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.
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.
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.