There is no universal federal paycheck tax rate
Federal income tax uses progressive brackets, but payroll withholding also depends on the Form W-4 information available to the employer. The calculator’s “Federal income tax” percentage excludes FICA so you can see the two systems separately.
Federal income tax versus FICA
- Federal income tax: modeled from annualized taxable income, filing status, deductions, credits, and extra withholding.
- Social Security: employee tax applied up to the annual wage base.
- Medicare: employee tax on wages, plus Additional Medicare tax above the applicable threshold.
Primary references
IRS Publication 15-T · IRS Form W-4 · Social Security wage base
Frequently asked questions
What is the federal tax percentage per paycheck?
There is no single federal percentage. Federal income-tax withholding varies with taxable wages, pay frequency, filing status, W-4 entries, credits, deductions, and additional withholding.
Is FICA the same as federal income tax?
No. FICA funds Social Security and Medicare. It is separate from federal income-tax withholding even though both are federal taxes taken from many paychecks.
Why does withholding differ from my final tax?
Withholding is a prepayment based on payroll inputs. Your final liability is determined on your tax return using total annual income, deductions, credits, and payments.