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Payroll Tax Calculator

Employer and employee payroll tax on a wage, and the full cost of employing somebody.

Your numbers

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Result

Employer payroll cost $6,456
Withheld from the employee $4,590
True cost of the employee $66,456
Burden on top of wages 10.76%
Employee take home before income tax $55,410
Employing somebody at $60,000 actually costs $66,456, because employer payroll taxes add $6,456, a burden of 10.76% on top of the wage.

Not tax advice, and not a filing calculation. This estimates what to set aside using rates you supply. Brackets, thresholds, deductions, credits and state rules change every year and interact with the rest of your return in ways no single calculator models. Confirm anything that affects a payment or a filing with an accountant. State unemployment rates are experience rated, so a business with claims history pays substantially more than the default here. Workers compensation rates vary enormously by trade classification: office work is a fraction of a percent, roofing can exceed 20%. Both wage bases and rates change annually.

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Questions

About this calculator

Why is my employee more expensive than their wage?

Employer-side payroll taxes, unemployment insurance and workers compensation all sit on top. For most trades the burden is 10% to 20% before benefits, and considerably more with them.

Why do unemployment taxes stop partway through the year?

Because they apply only up to a wage base, which is low. Most of the annual unemployment cost for a full-time employee is paid in the first few months.

Why does workers compensation vary so much?

It is rated on the risk of the work. A clerical classification is a fraction of a percent of payroll; roofing and tree work are among the highest rates there are.

The formula

employer cost = FICA match + federal and state unemployment on their wage bases + workers compensation

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Estimating is the easy part

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