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How Your Take-Home Pay Is Calculated

A transparent breakdown of every step EstimatedPay uses to turn your gross income into an estimated net paycheck.

1. Start with gross income

Gross income is everything you earn before any taxes or deductions are taken out. For a salaried worker this is your annual salary; for an hourly worker it is your hourly rate multiplied by hours per week and weeks per year. Contract workers use the contract rate, scheduled hours, and the paid weeks remaining after unpaid time off. If you work overtime, those extra hours are added at the multiplier you select (typically 1.5× under federal law, though some roles use 2× or a custom rate).

2. Subtract pre-tax deductions

Pre-tax deductions (such as traditional 401(k) contributions, health insurance premiums, and flexible spending accounts) are removed from your gross pay before income tax is calculated. This lowers your taxable income, which is why a 5% 401(k) contribution does not reduce your take-home by the full 5%. Post-tax deductions, like Roth contributions or wage garnishments, are instead subtracted after taxes and only reduce your final net pay.

3. Apply federal income tax brackets

The United States uses a progressive tax system, meaning different portions of your taxable income are taxed at different rates. EstimatedPay walks your income through the current federal brackets for your filing status (single, married filing jointly, or head of household) and applies the standard deduction. Taxpayers who are 65 or older or legally blind receive an additional standard deduction, which we include when those options are toggled on. Dependent children are accounted for through an approximate child tax credit.

4. Add FICA taxes

FICA is the payroll tax that funds Social Security and Medicare. Social Security is 6.2% of your wages up to an annual wage cap, while Medicare is 1.45% on all earned income with no cap. High earners also pay an Additional Medicare surtax of 0.9% on wages above a threshold that depends on filing status. Your employer withholds these amounts from each paycheck, and EstimatedPay mirrors that withholding in its estimates.

5. Apply state income tax

Most states levy their own income tax, and EstimatedPay applies the progressive state brackets for the state you select. Several states (such as Texas, Florida, and Washington) have no state income tax, which is flagged automatically when you choose them. Because state rules vary widely, including credits, surtaxes, and local additions, the state portion of your estimate is best treated as a close approximation rather than an exact figure.

6. Convert to a per-paycheck amount

Finally, your annual net pay is divided across your pay frequency (weekly, biweekly, semimonthly, or monthly) to show the estimated take-home on each paycheck. Changing your pay frequency does not change your annual take-home; it only changes how that total is sliced into individual checks. The result is a clear picture of what lands in your bank account, before irregular items like bonuses or one-time reimbursements.

Glossary of key terms

Pre-Tax DeductionDeduction
An amount subtracted from your pay before income tax is calculated, such as a traditional 401(k) contribution or health insurance premium. It lowers taxable income.
FICAPayroll
The federal payroll tax that funds Social Security and Medicare. It is withheld from every paycheck and matched by your employer.
Gross IncomeIncome
The total amount you earn before any taxes or deductions are withheld. For hourly workers it is rate × hours × weeks; for salaried workers it is the annual salary.
Standard DeductionDeduction
A fixed dollar amount that reduces your taxable income, based on your filing status. Taxpayers who are 65 or older or blind receive an additional amount.
Overtime MultiplierIncome
The rate applied to hours worked beyond the standard workweek. Federal law sets a minimum of 1.5×, though some roles use 2× or a custom rate.
Take-Home PayIncome
The net amount you receive after federal tax, state tax, FICA, and deductions are subtracted from gross income. It is what lands in your bank account.

EstimatedPay provides estimates for informational purposes only. Results should not be considered tax, payroll, accounting, financial, or legal advice. Actual earnings and paycheck amounts may vary based on your employer, tax elections, benefits, deductions, local regulations, and current federal and state laws.