United States salary and payroll guide
Review supported years, regional coverage, and payroll scope for United States before opening the calculator.
Quick read
Latest supported year: 2026
Historic years remain visible when the underlying engine supports them.
51 regional rule sets
Regional rule sets appear where one national assumption is not enough.
Employee-focused payroll model
The calculator is built for salary, deductions, and employer costs rather than full self-employment tax filing.
Currency
USD
The calculator and charts display amounts in the local currency.
Available Years
2024-2026
Supported years are visible before you open the interactive tool.
Subdivisions
51 regional rule sets
Regional models appear where payroll rules differ below the national level.
Privacy Status
Browser-based
Salary inputs stay local while the calculator runs on the client.
- Progressive income tax calculation
- Mandatory social security (pension, health, and similar contributions)
- Employer-side payroll costs and total labor cost
- Value-added tax and consumption analysis
- Tax Freedom Day calculation
- Regional variations (51 supported rule sets)
- Multiple filing statuses
- Self-employment and business income are outside the main scope of this tool
- Detailed local tax credits are not fully modeled
- Wealth, inheritance, and gift taxes are not included
- Complex fringe benefits are not yet covered in detail
How to read the model
How NettoFlow breaks down pay in United States
This page is not just a door into the calculator. It explains which tax and payroll layers matter most in United States and which inputs visibly change the result.
Income tax structure
Tax years, bracket thresholds, and filing logic decide how quickly gross salary turns into taxable income.
Payroll contributions
Pension, health, unemployment, and employer-side payroll costs change both take-home pay and full employment cost.
Local and personal settings
Regions, household status, children, or local surcharges can move the result materially even within the same country.
United States Settings
State
51 regional rule sets. Choose the region where the salary is taxed. Local surtaxes or regional payroll rules can change the result inside the same country.
Filing Status
Filing status. Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
- Single: Unmarried or legally separated ($16,100.00)
- Married Filing Jointly: Married couple filing together ($32,200.00)
- Married Filing Separately: Married couple filing separately ($16,100.00)
- Head of Household: Unmarried with qualifying dependent ($24,150.00)
Private Health Insurance
Replaces statutory health and care insurance
Social Security Contributions
Employee social security contributions with rate limits
- FICA Social Security: Employee 6.2% / Employer 6.2% (Contribution Ceiling (Hoechstbeitragsgrundlage): $184,500.00)
- Medicare: Employee 1.45% / Employer 1.45%
- Additional Medicare (single): $200,000.00
- Additional Medicare (MFJ): $250,000.00
- Additional Medicare (MFS): $125,000.00
- FUTA: Employer 0.6% above $7,000.00
Income Tax
Progressive tax rates based on official tax law
- 12% above $12,400.00 (Single)
- 22% above $50,400.00 (Single)
- 22% above $100,800.00 (Married Filing Jointly)
- Standard deduction (single): $16,100.00
- Standard deduction (MFJ): $32,200.00
- Standard deduction (HOH): $24,150.00
- 0% LTCG (single): $49,450.00
- 15% LTCG (single): $545,500.00
- 20% LTCG (single) above: $545,500.00
Capital Gains
Use this field when you want to estimate salary and investment income in the same scenario. Capital-gains rules are often narrower than salary-tax rules.
- 0% LTCG (MFJ): $98,900.00
- 15% LTCG (MFJ): $613,700.00
- 0% LTCG (HOH): $66,200.00
- 20% LTCG (MFJ) above: $613,700.00
State income tax
Choose the region where the salary is taxed. Local surtaxes or regional payroll rules can change the result inside the same country.
- No broad wage tax states: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming
- Highest effective-rate states: Hawaii 8.8%, Oregon 8.5%, and Maine 6.4%
- State effective rate range: 0% - 8.8%
- California: 9.3%
Calculator glossary
What the inputs mean for United States
These are the main fields you will see when you configure United States. Payroll is not driven by gross salary alone, so the guide explains the extra inputs too.
Gross Salary
Enter the gross pay before taxes and contributions. This is the starting point for net salary, employer cost, and comparison views.
Year
Select the tax year that matches the payslip or scenario you want to model. Thresholds, brackets, and contribution limits can change from year to year.
State
Choose the region where the salary is taxed. Local surtaxes or regional payroll rules can change the result inside the same country.
Filing Status
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
Private Health Insurance
This toggle matters where private cover replaces or complements parts of the public health system.
Health Insurance Premium
Enter the actual premium when the model needs your real insurance cost instead of a standard statutory contribution.
Capital Gains
Use this field when you want to estimate salary and investment income in the same scenario. Capital-gains rules are often narrower than salary-tax rules.
Type
Some countries tax dividends, interest, and realized gains differently. Choose the type that best matches the income you want to model.