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Paycheck calculator — how your gross salary becomes take-home pay

📅 April 2026⏱ 5 min read🏷 Personal Finance

Most people are surprised how much comes out of their paycheck. A $70,000 salary doesn't mean $70,000 in your pocket. Between federal income tax, FICA (Social Security and Medicare) and state taxes, the average worker loses 25–35% before they see a dollar. Here's exactly how it works.

The deductions that come out of every paycheck

There are three mandatory federal deductions and one state deduction:

  1. Federal income tax — based on your taxable income after standard deduction, using progressive brackets
  2. Social Security (FICA) — 6.2% on income up to $168,600 (2024 wage base)
  3. Medicare — 1.45% on all income, plus 0.9% additional on income over $200,000
  4. State income tax — varies from 0% (TX, FL, WA, NV) to 13.3% (CA top rate)

2024 federal income tax brackets (single filer)

Taxable incomeRate
$0 – $11,60010%
$11,601 – $47,15012%
$47,151 – $100,52522%
$100,526 – $191,95024%
$191,951 – $243,72532%
$243,726 – $609,35035%
Over $609,35037%

✅ Marginal vs effective rate — the most misunderstood concept

Tax brackets are marginal. If you earn $60,000, you don't pay 22% on all of it. You pay 10% on the first $11,600, 12% on the next $35,550, and 22% only on the remaining $12,850. Your effective rate ends up around 13–14%, not 22%.

The standard deduction reduces your taxable income

Before applying any bracket, you subtract the standard deduction from your gross income. For 2024:

Example: $70,000 gross, single → $70,000 − $14,600 = $55,400 taxable income. Federal tax ≈ $7,745.

💵 Free Paycheck Calculator

Enter salary or hourly rate, filing status and state tax. See your exact take-home pay.

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Pre-tax deductions reduce your tax bill

Contributions to a 401(k), traditional IRA, HSA or FSA are deducted before taxes are calculated. A $5,000 401(k) contribution on a $70,000 salary means you're taxed as if you earn $65,000 — saving $550–1,100 in federal taxes depending on your bracket.

Hourly vs salary — the paycheck difference

Salaried workers get the same paycheck each period regardless of hours worked. Hourly workers have varying paychecks. Both use the same tax calculation — the only difference is how the annual gross income is determined before the tax math begins.