Payroll Calculator

Running a small business and looking to hire? Use our free payroll calculator to discover the true cost of an employee. An employee's hourly wage is not the only thing you pay. As a business owner, you are legally required to pay matching federal payroll taxes out of your own pocket. This tool instantly calculates your employer FICA burden so you don't destroy your profit margins.

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How to Use This Small Business Payroll Calculator

Using our payroll tax calculator is a must for any entrepreneur. First, input the gross wage you plan to pay your employee for a single pay cycle. For example, if you pay them $1,000 every week, enter $1,000.

Next, select how often you run payroll from the dropdown menu. Bi-weekly is the most common schedule in the United States. Hit calculate, and the tool will instantly reveal the hidden employer taxes you are legally obligated to pay on top of their gross wage.

The Payroll Tax Formula Explained

When you cut a check for an employee, the IRS demands a cut. This is known as the Federal Insurance Contributions Act (FICA). FICA is composed of two parts: Social Security and Medicare. The employee pays 7.65% out of their check, but as the employer, you must match it.

This means your business must pay an additional 6.2% for Social Security and 1.45% for Medicare out of its own profit margins. Therefore, an employee's "true cost" to the business is always their gross wage multiplied by 1.0765. Our payroll tax calculator instantly does this math to prevent you from underbidding your services.

Payroll Calculator Example

Let's pretend you own a small landscaping company and hire a manager for a flat salary of $52,000 a year, paid bi-weekly. Their gross pay every two weeks is exactly $2,000. Many new business owners assume their cost is just $2,000.

Using our online payroll calculator reveals the truth. On top of that $2,000, your business owes the IRS exactly $153 in employer FICA matching every single paycheck. Your true cost per pay period is actually $2,153. Over the course of the year, that manager will cost your business $55,978, not $52,000.

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Tips for Managing Payroll in 2026

  • Automate everything: Never do payroll by hand. Use modern software like Gusto or QuickBooks to automatically calculate, withhold, and file your quarterly 941 tax forms with the IRS.
  • Factor in Workers' Comp: FICA is not your only burden. Depending on your state and industry, you must also pay for Workers' Compensation insurance and unemployment taxes (FUTA/SUTA).
  • 1099 vs W-2: If you hire an independent contractor (1099), you do not pay employer FICA taxes. They pay it themselves via the "self-employment tax." However, do not illegally misclassify employees to save money—the IRS penalties are severe.
  • Keep a tax buffer: Never spend your payroll tax withholdings. Put them in a separate bank account immediately so you aren't caught empty-handed when the IRS quarterly bill arrives.

Frequently Asked Questions

How does a small business payroll calculator work?

It calculates the total cost of an employee by taking their gross wages and adding the employer's mandatory portion of FICA taxes, giving you the true cost of hiring.

What is the employer portion of FICA?

By law, employers must match the employee's FICA taxes. This means the business must pay an additional 6.2% for Social Security and 1.45% for Medicare out of pocket.

Can I use this as a payroll tax calculator?

Yes, this tool specifically isolates the federal payroll taxes (Social Security and Medicare) so business owners know exactly what they owe the IRS every quarter.

Does this tool calculate unemployment taxes?

This base calculator focuses on FICA taxes. Federal (FUTA) and State (SUTA) unemployment taxes vary wildly by state and industry, so they must be calculated separately.

Don't destroy your profit margins. Scroll back up and calculate your true employer tax burden with our free payroll calculator.