Prorated Salary for a Partial Pay Period
Three divisors, three different checks for the same week of work. How to prorate salary for a partial pay period, plus the FLSA rules that limit it.
Payroll Guides
Plain-language guides on payroll, take-home pay, paycheck deductions, and state taxes — plus the employer side: SUTA, FUTA, and the FICA match.
How Holiday Pay Is Calculated and Taxed
Holiday pay is set by employer policy, not federal law. How to calculate time and a half, when holiday hours count toward overtime, and how it is taxed.
Is Overtime Taxed More? The Truth and the 2026 Deduction
No, overtime is not taxed at a higher rate. Here's the withholding math behind the bigger tax bite, plus how the 2025-2028 No Tax on Overtime deduction works.
Two Jobs Tax Withholding: Why You Owe & How to Fix It
Two jobs almost always mean a tax bill in April. Here's the withholding mechanism that causes it, a worked 2026 example, and the ranked W-4 Step 2 fixes.
LLC Owner's Draw vs Salary: Pay Yourself
How to pay yourself from an LLC: your tax classification, not preference, decides whether you take an owner's draw, a guaranteed payment, or a W-2 salary.
Time Clock Rounding Rules: The 7-Minute Rule
The 7-minute rule is legal under 29 CFR 785.48(b) only if rounding stays neutral. See a full pay period worked both ways, and what it costs.
W-2 Reporting: Qualified Tips and Overtime 2026
Tax year 2026 W-2s need Box 12 code TP, code TT, and a Box 14b occupation code. What to track, how to compute the premium, and the February 1, 2027 deadline.
Form 941 and Payroll Tax Deposit Schedules Explained
Form 941 due dates for 2026, the monthly vs. semiweekly lookback test, the $2,500 exception, and the $100,000 next-day deposit rule, in one decision path.
How to Calculate Overtime Pay: Formula and Examples
Overtime is 1.5x the FLSA regular rate, not 1.5x your base wage. Here is the formula, worked blended-rate and bonus examples, and the traps that cause back pay.
Registering for Payroll Taxes in a New State
Hiring in a new state means two registrations: withholding with the revenue department, unemployment with the workforce agency. The order and timeline.
SDI and Paid Family Leave Payroll Deductions (2026)
Every 2026 state SDI, TDI, and paid family leave payroll deduction rate and wage cap, plus how the IRS says to tax them. All 14 jurisdictions covered.
Claiming Exempt From Withholding in 2026
The 2026 W-4 replaced the write-in Exempt line with a checkbox. Who qualifies, why FICA still comes out, and the February 16, 2027 re-file deadline.
How to Fix a Payroll Error: Underpayments and Overpayments
How to fix a payroll error in 2026: off-cycle correction for underpayments, legal overpayment recovery, and when you need a 941-X, a W-2c, or neither.
Why Did My Paycheck Change? 7 Causes
Same hours, different net pay? Seven reasons a paycheck changes in 2026, from the Social Security cap to a W-4 that finally took effect.
How to Read Your Pay Stub: Every Line Explained (2026)
Decode every line on your pay stub: gross, FED, FICA, OASDI, MED, state, deductions, net, and YTD. Recompute each number yourself and check for payroll errors.
W-2 Doesn't Match Your Final Pay Stub? Here's Why
Your W-2 Box 1 is almost never your final pay stub's YTD gross. Here is the math behind the gap, plus how to tell a normal difference from a real error.
Bonus & Supplemental Tax Rates by State (2026 Guide)
State supplemental withholding rates for 2026, plus the federal 22% bonus rule. See flat-rate states, no-special-rate states, and the nine with no bonus tax.
Payroll Tax Rates 2026: Every Rate, Cap, and Change
Payroll tax rates 2026: 6.2% Social Security on the first $184,500, 1.45% Medicare, 0.6% net FUTA, plus SUTA. Every employee and employer rate in one table.
Local Income Tax Payroll Withholding: 2026 Employer Guide
Which local income taxes you must withhold in 2026, whose jurisdiction gets the money, how to calculate the rate, and where it all lands on the W-2 boxes.
No Tax on Tips Deduction: What It Actually Cuts
The no tax on tips deduction is worth up to $25,000 on your return, not your paycheck. How it works, who qualifies, and why FICA on tips never changed.
How to Fill Out a W-4 in 2026: A Line-by-Line Guide
Fill out the 2026 W-4 step by step and see what each line does to your paycheck: Step 3 credits, Step 4 amounts, and the new qualified tips and overtime lines.
Additional Medicare Tax: The 0.9% Surtax Explained (2026)
The 0.9% Additional Medicare Tax for 2026: who pays it, the $200,000 vs. filing-status thresholds, Form 8959, worked examples, and why employers never match it.
Gross Pay vs Net Pay: How to Calculate Both (2026)
Gross pay vs net pay explained with a full 2026 worked example: pre-tax deductions, FICA, federal and state tax, plus what employers owe on top.
Salary After Taxes by State: 2026 Take-Home Guide
How the same salary produces different take-home pay across all 50 states in 2026: the four deductions, the 9 no-income-tax states, and worked examples.
Common Payroll Mistakes for Small Business (2026 Guide)
The most common small business payroll mistakes in 2026, the exact IRS and DOL penalties they trigger, and how to check your own math before you cut the check.
FUTA Credit Reduction States 2026: What You Owe
California and the US Virgin Islands are FUTA credit reduction states. 2025 is final; 2026 is projected until the DOL's November determination. See the math.
How Federal Withholding Is Calculated Per Paycheck (2026)
See the exact IRS Pub 15-T Worksheet 1A math behind federal withholding, with a full 2026 biweekly example carried from gross pay to the dollars withheld.
$25 an Hour After Taxes: 2026 Take-Home Pay
$25 an hour after taxes is about $43,962/yr take-home for a single filer with no state tax in 2026. See the full math plus a $20-$40 rate table.
Semimonthly vs Biweekly Pay: Key Differences (2026)
Semimonthly vs biweekly pay compared: 24 vs 26 paychecks, paycheck size with worked numbers, three-paycheck months, overtime rules, and state pay laws.
How to Run Payroll for One Employee (2026 Guide)
A do-it-yourself guide to running payroll for one employee in 2026: EIN setup, new-hire forms, the paycheck math, employer taxes, and what to file with the IRS.
What an Employee Really Costs an Employer (2026 Guide)
How much does an employee really cost an employer? Usually 1.25 to 1.4x salary. See the full line-item build-up with 2026 payroll taxes, benefits, and overhead.
When Does Social Security Tax Stop on Your Paycheck? (2026)
Social Security tax stops at $184,500 in 2026. Here's the exact paycheck math, why your take-home rises, and the Medicare and two-job traps to watch.
How a 401(k) Contribution Affects Your Paycheck (2026)
How a 401(k) contribution affects your paycheck: why take-home drops less than you defer, the FICA catch, a line-by-line example, and 2026 limits.
What Is SUTA Tax and How Is the Rate Set? (2026 Guide)
What SUTA tax is, who pays it, how your state assigns your rate through experience rating, and how to calculate what you owe per employee in 2026.
Why Is My Bonus Taxed So High? The 22% Rule
Your bonus is withheld at 22%, not taxed at 22%. Here is why your check looks small, how FICA and state stack on top, and if you get it back.
FUTA Tax Explained: The 0.6% Rate and 5.4% Credit
The FUTA law says 6.0%, but most employers pay 0.6%, just $42 per employee. Here's the 5.4% credit, the $7,000 wage base, and credit reduction states.
Employer FICA Match Explained: 2026 Rates & Examples
How the employer FICA match works in 2026: 7.65% rates, the $184,500 Social Security cap, mid-year truncation, what you don't match, and worked examples.