Last reviewed: October 20, 2026

Employer payroll cost calculator

Enter one employee’s annual gross pay. Social Security and Medicare use the 2026 employer rates from IRS Publication 15. You type the state unemployment rate. This page does not know it.

Publication 15 (2026) sets employer Social Security at 6.2% up to $184,500 and employer Medicare at 1.45% with no wage base. There is no employer share of Additional Medicare Tax. FUTA is 6.0% of the first $7,000, and the 0.6% figure applies only when you are entitled to the full 5.4% state credit. Source: IRS Publication 15 (2026).

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.