Data sources

• 2026 FederalReviewed · Rules reviewed 2026-09-07
• Social Security & Medicare (2026)Reviewed · Rules reviewed 2026-10-12
• 2026 New York StateReviewed · Rules reviewed 2026-10-12
• 2026 New York CityReviewed · Rules reviewed 2026-10-13
• NY Paid Family Leave (employee)Reviewed · Rules reviewed 2026-10-12
• NY disability benefits (employee)Reviewed · Rules reviewed 2026-10-12

IRS Revenue Procedure 2025-32 (IR-2025-103, 9 October 2025)

• —2026 rate schedules for all four filing statuses
• —2026 standard deduction: $16,100 single and married filing separately, $32,200 married filing jointly, $24,150 head of household

IRS Publication 15-T (2026), Federal Income Tax Withholding Methods

• —Worksheet 1A, Percentage Method for Automated Payroll Systems, implemented line by line
• —2026 STANDARD Withholding Rate Schedules and Form W-4, Step 2, Checkbox, Withholding Rate Schedules
• —Worksheet 1A line 1g amounts: $12,900 married filing jointly, $8,600 all other statuses
• —Forms W-4 from 2019 or earlier: $4,300 per withholding allowance (lines 1j-1l)
• —Supplemental wages: 22% optional flat rate, 37% mandatory above $1,000,000 for the year

SSA Contribution and Benefit Base; IRS Publication 926 (2026)

• —2026 Social Security wage base $184,500, employee rate 6.2%
• —Medicare 1.45% with no wage base
• —Paycheck withholding: Additional Medicare 0.9% above $200,000 annual Medicare wages from one employer, regardless of filing status (IRS Topic 751)
• —Final-return liability thresholds $200,000 / $250,000 / $125,000 remain separate for annual tax-comparison tools; the paycheck estimate does not reconcile the tax return

NYS-50-T-NYS (1/26), annual Methods II/III and supplemental methods; Form IT-2104 (2026)

• —Published annual withholding bands and Method III whole-net-wage top-income rates; separate Single/Married NY certificate status
• —Annual withholding deduction $7,400 Single or $7,950 Married, plus $1,000 per NY allowance; extra withholding entered separately
• —Conditional 11.70% separately identified bonus option, or aggregate alternative; displayed annualized estimates may differ from printed per-payroll tables

NYS-50-T-NYC (1/26), pages 24–26 annual withholding schedule and page 3 supplemental methods

• —Payroll deduction $5,000 Single or $5,500 Married, plus $1,000 per IT-2104 line 2 allowance; line 4 extra withholding separate
• —Identified bonus 4.25% option requires regular NYC withholding independently of the NY State prerequisite; aggregate alternative otherwise
• —Annualized payroll withholding is distinct from IT-201/IT-2105 final-return rate schedules; printed per-payroll rounding can differ

https://paidfamilyleave.ny.gov/2026; NY Workers’ Compensation Board disability benefits employer guidance

• —Optional employee-paid PFL estimate: 0.432% of gross wages, up to $411.91 annually per covered employer
• —Optional standard disability estimate: 0.5% of wages, up to $0.60 weekly; employer-funded and enhanced plans are not inferred
• —Annualized averages only: actual deductions depend on coverage, prior premiums, time worked and employer funding

NYS Form IT-2105-I (2026), city resident tax rate schedules

• —Resident rates 3.078% to 3.876% with thresholds by filing status
• —Annual-return bracket data is retained for tax-comparison tools; the paycheck calculator instead uses the NYS-50-T-NYC payroll methods listed above. Neither calculation reconciles final NYC credits

California EDD, California Withholding Schedules for 2026, Method B exact calculation (26methb.pdf); Form DE 4

• —Table 1 low income exemption: $18,896, or $37,791 for married employees claiming two or more allowances and heads of household
• —Table 2 estimated deduction: $1,000 a year per additional allowance
• —Table 3 standard deduction: $5,706 and $11,412
• —Table 4 exemption allowance credit: $168.30 per regular allowance annually
• —Tables 5, 6 and 7 annual rate schedules, 1.1% to 14.63%
• —DE 4 marital status and both allowance counts entered by the user

California EDD, 2026 California Payroll Taxes (DE 201 Rev. 12 (1-26))

• —Employee SDI rate 1.3% of wages
• —No taxable wage ceiling, per SB 951 effective 1 January 2024
• —Employer-paid UI (3.4% on the first $7,000) and ETT (0.1%) deliberately excluded from take-home

Office of the Governor of Texas, Texas Economic Development — Business Climate

• —No individual state income tax; state income tax line is always $0
• —Employer-paid unemployment tax and franchise tax excluded from employee withholding

Florida Department of Revenue, FAQ 1466

• —No personal state income tax; state income tax line is always $0
• —Employer-paid reemployment tax excluded from employee withholding

NJ Division of Taxation, Tables for Percentage Method of Withholding; NJ-WT; Form NJ-W4

• —Rate Tables A, B, C, D and E, annual payroll period, 1.5% to 11.8%
• —Form NJ-W4 Instruction A Wage Chart, transcribed in full, to select Tables C, D and E
• —Withholding allowance value $1,000 per year per exemption, subtracted from wages before the rate table
• —NJ-W4 rate table and exemption count entered by the user

NJ Department of Labor & Workforce Development, Division of Employer Accounts, 2026 worker rates and taxable wage bases

• —Unemployment insurance 0.3825% and workforce development 0.0425% on the first $44,800
• —Temporary disability insurance 0.19% and family leave insurance 0.23% on the first $171,100
• —Employer experience-rated UI, employer disability and municipal employer payroll taxes excluded from take-home

Refinements that would move this from estimate to payroll-exact

• —Exact printed per-payroll NY / NYC table rounding; annual schedules and conditional supplemental options are available
• —Final-return New York benefit recapture, credits and multiple-job reconciliation; published annual withholding Methods II/III are used for pay estimates
• —Exact paycheck/YTD stopping of New York PFL premiums and irregular-employment disability caps; optional annualized estimates are available
• —Yonkers resident surcharge and non-resident earnings tax