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Countries/United States/ 2026

United States Social Contributions

Source-backed employee estimate for 2026-01-01 to 2026-12-31. Reference table: Florida; choose your actual jurisdiction below.

Social contributions

The listed contributions are additional to the main tax schedule. This reference table is for Florida; the calculation result includes contributions for your actual selection. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.

ContributionRate / bandsAssessment
Employee Social Security6.2%Annual; cap USD 184500
Employee Medicare1.45%Annual
Employer Social Security6.2%Annual; cap USD 184500
Employer Medicare1.45%Annual
Employee Additional Medicare Tax · single0.9%Annual; threshold USD 200000

Calculation assumptions

  • US tax-resident employee, age 25-64, not blind or claimable as a dependant. Both spouses meet these conditions on a joint return. Residence and work are in the selected state for the entire year.
  • One ordinary FICA-covered private-sector job per earner. Annual wages USD30,000-500,000 in total; married filing separately is limited to USD250,000. No other income, itemized deductions, capital gains, tips, qualifying overtime or special deductions.
  • Federal brackets and standard deduction follow the selected filing status. Married filing separately requires a spouse who also uses the standard deduction and excludes community-property allocation in Nevada and Texas.
  • Social Security applies separately to each wage earner up to USD184,500. Medicare applies to all wages. Additional Medicare Tax uses combined wages on a joint return and the filing-status liability threshold.
  • Qualifying children and other dependants must satisfy IRS relationship, age, residence, support, citizenship and identification requirements. Family credits are supported only from USD100,000 annual income and when the full eligible credit can be used against income tax.
  • No employee health premiums, retirement deferrals, HSA/FSA payments, childcare expenses, education expenses or other benefit deductions. Adequate employer-paid health coverage is assumed.
  • Annual tax-liability estimate using rate schedules, not W-4 payroll withholding or the IRS tax-table lookup. Monthly figures are annual estimates divided by twelve. Joint-return results are household totals.
  • Massachusetts remains the single-filer, no-dependant reference at USD30,000-100,000, with maximum standard employee PFML share of 0.46%, no private-plan exemption and no employer-paid employee share.
  • Massachusetts state tax is 5% after a USD4,400 single exemption and USD2,000 FICA/Medicare deduction. Employer PFML is excluded because employer headcount is unknown.
  • California uses the October 2026 FTB indexed schedules, standard deduction, personal and dependant exemption credits, with standard employee SDI of 1.3% on all wages. Wages are limited to USD40,000-200,000; no renter credit, alternative voluntary disability plan, state adjustments or other state credits are claimed. The final tax-table lookup is pending the December FTB publication.
  • Illinois tax is 4.95% of federal AGI less USD2,925 for each taxpayer, spouse and dependant. No exemption is allowed above USD250,000 AGI, or USD500,000 on a joint return.
  • North Carolina tax is 3.99% after the NC standard deduction and the AGI-banded child deduction for qualifying children under 17. A separate filer's spouse also takes the standard deduction.
  • Georgia tax is 4.99% under HB 463, retroactive to 1 January 2026, after the 2026 standard deduction and USD5,000 per dependant. The one-time surplus credit for earlier tax years is excluded.
  • Mississippi tax is 4% of taxable income above USD10,000 after the filing-status exemption, standard deduction and USD1,500 per dependant. Head of family is USD8,000 plus each dependant. Joint returns are supported only when the spouse has no wages.
  • Alaska and Wyoming levy no individual income tax. Alaska employee unemployment insurance is 0.5% of each earner's wages up to USD54,200.
  • Washington levies no 2026 wage income tax. Employee PFML is 71.43% of the 1.13% premium on each earner's wages up to USD184,500, and WA Cares is 0.58% of all wages. No WA Cares exemption is assumed and the employer does not pay these employee shares. The actual L&I workers compensation employee deduction comes from payslips.
  • State earned-income and low-income credits are not claimed because the supported income ranges are above federal EITC eligibility. No local wage taxes are part of these state references.
  • North Dakota tax uses the 2026 ND-1ES rate schedules on federal taxable income. Joint returns are supported only when the spouse has no wages, because the marriage penalty credit thresholds for 2026 are not yet published.
  • Oklahoma tax uses the 2026 HB 2764 schedules after the Oklahoma standard deduction and USD1,000 for each taxpayer, spouse and dependant. Families must have federal AGI above USD100,000, where the Oklahoma child credit no longer applies.
  • Virginia tax uses the 2%-5.75% schedule after the USD8,750 (USD17,500 joint) standard deduction and USD930 per exemption. Head of household files as Virginia Single. Two-earner joint returns need the spouse tax adjustment and are unsupported; families are limited to four dependants.
  • New Jersey tax uses the NJ-1040 rate tables after USD1,000 per taxpayer and spouse and USD1,500 per dependant. Worker UI and workforce funds are 0.425% up to USD44,800, TDI 0.19% and FLI 0.23% up to USD171,100. No property-tax deduction or credit is claimed; families need NJ taxable income above USD80,000, where the NJ child credit no longer applies.
  • New York State tax uses the 2026 rate schedules after the standard deduction, for residents who do not live in New York City and neither live nor work in Yonkers. NYAGI must be above USD32,000 (no household credit) and at most USD107,650 (no supplemental-tax recapture). Dependants are unsupported pending the Empire State child credit. Employee disability benefits assume the maximum employee contribution of 0.5% up to USD0.60 a week; Paid Family Leave is 0.432% up to USD411.91.
  • Montana tax is 4.7% and 5.65% (HB 337) on federal taxable income.
  • District of Columbia tax uses the 2026 D-40ES standard deductions and the DC rate table. Wages start at USD75,000, above the Schedule H property tax credit limit (USD66,000 in 2025; the 2026 limit is not yet published). Dependants are unsupported until the 2026 status of DC family credits is confirmed.
  • South Carolina tax (Act 110 of 2026) is 1.99% of taxable income below USD30,000 and 5.21% less USD966 above, after the SC Income Adjusted Deduction, whose reduction is rounded down to USD10. Dependants and two-earner joint returns (two-wage earner credit) are unsupported until the 2026 SC1040 is published.
  • Wisconsin tax uses the 2026 rate schedules after the sliding-scale standard deduction and USD700 per exemption. Two-earner joint returns (married couple credit) and surviving-spouse returns are unsupported. No school property tax or homestead credit is claimed.
  • Hawaii tax uses the 2026 standard deduction (USD8,000/16,000/12,000), USD1,144 per exemption and the rate schedules for taxable years after 2024. Hawaii requires its whole-dollar tax table below USD100,000 of taxable income, so results there can differ by a few dollars. Wages must be at least USD40,000 (single) or USD60,000 (other statuses), above the refundable food/excise tax credit limits. The actual TDI employee deduction comes from payslips; no Prepaid Health Care employee premium share is assumed.
  • Rhode Island tax uses the 2026 standard deduction (USD11,200/22,400/16,800), USD5,250 per exemption and the 2026 uniform rate schedule. AGI is USD45,000-261,000: below the USD261,000 start of the deduction and exemption phase-out, and above the property tax relief credit limit (USD40,730 in 2025; the indexed 2026 limit is not yet published). The 2026 session child credit and high-income surtax start in 2027. Employee TDI is 1.1% of each earner's wages up to USD100,000.
  • Pennsylvania tax is 3.07% of compensation; employee unemployment compensation is 0.07% of all wages. Local earned income tax uses the higher of the home PSD resident rate and the work PSD nonresident rate, and the work location charges its local services tax. Rates come from the DCED official register for 2026. Two-earner joint returns (each spouse has a work location) are pending, as are Philadelphia and areas with mid-2026 rate changes. Families are limited to eight dependants, so Tax Forgiveness cannot apply.
  • Michigan tax is 4.25% of federal AGI less USD5,900 for each taxpayer, spouse and dependant. Wages start at USD80,000, above the homestead property tax credit limit (USD71,500 in 2025; the indexed 2026 limit is not yet published). Michigan city income taxes are pending, so the reference applies only if you neither live nor work in one of the 24 taxing cities.

Coverage & limitations

Coverage: Standard · Rule version: US-2026-v10 · Tax year: 2026 · Independent verification: pending.

  • Twenty-seven states and DC currently have reference calculations: Alaska, California, District of Columbia, Florida, Georgia, Hawaii, Illinois, Massachusetts, Michigan, Mississippi, Montana, Nevada, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Virginia, Washington, Wisconsin and Wyoming. The other 23 states are pending. Territories, moves and cross-state work are unsupported.
  • All five federal filing statuses have limited wages-only references. Massachusetts supports only single filers with no dependants. Georgia, Virginia and Wisconsin surviving-spouse returns, Hawaii and Mississippi separate returns, Mississippi surviving-spouse returns, and two-earner joint returns in Mississippi, North Dakota, South Carolina, Virginia and Wisconsin are unsupported. Separate returns in community-property states require additional allocation rules.
  • No 401(k), HSA/FSA, insurance payments, itemized deductions, EITC, refundable child credits, childcare or education credits, tips/overtime deductions or investment-income taxes. Family incomes below USD100,000 and credits exceeding tax return no estimate.
  • Annual rate-schedule estimates can differ from actual withholding and IRS whole-dollar tax-table results. Joint household net is not an individual spouse payslip.
  • Employer totals include Social Security and Medicare only, excluding federal/state unemployment, employer PFML shares, workers compensation and employer benefits.
  • Massachusetts wages above USD100,000 or a different PFML arrangement are unsupported.
  • California is limited to USD40,000-200,000 and standard SDI; separate returns requiring community-property allocation are unsupported. Annual rate-schedule estimates use FTB October indexed values; final tax-table lookup and additional state reliefs are pending.
  • Washington requires the actual annual L&I employee deduction. WA Cares exemptions and employer-paid employee premiums are unsupported. The Washington income tax enacted for 2028 does not apply to 2026.
  • New York City and Yonkers income taxes are pending, as are New York dependants and New York incomes outside USD32,000-107,650.
  • DC wages below USD75,000 and dependants in DC or South Carolina are pending.
  • Hawaii incomes below the food/excise tax credit limits and Hawaii separate returns are pending.
  • Rhode Island incomes outside USD45,000-261,000 are pending.
  • Pennsylvania two-earner joint returns, Philadelphia and PSD areas with mid-2026 local rate changes are pending. Michigan city income taxes and Michigan wages below USD80,000 are pending.

Official sources

Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.

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