Paycheck Calculator: Gross to Net Pay Per Period

How to use the paycheck calculator

1. Enter your gross pay for a single pay period: the amount before any deductions.
2. Select your pay frequency so the paycheck calculator can show annual equivalents.
3. Add pre-tax deductions like 401k contributions or health premiums; these lower taxable income for federal and state tax.
4. Set your tax percentages for federal, state, FICA and any other post-tax deductions.
5. Read the net pay per period and the annual gross and net totals.

How the calculation works

The paycheck calculator starts with your gross pay for one period. Pre-tax deductions are subtracted first to arrive at taxable income for income tax purposes. Federal and state tax percentages are applied to that taxable amount. FICA (Social Security and Medicare) is calculated on the full gross pay. That matches 401k deferrals, which are still subject to FICA, but it slightly overstates FICA if your pre-tax items are health premiums, HSA or FSA amounts taken through an employer cafeteria plan, which are normally exempt from FICA as well. Other deductions, such as Roth 401k contributions, union dues or garnishments, are applied as a percentage of taxable income. The formula is:

taxable = gross - preTax
federalTax = taxable * federalPct / 100
stateTax = taxable * statePct / 100
ficaTax = gross * ficaPct / 100
otherTax = taxable * otherPct / 100
net = gross - preTax - federalTax - stateTax - ficaTax - otherTax

Annual figures multiply the per-period amounts by the number of periods per year: 52 for weekly, 26 for bi-weekly, 24 for semi-monthly, 12 for monthly.

Common pay frequencies and periods per year

The table below shows each frequency, the number of pay periods per year, and the typical use case.

Bi-weekly and semi-monthly are often confused. Bi-weekly means every two weeks (26 periods), while semi-monthly means twice a month (24 periods). Over a year, bi-weekly produces two extra paychecks.

What counts as pre-tax vs post-tax

Pre-tax deductions reduce the wages subject to federal and state income tax. Common examples:

• Traditional 401k / 403b contributions
• Health, dental, vision insurance premiums
• HSA contributions
• FSA contributions (healthcare or dependent care)
• Commuter benefits

Post-tax deductions do not lower taxable income. They come out after taxes are calculated. Examples:

• Roth 401k / Roth IRA contributions
• Union dues
• Wage garnishments
• Life insurance beyond employer-paid coverage
• Charitable donations via payroll

Enter pre-tax amounts in dollars. Enter post-tax items as a percentage in the Other deductions % field, applied to taxable income.

FICA details and the Social Security wage base

FICA consists of two parts: Social Security (6.2%) and Medicare (1.45%), totaling 7.65% for most employees. The Social Security portion only applies up to the annual wage base ($184,500 for 2026, and it rises most years). Above that, only the 1.45% Medicare tax continues. High earners also pay an additional 0.9% Medicare surtax on wages over $200,000 (employers start withholding it above that amount). This paycheck calculator uses a single FICA percentage on the full gross for simplicity. If you earn above the wage base, lower the FICA % field to reflect only the Medicare portion for the excess amount.

Limitations: no tax tables or brackets

This tool applies flat percentages you provide. It does not use IRS tax brackets, standard deductions, exemptions, or phase-outs. Real withholding depends on filing status, allowances, multiple jobs, credits, and supplemental wage rules. For exact withholding, use the IRS Tax Withholding Estimator or your payroll provider's calculator. The result is an estimate, not tax or payroll advice. This paycheck calculator is best for quick estimates, comparing job offers, or understanding how a raise or 401k change affects take-home pay.

For a version that applies the real 2026 federal withholding tables, try the state pages: Texas, Florida, Washington, Pennsylvania and Illinois.

State paycheck calculators

This general tool uses the percentages you type in. For 2026 withholding rules applied automatically, pick a state: Alaska, California, Colorado, Florida, Georgia, Illinois, Indiana, Kentucky, Massachusetts, Michigan, Minnesota, Missouri, Nevada, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, Tennessee, Texas, Utah, Washington. For the yearly federal bill instead of one check, see the federal income tax calculator and the tax refund calculator.

Practical use cases

• Job offer comparison: Enter each offer's gross pay and benefit deductions to see true net difference.
• Raise planning: Model how a higher gross changes net after moving into a higher bracket (adjust federal %).
• 401k impact: Increase pre-tax to see how much take-home pay drops versus tax savings.
• Relocation: Change state tax % to compare net pay in different states.
• Budgeting: Use the annual net figure to build a yearly spending plan.

Method and sources

This page uses the flat percentages you type, so the arithmetic is exact but the tax rates are yours. The Social Security wage base of $184,500 is the 2026 figure announced by the Social Security Administration, and the 22% flat supplemental rate is described in IRS Publication 15. For bracket-based withholding that follows IRS Publication 15-T, use a state page above. Estimate only, not payroll or tax advice.

Worked examples