Updated
Using Payroll calculator
Employer cost = gross pay + employer Social Security + employer Medicare + benefits + other payroll taxes you enter.
2026 US employer cost for one employee and one pay period. Employer Social Security is 6.2% up to the annual wage base; Medicare is 1.45% without that cap. Employers do not match Additional Medicare Tax. Enter unemployment and other employer taxes separately. Employee withholding affects net pay, not this employer-cost total.
A worked example
For gross wages this pay (usd) = 5000, fica-exempt benefits this pay (usd) = 0, social security wages already paid this year (usd) = 0, employer benefit cost this pay (usd) = 300, other employer payroll taxes this pay (usd) = 50, employer payroll cost (usd) = 5,732.50.
Before you use the result
2026 US employer cost for one employee and one pay period. Employer Social Security is 6.2% up to the annual wage base; Medicare is 1.45% without that cap. Employers do not match Additional Medicare Tax. Enter unemployment and other employer taxes separately. Employee withholding affects net pay, not this employer-cost total.
Example results for gross wages this pay (usd)
These examples use FICA-exempt benefits this pay (USD): 0; Social Security wages already paid this year (USD): 0; Employer benefit cost this pay (USD): 300; Other employer payroll taxes this pay (USD): 50. They are reference calculations, not recommended settings.
| Gross wages this pay (USD) | Employer payroll cost (USD) |
|---|---|
| 2500 | 3,041.25 |
| 5000 | 5,732.50 |
| 10000 | 11,115.00 |
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ToolOctopus. “Payroll calculator.” Updated 2026-09-29. https://tooloctopus.com/payroll-calculator.
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