comes out at the tax the federal income tax calculator shows: $7,670 on $75,000 either way. That is by design, so a refund or a bill at filing time usually means something else changed: a second job, a spouse with income, credits, or side income.
The same $60,000 salary on each pay schedule
Single, 2026. The yearly withholding is the same whatever the schedule; only the slice per paycheck changes. Twice a month and every two weeks are not the same: 24 paychecks against 26, so each semimonthly check is bigger.
| Paid | Paychecks a year | Gross per paycheck | Federal tax withheld | Take-home |
|---|---|---|---|---|
| weekly | 52 | $1,153.85 | $96.54 | $969.04 |
| every two weeks | 26 | $2,307.69 | $193.08 | $1,938.07 |
| twice a month | 24 | $2,500.00 | $209.17 | $2,099.58 |
| monthly | 12 | $5,000.00 | $418.33 | $4,199.17 |
How the IRS withholding table relates to the tax brackets
The 2026 table in Publication 15-T is the 2026 tax brackets moved up by part of the standard deduction; Worksheet 1A subtracts the rest before the lookup. Add the two and you get the standard deduction exactly, which is why a single filer's first $16,100 of yearly pay has no income tax withheld:
| W-4 filing status | Table 10% row starts at | Worksheet line 1g subtracts | No withholding on yearly pay up to |
|---|---|---|---|
| Single or married filing separately | $7,500 | $8,600 | $16,100 |
| Married filing jointly | $19,300 | $12,900 | $32,200 |
| Head of household | $15,550 | $8,600 | $24,150 |
Checking the Step 2 box switches to a second table that starts at half the standard deduction and halves every bracket, and line 1g becomes $0. It assumes your two jobs pay about the same, so each one withholds as if it were half your household income. With two jobs and the box unchecked, too little is usually withheld, because each employer gives you the full standard deduction and the low brackets again.
Social Security is 6.2% of pay up to $184,500 in 2026 and then stops for the rest of the year; Medicare is 1.45% with no cap, plus 0.9% Additional Medicare Tax once an employer has paid you more than $200,000 in the year (IRS Topic 751). To change what comes out, give your employer a new Form W-4; the IRS Tax Withholding Estimator checks it against your whole year.
Step by step
Two worked examples
$2,000 every two weeks, single
Take-home pay per paycheck
$1,690.85
- Gross pay per paycheck
- 2,000 $
- How often you are paid
- Every two weeks (26 a year)
- Filing status on your W-4 (Step 1c)
- Single or married filing separately
- W-4 Step 2 box checked (two jobs)?
- No
- 401(k) or 403(b) per paycheck
- 0 $
- Pre-tax health premiums per paycheck
- 0 $
- W-4 Step 3 amount (dependents), per year
- 0 $
- Extra withholding per paycheck (Step 4c)
- 0 $
$2,000 × 26 = $52,000 a year. Minus $8,600 = $43,400. Table row: $1,240.00 + 12% of the amount over $19,900 = $4,060.00 a year. Divided by 26 = $156.15 withheld. Social Security $124.00, Medicare $29.00. Take-home $1,690.85.
$5,000 twice a month, married filing jointly, $200 to a 401(k)
Take-home pay per paycheck
$4,023.17
- Gross pay per paycheck
- 5,000 $
- How often you are paid
- Twice a month (24 a year)
- Filing status on your W-4 (Step 1c)
- Married filing jointly
- W-4 Step 2 box checked (two jobs)?
- No
- 401(k) or 403(b) per paycheck
- 200 $
- Pre-tax health premiums per paycheck
- 0 $
- W-4 Step 3 amount (dependents), per year
- 0 $
- Extra withholding per paycheck (Step 4c)
- 0 $
($5,000 − $200) × 24 = $115,200. Minus $12,900 = $102,300. Table row: $2,480.00 + 12% of the amount over $44,100 = $9,464.00 a year, divided by 24 = $394.33. The 401(k) does not lower Social Security ($310.00) or Medicare ($72.50). Take-home $4,023.17 after the $200 contribution.
| Result | Example 1 | Example 2 |
|---|---|---|
| Take-home pay per paycheck | $1,690.85 | $4,023.17 |
| Federal income tax withheld | $156.15 | $394.33 |
Questions
Frequently asked questions
How much federal tax is taken out of a $2,000 paycheck?
Paid every two weeks and single, $156.15 of federal income tax in 2026, plus $124.00 Social Security and $29.00 Medicare, leaving $1,690.85 before any state tax. Married filing jointly, the income tax drops to $76.15. Paid twice a month, the same $2,000 is $48,000 a year and the income tax is $149.17.
How is federal withholding calculated per paycheck?
Your employer multiplies your taxable pay by the number of paychecks in a year, subtracts $8,600 ($12,900 if married filing jointly) unless you checked the W-4 Step 2 box, looks the result up in the IRS annual percentage table, subtracts your Step 3 credits and divides by the number of paychecks. That is Worksheet 1A in IRS Publication 15-T.
Why does the IRS withholding table start above zero?
The standard table already builds in part of the standard deduction. Single withholding starts at $7,500, and with the $8,600 the worksheet subtracts first, nothing is withheld on the first $16,100 a year: exactly the 2026 standard deduction for a single filer. For married filing jointly, $19,300 plus $12,900 is the $32,200 joint deduction.
What percentage of my paycheck goes to taxes?
Social Security and Medicare take 7.65% of almost every paycheck. With nothing else withheld in 2026, federal income tax adds about 7.8% of gross pay on $52,000 single, 10.2% on $75,000 single and 8.4% on $120,000 married filing jointly. State income tax, where it applies, comes on top.
Does a 401(k) contribution lower my taxes per paycheck?
It lowers federal income tax withholding at your top table rate, but not Social Security or Medicare. Putting $100 per paycheck into a traditional 401(k) at a 12% rate cuts withholding by $12, so your take-home falls by $88, not $100.
Why is my paycheck different from this calculator?
The usual reasons: state or local income tax, deductions other than the two pre-tax lines here, an employer that rounds to whole dollars or uses the wage bracket tables, a bonus withheld at a flat rate, or W-4 entries in Step 4(a) or 4(b). A Form W-4 from 2019 or earlier uses allowances and works differently.