Payroll Calculator

Calculate net pay and the true cost of payroll. This free payroll calculator shows an employee’s take-home pay, taxes withheld and the total cost to the employer per pay period.

Per pay period
$
%
%
$
Employee net pay
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Enter gross pay and tax rates
Employee taxes
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Employer tax cost
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Total cost to employer
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Annual gross
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Estimate only. You enter the tax rates, since payroll taxes vary by country, state and filing status.

How the Payroll Calculator Works

Every pay period involves two numbers: what the employee actually takes home, and what it really costs the employer once payroll taxes are added. The payroll calculator works out both from a gross pay figure and your own tax rates.

Formula: Net Pay = Gross Pay − Pre-Tax Deductions − (Employee Tax Rate × (Gross Pay − Pre-Tax Deductions)). Total Cost to Employer = Gross Pay + (Employer Payroll Tax Rate × Gross Pay). Annual Gross = Gross Pay × Pay Periods per Year, based on the pay frequency selected.

  • Gross pay (per period) — the employee's pay before any taxes or deductions for one pay period
  • Pay frequency — how often pay is issued: weekly (52/yr), bi-weekly (26/yr), semi-monthly (24/yr) or monthly (12/yr)
  • Employee tax and withholding — the combined tax rate withheld from the employee's taxable pay
  • Employer payroll tax — the tax rate the employer pays on top of gross pay, such as employer-side payroll contributions
  • Pre-tax deductions (optional) — amounts like retirement contributions or pre-tax benefits subtracted before employee tax is calculated

Example Scenarios

Gross PayPre-Tax DeductionsEmployee Tax RatePay FrequencyNet Pay
$2,500$022%Bi-weekly$1,950
$1,000$10015%Weekly$765
$4,000$20024%Semi-monthly$2,888
$6,000$020%Monthly$4,800
$1,500$5018%Bi-weekly$1,189

Payroll Calculator FAQ

What's the difference between employee tax rate and employer payroll tax rate?Employee tax rate is withheld from the employee's pay and reduces their net pay. Employer payroll tax is an additional cost the employer pays on top of gross pay and never comes out of the employee's paycheck, which is why it only affects total cost to employer.
What counts as a pre-tax deduction?Pre-tax deductions are amounts subtracted from gross pay before the employee tax rate is applied, such as retirement plan contributions or certain insurance premiums. They lower taxable pay, which is why they reduce the tax calculated on that period's paycheck.
Does changing pay frequency change the net pay per period?Not directly — net pay per period is based on the gross pay you enter for that period. Pay frequency changes how many periods there are per year, which is used to calculate the annual gross figure, not the per-period math itself.
Why is "total cost to employer" higher than gross pay?Total cost to employer adds the employer's payroll tax on top of gross pay, since that's a real cost the employer bears in addition to what the employee is paid. It doesn't include other employer costs like benefits, which aren't part of this calculation.
Can I use this for contractors as well as employees?This calculator is built around employer-employee payroll, with separate employee and employer tax rates. Contractors are typically responsible for their own taxes, so the freelance tax calculator is a better fit for that situation.
Does this calculator withhold federal, state, and local taxes separately?No, it uses a single combined employee tax rate that you enter, since actual withholding varies by jurisdiction, filing status and other factors. Combine your expected federal, state and local rates into one figure before entering it.

Related Calculators

To check an individual employee's own paycheck outside of a payroll run, try the paycheck calculator or the take-home pay calculator. If you need to compare an annual salary against these per-period figures, the salary calculator can help translate between the two.

Use this free payroll calculator to work out an employee’s net pay and the full cost to the employer. Enter the gross pay, pay frequency and tax rates to see take-home pay, taxes withheld and total payroll cost.

What this payroll calculator shows you

A payroll calculator turns an employee’s gross pay into net pay and shows the employer’s side too. Enter gross pay per period, the pay frequency and your tax rates, and it returns employee net pay, employee taxes, employer payroll tax and the total cost to the employer.

Important: payroll tax rates vary by country, state and filing status, so this tool uses rates you enter. In the US the employer’s share of Social Security and Medicare is commonly 7.65%, on top of the employee’s withholding.

How payroll is calculated

Net pay = Gross − Pre-tax deductions − Employee taxes
Employer cost = Gross + Employer payroll tax

For a $2,500 bi-weekly gross at 22% employee tax, net pay is $1,950. With a 7.65% employer tax, the company pays an extra $191, for a total cost of $2,691 per period.

How to use the payroll calculator

  1. Enter gross pay per period. Before any deductions.
  2. Choose the pay frequency. Weekly, bi-weekly, semi-monthly or monthly.
  3. Enter the employee and employer tax rates. As percentages.
  4. Add pre-tax deductions (optional). Retirement or health contributions.
  5. Read your result. Net pay and employer cost update instantly.

Gross pay, net pay and employer cost

Term What it means
Gross pay Total pay before deductions.
Employee taxes Income tax and the employee share of payroll tax.
Net pay What the employee actually receives.
Employer payroll tax Taxes the employer pays on top of wages.
Total cost Gross pay plus the employer’s payroll tax.

Payroll Calculator FAQ

How is net pay calculated in payroll?

Subtract pre-tax deductions and taxes from gross pay: Net = Gross − pre-tax deductions − employee taxes. On $2,500 bi-weekly at 22% withholding, net pay is $1,950.

What does payroll cost an employer?

More than the wage. On top of gross pay, employers owe payroll taxes (in the US, commonly 7.65% for Social Security and Medicare) plus any benefits. A $2,500 gross with 7.65% employer tax costs about $2,691.

Why do I enter the tax rates myself?

Payroll taxes vary by country, state, wage caps and filing status, so there's no single formula. Entering your own employee and employer rates keeps the estimate accurate for your situation.

What's the difference between employee and employer payroll tax?

Employee taxes are withheld from the worker's pay and reduce their take-home. Employer payroll taxes are paid by the company on top of wages and add to the cost of employment.

How do pre-tax deductions affect payroll?

Pre-tax deductions like retirement or health contributions are taken before tax, lowering taxable pay and therefore the taxes withheld, as well as the employee's net pay.

Is the payroll calculator free to use?

Yes, this payroll calculator is completely free, needs no sign-up, and gives instant results directly in your browser.

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