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Payroll Tax Calculator for Small Business

Hiring employees? This calculator shows the true cost of payroll — employee take-home, employer payroll taxes, FUTA, SUTA, and the total employer cost per employee.

Payroll Tax Calculator

Calculate employee take home pay and total employer costs for small business payroll

💵Net Pay (Per Period)
$1,761.92
biweekly
🏢Total Employer Cost
$2,493.12
Per paycheck
🧾Employee Taxes
$545.77
Per period
📋Employer Taxes
$185.42
Per period
📊Annual Net Pay
$45,810.00
💰Annual Employer Cost
$64,821.00
Per Paycheck Breakdown
Gross Pay$2,307.69
401(k) Deduction-$0.00
Social Security (6.2%)-$143.08
Medicare (1.45%)-$33.46
Federal Income Tax (12% flat est.)-$253.85
State Tax (5.0%)-$115.38
Net Pay$1,761.92
Employer SS Match (6.2%)$143.08
Employer Medicare Match (1.45%)$33.46
FUTA (0.6% net of SUTA credit)$1.62
SUTA (2.7%)$7.27
Total Employer Cost$2,493.12

Disclaimer: Federal withholding uses simplified flat 12% estimate. Actual withholding depends on W-4 elections and IRS tables. State tax rate is user-entered. SUTA rate estimated at 2.7% (varies by state and employer experience rating, wages capped at $7,000). FUTA here uses the effective 0.6% rate after the 5.4% state unemployment credit on the first $7,000 of wages ($42 max/year); the statutory pre-credit rate is 6.0%. 401(k) deductions are pre-tax for income tax but remain subject to Social Security and Medicare. Consult your payroll provider for exact calculations.

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Payroll tax calculator for small business showing employer costs per employee

Frequently Asked Questions

How much does an employee really cost beyond their salary?+

Add 25-40% on top of gross salary for: employer FICA (7.65%), FUTA (0.6% on first $7,000), SUTA (varies by state, 1-5%), health insurance ($6,000-18,000/year), 401k match (3-6%), and workers comp. A $60k employee costs $75,000-$85,000 total.

What payroll taxes does a small business pay?+

Employer payroll taxes: (1) Employer FICA: 7.65% of wages (6.2% Social Security + 1.45% Medicare). (2) FUTA: 0.6% on first $7,000. (3) SUTA: varies by state (1-5%). (4) State payroll taxes in some states (CA, NJ, PA, etc.). Total employer payroll taxes: ~8-10% of wages.

Should I use a payroll service or do it myself?+

Use a payroll service ($40-150/month) unless you have very simple payroll (1-2 employees, same hours). Services handle tax deposits, filings, W-2s, and compliance. Mistakes in payroll tax filing result in penalties. Popular options: Gusto, ADP Run, Paychex.

How much does an employee really cost beyond their salary?

Add 25-40% on top of gross salary for: employer FICA (7.65%), FUTA (0.6% on first $7,000), SUTA (varies by state, 1-5%), health insurance ($6,000-18,000/year), 401k match (3-6%), and workers comp. A $60k employee costs $75,000-$85,000 total.