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Employer Payroll Tax Cost CalculatorFICA, FUTA and SUTA

What does this come to under the current IRS rules?

Employer Social Security, Medicare, FUTA and state unemployment tax for a headcount, with the total burden as a percent of wages.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Total employer payroll taxes
$48,750
Employer share across all employees
Social Security (6.2%, wage base $184,500)
$37,200
Medicare (1.45%)
$8,700
Drawn to one scale
Total employer payroll taxes$48,750
Social Security (6.2%, wage base $184,500)$37,200
Medicare (1.45%)$8,700
FUTA (0.6% of first $7,000)$420
State unemployment$2,430
Cost per employee$4,875
All results
MeasureResult
Total employer payroll taxes$48,750
Social Security (6.2%, wage base $184,500)$37,200
Medicare (1.45%)$8,700
FUTA (0.6% of first $7,000)$420
State unemployment$2,430
Burden as percent of wages8.13%
Cost per employee$4,875
How this was worked out
Work shownrecomputed as you type
Social Security = 6.2% x min(wages, $184,500) x employees
Medicare = 1.45% x wages x employees
FUTA = 0.6% x min(wages, $7,000) x employees
SUTA = state rate x min(wages, state base) x employees

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Social Security = 6.2% x min(wages, $184,500) x employees
  • Medicare = 1.45% x wages x employees
  • FUTA = 0.6% x min(wages, $7,000) x employees
  • SUTA = state rate x min(wages, state base) x employees

How it works

The employer matches the employee's Social Security and Medicare tax. Publication 15 gives 6.2 percent for Social Security on wages up to the annual base, which is $184,500 in 2026, and 1.45 percent for Medicare on all wages. The Additional Medicare Tax is not included here.

FUTA is 6.0 percent of the first $7,000 of wages, but employers who pay state unemployment tax on time get a credit of up to 5.4 percent, leaving 0.6 percent. This tool assumes the full credit. If your state has a FUTA credit reduction, add it separately. State rates and wage bases come from your state notice.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does this include workers' comp or benefits?

No. Only federal and state payroll taxes are included.

What if my wage base is lower than the FUTA wage base?

Enter your state base. FUTA still applies to the first $7,000.

Are all employees at the same wage?

Yes. Run the tool once per pay group and add the totals.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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