Gross to Net Pay Calculator
Calculate your take-home pay from gross salary. See federal tax, state tax, FICA deductions, and net pay per pay period. Free paycheck calculator.
Gross to Net Pay Calculator
Calculator
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Formula: Net Pay = Gross Pay - Federal Tax - State Tax - FICA - Pre-Tax Deductions
Worked example — Net Pay: ~$1,947 per pay period | Effective Rate: ~21.6%
Formula
Net Pay = Gross Pay - Federal Tax - State Tax - FICA - Pre-Tax Deductions
Start with your gross pay per period, then subtract federal income tax (based on filing status and tax brackets), state income tax, FICA taxes (Social Security 6.2% + Medicare 1.45%), and any pre-tax deductions like 401(k) contributions.
Worked Examples
Example 1: Single Filer, Bi-Weekly Pay
Problem:A single filer in California earns $3,000 bi-weekly with $200 in pre-tax 401(k) contributions.
Solution:Annual Gross = $3,000 × 26 = $78,000 Federal Tax: ~$413/period State Tax (CA ~7%): ~$210/period FICA: ~$230/period Net Pay = $3,000 - $413 - $210 - $230 - $200 = ~$1,947
Result:Net Pay: ~$1,947 per pay period | Effective Rate: ~21.6%
Example 2: Married Filing Jointly in Texas
Problem:A married filer in Texas (no state tax) earns $5,000 bi-weekly with $400 in pre-tax deductions.
Solution:Annual Gross = $5,000 × 26 = $130,000 Federal Tax: ~$565/period State Tax: $0 (Texas) FICA: ~$383/period Net Pay = $5,000 - $565 - $0 - $383 - $400 = ~$3,652
Result:Net Pay: ~$3,652 per pay period | Effective Rate: ~14.5%
Frequently Asked Questions
What is the difference between gross pay and net pay?
Gross pay is your total earnings before any deductions. Net pay (or take-home pay) is what you actually receive after federal income tax, state income tax, FICA taxes (Social Security and Medicare), and any pre-tax deductions (401k, health insurance, HSA) are subtracted. Your net pay is typically 60-75% of your gross pay, depending on your tax bracket, state, and deductions.
What are FICA taxes?
FICA stands for Federal Insurance Contributions Act and includes Social Security tax (6.2% on income up to $168,600 in 2024) and Medicare tax (1.45% on all income, plus an additional 0.9% on income over $200,000). Your employer matches the base FICA amount. Combined, the employee FICA rate is 7.65% for most workers. These taxes fund Social Security retirement benefits and Medicare health coverage.
What are pre-tax deductions?
Pre-tax deductions are amounts subtracted from your gross pay before taxes are calculated, reducing your taxable income. Common pre-tax deductions include: 401(k) or 403(b) retirement contributions, health insurance premiums, Health Savings Account (HSA) contributions, Flexible Spending Account (FSA) contributions, and commuter benefits. Pre-tax deductions lower your tax bill but also reduce your Social Security wage base.
Which states have no income tax?
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (dividends and interest only), South Dakota, Tennessee, Texas, Washington, and Wyoming. Living in a no-income-tax state increases your take-home pay, but these states may have higher sales taxes, property taxes, or other fees to compensate for the lost revenue.
What is the effective tax rate vs. marginal tax rate?
Your marginal tax rate is the rate applied to your last dollar of income — the highest bracket your income falls into. Your effective tax rate is the average rate you actually pay across all brackets, calculated as total tax paid divided by total income. For example, a single filer earning $80,000 has a marginal rate of 22% but an effective federal rate of approximately 14%. The effective rate is always lower than the marginal rate due to the graduated bracket system.
Why do some pre-tax deductions escape FICA while others do not?
It depends on the section of the code the benefit sits under. Contributions to a traditional 401(k) or 403(b) are excluded from federal and usually state income tax withholding, but Social Security and Medicare are still assessed on them, so your Social Security earnings record is unaffected. Premiums and contributions run through a Section 125 cafeteria plan, such as medical, dental, vision, health FSA and dependent care, are exempt from income tax and FICA. That is why two identical pre-tax amounts can produce different net pay.
How does my Form W-4 change withholding compared with this estimate?
The redesigned W-4 no longer uses allowances. It asks about multiple jobs or a working spouse in Step 2, dependent credits in Step 3, and other income, itemised deductions or an extra flat amount per paycheck in Step 4. Employers feed those entries into the IRS percentage method tables. Gross to Net Pay Calculator assumes a single job taxed at the standard deduction with no credits, so anyone claiming dependents will see less withheld in reality, while a two-earner household that skipped Step 2 usually sees more owed at filing.
Why doesn't the state tax line match my actual pay stub?
The state figure here is a flat tier estimate, not a bracket calculation, and it ignores each state's own standard deduction, exemptions and graduated rates. Real stubs also carry items this model omits: state disability or paid family leave contributions in several states, local city or county income taxes in places such as New York City and much of Ohio and Pennsylvania, and school district levies. Use the result for budgeting the order of magnitude, then reconcile against a stub or your state revenue department's withholding tables.
What is the difference between pre-tax and post-tax deductions on a pay stub?
Pre-tax deductions come out before withholding is computed, so they shrink taxable wages and cut your tax bill at your marginal rate. Post-tax deductions come out of pay that has already been taxed and reduce net pay dollar for dollar with no tax benefit. Roth 401(k) contributions, most disability premiums paid to keep future benefits tax-free, union dues, charitable payroll giving and wage garnishments are post-tax. Entering a Roth contribution in the pre-tax field of Gross to Net Pay Calculator would therefore overstate your take-home pay.
Why is withholding on a bonus so much higher than on my regular paycheck?
Bonuses, commissions and severance are supplemental wages. Employers may either aggregate them with the regular paycheck and withhold as if that combined amount were your normal earnings, which pushes the whole check into higher bracket territory, or apply the optional flat supplemental withholding rate. Both are withholding conventions, not a separate tax on bonuses: the amount is reconciled on your return and any excess comes back as a refund. The per-period model here assumes level pay, so a bonus period will not match it.
References
Reviewed for accuracy by Raz Mohammad, Tax & Salary Specialist · Editorial policy
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