Payroll tax rates by state
What comes out of a paycheck in each state we cover, from each state's 2026 employer withholding guide. Rates checked 12 November 2026.
Federal (all states)
| Item | 2026 | 2027 |
|---|---|---|
| Social Security (employee) | 6.2% up to $184,500 | 6.2% up to $192,300 |
| Maximum Social Security per worker | $11,439.00 | $11,922.60 |
| Medicare | 1.45%, +0.9% over $200,000 | 1.45%, +0.9% over $200,000 |
| Supplemental (bonus) withholding | 22%, 37% over $1 million | 22%, 37% over $1 million |
| Standard deduction (single / married jointly / head of household) | $16,100 / $32,200 / $24,150 | $16,600 / $33,200 / $24,925 |
By state
| State | Income tax withholding | Deductions and allowances | Bonus rate | Employee payroll insurance |
|---|---|---|---|---|
| Alaska | None | — | — | Small state unemployment contribution (not modeled) |
| California | 1.1% to 14.63% (9 brackets) | Standard deduction $5,706 / $11,412; $168.30 credit per allowance | 10.23% | SDI 1.3% of all wages (1.4% in 2027) |
| Florida | None | — | — | — |
| Georgia | Flat 4.99% | Standard deduction $15,000 ($30,000 MFJ), $5,000 per dependent | 4.99% | — |
| Illinois | Flat 4.95% | $2,925 per Line 1 allowance, $1,000 per Line 2 allowance | 4.95% | — |
| Massachusetts | Flat 5% (+4% surtax above $1,107,750) | $4,400 + $1,000 per extra exemption; up to $2,000 of FICA deducted | 5% | PFML up to 0.46% |
| Michigan | Flat 4.25% (plus city tax in some cities) | $5,900 per exemption | 4.25% | — |
| Nevada | None | — | — | — |
| New Hampshire | None on wages | — | — | — |
| New Jersey | 1.5% to 11.8% (rate tables A/B) | $1,000 per allowance | No flat rate | UI/WF 0.425% to $44,800; DI 0.19% and FLI 0.23% to $171,100 |
| New York | 3.9% to 11.7%; NYC 2.05% to 4.25% | $7,400 / $7,950 deduction allowance, $1,000 per allowance | 11.7% | SDI 0.5% up to $0.60/week; PFL 0.432% up to $411.91 ($451.81 in 2027) |
| North Carolina | Flat 4.09% withholding (3.99% tax rate) | Standard deduction $12,750 ($19,125 HOH), $2,500 per allowance | 4.09% | — |
| Ohio | 1.6% / 2.99% / 3.4% (from Aug. 1, 2026), plus municipal tax | $650 per exemption | 2.75% | — |
| Pennsylvania | Flat 3.07% (plus local Earned Income Tax) | None; 401(k) deferrals are taxable | 3.07% | Small unemployment contribution (not modeled) |
| South Dakota | None | — | — | — |
| Tennessee | None | — | — | — |
| Texas | None | — | — | — |
| Virginia | 2% to 5.75% | $8,750 deduction, $930 per exemption | 5.75% | — |
| Washington | None | — | — | PFML 0.807% (employee share of 1.13%); WA Cares 0.58% |
| Wyoming | None | — | — | — |
State 2027 withholding tables are published around January; until then these are the 2026 rules (2027 changes already announced are noted). Not tax advice. See the methodology and accuracy tests.
Sources
- IRS Publication 15-T (2026), Worksheet 1A and Annual Percentage Method tables
- SSA: 2026 Social Security wage base ($184,500)
- SSA: 2027 Social Security wage base ($192,300)
- IRS Rev. Proc. 2026-35: 2027 tax brackets and standard deduction
- IRS Publication 15 (supplemental wages, 22% flat rate)
- California EDD, 2026 Withholding Schedules, Method B (exact calculation)
- California EDD: SDI withholding rate (1.3% in 2026, no wage cap)
- NY Department of Taxation, NYS-50-T-NYS (1/26), Method II exact calculation
- NY Department of Taxation, NYS-50-T-NYC (1/26)
- NY Paid Family Leave 2026: 0.432% of wages, max $411.91
- Ohio Department of Taxation, Optional Computer Formula (effective Aug. 1, 2026)
- NJ Division of Taxation, Tables for Percentage Method of Withholding (rates A and B)
- NJ Department of Labor: 2026 worker contribution rates (UI/WF 0.425% to $44,800; DI 0.19% and FLI 0.23% to $171,100)
- Georgia DOR, Employer’s Withholding Tax Guide 2026 (rev. Sept. 2026), percentage method
- Virginia Tax, withholding formula for wages paid after July 1, 2025
- Massachusetts DOR, Circular M (effective Jan. 1, 2026), percentage method
- Massachusetts PFML 2026 contribution rates (employee share up to 0.46%)
- Illinois Department of Revenue, IL-700-T (2026)
- Michigan Treasury, 2026 withholding rate and exemption
- NC Department of Revenue, NC-30 (2026)
- Pennsylvania Department of Revenue, personal income tax
- Washington ESD: 2026 Paid Family & Medical Leave premium (1.13%, employees 71.43%)
- WA Cares Fund (0.58% premium)