2026 payroll tax rates
| Tax | Employee rate | Employer rate | Wage limit (2026) |
|---|---|---|---|
| Social Security (OASDI) | 6.2% | 6.2% | $184,500 (max $11,439 each) |
| Medicare (HI) | 1.45% | 1.45% | No limit |
| Additional Medicare Tax | 0.9% | None | Withheld on wages over $200,000 |
| Self-employment tax | 15.3% of 92.35% of net earnings | n/a | Social Security part up to $184,500 |
| FUTA (federal unemployment) | None | 6.0% (0.6% net with full state credit) | First $7,000 per employee |
| Federal supplemental wages (flat) | 22% | n/a | 37% on supplemental wages above $1 million |
2026 federal withholding tables (percentage method)
These are the annual percentage method tables from IRS Publication 15-T (2026), Worksheet 1A, for automated payroll systems and 2020-or-later Forms W-4. Pick a pay period to divide every dollar amount for a single paycheck. Use the standard table if the employee did not check the box in W-4 Step 2. Use the Step 2 checkbox table if they did.
Amounts shown per year (annual, as published). Before using the table, subtract $12,900 (married filing jointly) or $8,600 (other statuses) from annual wages when the Step 2 box is not checked, as Worksheet 1A line 1g requires.
Single or Married filing separately
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $7,500.00 | $0.00 | 0% | $0.00 |
| $7,500.00 | $19,900.00 | $0.00 | 10% | $7,500.00 |
| $19,900.00 | $57,900.00 | $1,240.00 | 12% | $19,900.00 |
| $57,900.00 | $113,200.00 | $5,800.00 | 22% | $57,900.00 |
| $113,200.00 | $209,275.00 | $17,966.00 | 24% | $113,200.00 |
| $209,275.00 | $263,725.00 | $41,024.00 | 32% | $209,275.00 |
| $263,725.00 | $648,100.00 | $58,448.00 | 35% | $263,725.00 |
| $648,100.00 | and over | $192,979.25 | 37% | $648,100.00 |
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $8,050.00 | $0.00 | 0% | $0.00 |
| $8,050.00 | $14,250.00 | $0.00 | 10% | $8,050.00 |
| $14,250.00 | $33,250.00 | $620.00 | 12% | $14,250.00 |
| $33,250.00 | $60,900.00 | $2,900.00 | 22% | $33,250.00 |
| $60,900.00 | $108,938.00 | $8,983.00 | 24% | $60,900.00 |
| $108,938.00 | $136,163.00 | $20,512.00 | 32% | $108,938.00 |
| $136,163.00 | $328,350.00 | $29,224.00 | 35% | $136,163.00 |
| $328,350.00 | and over | $96,489.63 | 37% | $328,350.00 |
Married filing jointly
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $19,300.00 | $0.00 | 0% | $0.00 |
| $19,300.00 | $44,100.00 | $0.00 | 10% | $19,300.00 |
| $44,100.00 | $120,100.00 | $2,480.00 | 12% | $44,100.00 |
| $120,100.00 | $230,700.00 | $11,600.00 | 22% | $120,100.00 |
| $230,700.00 | $422,850.00 | $35,932.00 | 24% | $230,700.00 |
| $422,850.00 | $531,750.00 | $82,048.00 | 32% | $422,850.00 |
| $531,750.00 | $788,000.00 | $116,896.00 | 35% | $531,750.00 |
| $788,000.00 | and over | $206,583.50 | 37% | $788,000.00 |
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $16,100.00 | $0.00 | 0% | $0.00 |
| $16,100.00 | $28,500.00 | $0.00 | 10% | $16,100.00 |
| $28,500.00 | $66,500.00 | $1,240.00 | 12% | $28,500.00 |
| $66,500.00 | $121,800.00 | $5,800.00 | 22% | $66,500.00 |
| $121,800.00 | $217,875.00 | $17,966.00 | 24% | $121,800.00 |
| $217,875.00 | $272,325.00 | $41,024.00 | 32% | $217,875.00 |
| $272,325.00 | $400,450.00 | $58,448.00 | 35% | $272,325.00 |
| $400,450.00 | and over | $103,291.75 | 37% | $400,450.00 |
Head of household
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $15,550.00 | $0.00 | 0% | $0.00 |
| $15,550.00 | $33,250.00 | $0.00 | 10% | $15,550.00 |
| $33,250.00 | $83,000.00 | $1,770.00 | 12% | $33,250.00 |
| $83,000.00 | $121,250.00 | $7,740.00 | 22% | $83,000.00 |
| $121,250.00 | $217,300.00 | $16,155.00 | 24% | $121,250.00 |
| $217,300.00 | $271,750.00 | $39,207.00 | 32% | $217,300.00 |
| $271,750.00 | $656,150.00 | $56,631.00 | 35% | $271,750.00 |
| $656,150.00 | and over | $191,171.00 | 37% | $656,150.00 |
| If wages (line 2a) are at least | But less than | Tentative withholding is | Plus this % | Of the amount over |
|---|---|---|---|---|
| $0.00 | $12,075.00 | $0.00 | 0% | $0.00 |
| $12,075.00 | $20,925.00 | $0.00 | 10% | $12,075.00 |
| $20,925.00 | $45,800.00 | $885.00 | 12% | $20,925.00 |
| $45,800.00 | $64,925.00 | $3,870.00 | 22% | $45,800.00 |
| $64,925.00 | $112,950.00 | $8,077.50 | 24% | $64,925.00 |
| $112,950.00 | $140,175.00 | $19,603.50 | 32% | $112,950.00 |
| $140,175.00 | $332,375.00 | $28,315.50 | 35% | $140,175.00 |
| $332,375.00 | and over | $95,585.50 | 37% | $332,375.00 |
Want the per-paycheck result without the arithmetic? Use the W-4 calculator or the federal withholding calculator.
2026 federal income tax brackets
These brackets apply to taxable income on 2026 returns filed in 2027. The withholding tables above are built from them.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
2026 standard deduction and W-4 amounts
| Item | 2026 amount |
|---|---|
| Standard deduction: single or married filing separately | $16,100 |
| Standard deduction: married filing jointly | $32,200 |
| Standard deduction: head of household | $24,150 |
| W-4 Step 3: each qualifying child under 17 | $2,200 |
| W-4 Step 3: each other dependent | $500 |
| Worksheet 1A adjustment when Step 2 not checked | $12,900 married filing jointly / $8,600 others |
2026 retirement and benefit limits
| Plan | 2026 limit |
|---|---|
| 401(k), 403(b), most 457 plans: employee deferral | $24,500 |
| Catch-up contribution, age 50+ | $8,000 |
| Catch-up contribution, ages 60–63 | $11,250 |
| Total defined-contribution limit (employee + employer) | $72,000 |
| HSA: self-only / family coverage | $4,400 / $8,750 |
| Health FSA salary reduction | $3,400 |
| Compensation limit for plan contributions | $360,000 |
2026 payroll tax questions
What is the Social Security wage base for 2026?
$184,500. Employees and employers each pay 6.2% Social Security tax on wages up to that amount, a maximum of $11,439 each.
What is the 2026 Medicare tax rate?
1.45% each for the employee and the employer on all wages, with no wage limit. Employers must also withhold an extra 0.9% Additional Medicare Tax on wages paid to an employee above $200,000 in the year. There is no employer match for the additional 0.9%.
What is the federal supplemental withholding rate for 2026?
22% for supplemental wages such as bonuses and commissions paid separately, when the employer uses the optional flat-rate method. Supplemental wages above $1 million in the year must be withheld at 37%.
Where is the 2026 federal withholding table PDF?
The official tables are in IRS Publication 15-T (2026), available as a PDF on IRS.gov. This page reproduces the annual percentage method tables from Worksheet 1A. Use the Print / Save as PDF button to keep a copy.
What is the FUTA rate for 2026?
FUTA is 6.0% on the first $7,000 of each employee's wages. Most employers receive a 5.4% credit for state unemployment tax paid on time, for a net rate of 0.6%, or $42 per employee. Credit reduction states pay more.
Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- IRS: Tax inflation adjustments for tax year 2026
- Social Security Administration: Contribution and benefit base
- IRS Topic 751: Social Security and Medicare withholding rates
Tax year 2026. Figures reviewed November 9, 2026.