Methodology
Every figure on PayClear is computed from published rules. The rules live in versioned data files, one per country and tax year; the calculator applies them step by step, and each line item can show how it was worked out.
Formulas
These pages use rules US-2026, revision 1, last reviewed on November 12, 2026.
- Standard deduction: $16,100 (single), $32,200 (married filing jointly), $24,150 (head of household).
- Federal income tax, Single, on income after the standard deduction (shown as salary): 10% up to $28,500; 12% up to $66,500; 22% up to $121,800; 24% up to $217,875; 32% up to $272,325; 35% up to $656,700; 37% above $656,700.
- Federal income tax, Married filing jointly, on income after the standard deduction (shown as salary): 10% up to $57,000; 12% up to $133,000; 22% up to $243,600; 24% up to $435,750; 32% up to $544,650; 35% up to $800,900; 37% above $800,900.
- Federal income tax, Head of household, on income after the standard deduction (shown as salary): 10% up to $41,850; 12% up to $91,600; 22% up to $129,850; 24% up to $225,900; 32% up to $280,350; 35% up to $664,750; 37% above $664,750.
- FICA: Social Security is 6.2% of wages up to $184,500; Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 (single, head of household) or $250,000 (married filing jointly). FICA applies to wages before 401(k) deferrals.
- Traditional 401(k) deferrals reduce federal taxable income, up to the annual limit of $24,500.
- State income tax is modelled for 26 states: Alaska, Arizona, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, Mississippi, Nevada, New Hampshire, New York, North Carolina, Ohio, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wyoming. These figures are provisional (from the Tax Foundation's 2026 table). For any other state, choose "Other state" in the calculator and enter your own flat rate.
- Married filing jointly treats the household as a single earner for Social Security and Medicare; the wage cap and extra Medicare tax apply per earner in payroll.
Rounding and scope
Each line item is rounded to the nearest cent or penny. Results are annual estimates of tax liability, not payroll deductions, so they can differ from a payslip by small amounts. Pages show the version of the rules they used.
The official sources for these rules are listed on the Sources page. Sources