Federal income tax
The federal government taxes income in layers called brackets. Moving into a higher bracket only applies that rate to the income in that layer; it does not raise the rate on all your pay.
Wageglass estimates annual federal income tax using 2026 brackets, your filing status, and the standard deduction. It subtracts the traditional 401(k) percentage and health premium you enter before applying the standard deduction.
Social Security and Medicare
These payroll taxes are often grouped as FICA. For 2026, the employee Social Security rate is 6.2% on wages up to $184,500. Medicare is 1.45% with no wage cap. An additional 0.9% Medicare tax can apply above a filing-status threshold.
Traditional 401(k) contributions generally remain subject to Social Security and Medicare tax. The calculator assumes your entered health premium is taken pre-tax through an eligible employer plan.
State taxes
State income tax rules range from no broad wage income tax to progressive brackets, deductions, credits, and local taxes. For a fast comparison, Wageglass uses a blended state-rate estimate. It is a rough estimate, not a state withholding calculation.
City and local income taxes, state-specific deductions, credits, disability insurance, and other payroll items are not included. This matters in places such as New York City, Philadelphia, Ohio municipalities, and some Michigan cities.
Pay frequency and pre-tax deductions
Annual salary is divided across 52 weekly, 26 biweekly, 24 semimonthly, or 12 monthly pay periods. Hourly pay is annualized using your hours per week multiplied by 52 weeks.
Traditional 401(k) contributions reduce the modeled federal and state income-tax wage base, but not the Social Security or Medicare wage base. Entered health premiums reduce all modeled wage bases. Actual payroll treatment depends on the plan and your employer.
Why your real paycheck may differ
This estimate assumes W-2 wages for the full year and applies annual tax rules, then divides the result by pay periods. Employers calculate withholding from your Form W-4 and each pay period, so actual checks can vary. Bonuses, multiple jobs, dependents, credits, overtime and tip deductions, benefits, midyear job changes, local taxes, and special state rules can also change the result.
Use this page to compare an offer, then check your employer’s payroll details or a qualified tax professional for personal guidance. This calculator is an estimate, not tax advice.
Tax references: IRS Publication 505 for 2026, IRS Publication 15, and the Social Security contribution and benefit base.
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