Free · Gross → Net · Employer cost
Payroll
Calculator
See the true cost of an employee — salary, taxes and employer-side payroll — and the take-home pay.
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Your employee
FICA 15.3% split 50/50, single standard deduction ($14,600), 2025 income brackets, state tax as entered.
The numbers
Total employer cost / year
$79,440
≈ +22% over salary
Employee take-home
$46,500
Employee FICA
$4,973
Income + state
$13,500
Gross salary$65,000
Employer FICA$4,973
Benefits$8,000
Take-home / month$3,875
Tip: the true cost of an employee is 15–25% above salary once taxes, benefits and unemployment are included.
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Payroll FAQ
What is the total employer payroll cost?
Beyond gross salary, employers pay FICA (SS 6.2% + Medicare 1.45%), unemployment tax and often benefits. Total cost is typically 8–12% above gross salary.
What is FICA tax?
FICA is 15.3% total — half (7.65%) withheld from the employee and half paid by the employer. This calculator shows both sides.
How is take-home pay calculated?
Gross salary minus federal income tax (by bracket and standard deduction), the employee half of FICA, and state tax if entered.
What payroll taxes do employers pay?
The employer match of FICA (7.65%), plus federal/state unemployment tax (FUTA/SUTA, typically 0.6–6%).
Are benefits part of payroll cost?
Yes — health insurance, retirement match and bonuses add 10–20% on top of salary. Account for them in the true cost.
How accurate is this calculator?
It estimates US federal payroll accurately with 2025 rates. State taxes vary widely — enter your state rate or use 0 for a federal-only estimate.
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