Methodology
Every formula and every tax figure used across US Salary Tools, documented in full. Last reviewed: August 8, 2026.
Salary, Hourly-to-Salary & Salary-to-Hourly Calculators
These three calculators share the same underlying math:
| Figure | Formula |
|---|---|
| Annual (from hourly) | Hourly rate × hours/week × weeks/year |
| Hourly (from annual) | Annual ÷ (hours/week × weeks/year) |
| Monthly | Annual ÷ 12 |
| Biweekly | Annual ÷ 26 |
| Weekly | Annual ÷ 52 |
| Daily | Weekly ÷ 5 |
Monthly, biweekly, and weekly figures assume a standard year-round pay schedule (52 weeks). The hourly-equivalent figure uses your actual entered hours per week and weeks per year, so it stays accurate for part-year or part-time schedules.
Overtime Calculator
| Regular Pay | Regular hourly rate × regular hours |
| Overtime Rate | Regular hourly rate × overtime multiplier |
| Overtime Pay | Overtime rate × overtime hours |
| Total Pay | Regular pay + overtime pay |
The default multiplier is 1.5x ("time and a half"), the U.S. federal standard for eligible overtime under the Fair Labor Standards Act (FLSA). This calculator does not determine your overtime eligibility — it performs the math once you supply your hours and rate.
Raise Calculator
| Raise Amount | Current salary × (raise % ÷ 100) |
| New Salary | Current salary + raise amount |
| Monthly / Biweekly Increase | Raise amount ÷ 12, or ÷ 26 |
| Hourly Increase | Raise amount ÷ (hours/week × weeks/year) |
Paycheck Calculator (Estimator)
This is the most complex calculator on the site, and the one most worth reading closely. It estimates net pay from a gross annual salary using three components:
1. Federal income tax
We subtract the 2025 standard deduction from your gross salary to get taxable income, then apply the 2025 IRS marginal tax brackets for your filing status.
| Filing Status | Amount |
|---|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Head of Household | $23,625 |
| Taxable Income | Rate |
|---|---|
| $0 – $11,925 | 10% |
| $11,925 – $48,475 | 12% |
| $48,475 – $103,350 | 22% |
| $103,350 – $197,300 | 24% |
| $197,300 – $250,525 | 32% |
| $250,525 – $626,350 | 35% |
| $626,350 – and up | 37% |
| Taxable Income | Rate |
|---|---|
| $0 – $23,850 | 10% |
| $23,850 – $96,950 | 12% |
| $96,950 – $206,700 | 22% |
| $206,700 – $394,600 | 24% |
| $394,600 – $501,050 | 32% |
| $501,050 – $751,600 | 35% |
| $751,600 – and up | 37% |
| Taxable Income | Rate |
|---|---|
| $0 – $17,000 | 10% |
| $17,000 – $64,850 | 12% |
| $64,850 – $103,350 | 22% |
| $103,350 – $197,300 | 24% |
| $197,300 – $250,500 | 32% |
| $250,500 – $626,350 | 35% |
| $626,350 – and up | 37% |
2. FICA (Social Security & Medicare)
Applied to gross wages, independent of filing status brackets:
| Social Security | 6.2% of wages up to the 2025 wage base of $176,100 |
| Medicare | 1.45% of all wages, no cap |
| Additional Medicare Tax | +0.9% on wages above $200,000 ($250,000 if Married Filing Jointly) |
3. State income tax (simplified)
Modeling all 50 states' exact bracket structures, standard deductions, and local taxes is beyond what a free, transparent calculator can responsibly claim to do. Instead, we apply one flat approximate rate per state directly to your gross salary. This is a deliberate simplification — treat it as directionally useful, not exact.
| State | Code | Approx. Rate |
|---|---|---|
| Alabama | AL | 5% |
| Alaska | AK | No income tax |
| Arizona | AZ | 2.5% |
| Arkansas | AR | 3.9% |
| California | CA | 6% |
| Colorado | CO | 4.4% |
| Connecticut | CT | 5.5% |
| Delaware | DE | 4.8% |
| District of Columbia | DC | 6.5% |
| Florida | FL | No income tax |
| Georgia | GA | 5.19% |
| Hawaii | HI | 6.5% |
| Idaho | ID | 5.3% |
| Illinois | IL | 4.95% |
| Indiana | IN | 3% |
| Iowa | IA | 3.8% |
| Kansas | KS | 5.2% |
| Kentucky | KY | 4% |
| Louisiana | LA | 3% |
| Maine | ME | 6% |
| Maryland | MD | 4.75% |
| Massachusetts | MA | 5% |
| Michigan | MI | 4.25% |
| Minnesota | MN | 6% |
| Mississippi | MS | 4.4% |
| Missouri | MO | 4% |
| Montana | MT | 5% |
| Nebraska | NE | 4.5% |
| Nevada | NV | No income tax |
| New Hampshire | NH | No income tax |
| New Jersey | NJ | 4.5% |
| New Mexico | NM | 3.5% |
| New York | NY | 5.5% |
| North Carolina | NC | 4.25% |
| North Dakota | ND | 1.1% |
| Ohio | OH | 2.8% |
| Oklahoma | OK | 4.25% |
| Oregon | OR | 7% |
| Pennsylvania | PA | 3.07% |
| Rhode Island | RI | 4.75% |
| South Carolina | SC | 5% |
| South Dakota | SD | No income tax |
| Tennessee | TN | No income tax |
| Texas | TX | No income tax |
| Utah | UT | 4.55% |
| Vermont | VT | 6% |
| Virginia | VA | 5% |
| Washington | WA | No income tax |
| West Virginia | WV | 4% |
| Wisconsin | WI | 5% |
| Wyoming | WY | No income tax |
What the Paycheck Calculator does NOT include
- Pre-tax deductions: 401(k)/403(b) contributions, HSA/FSA, employer health insurance premiums
- Tax credits: Child Tax Credit, Earned Income Tax Credit, education credits, etc.
- Local or city income taxes (e.g., NYC, Philadelphia)
- Self-employment tax, additional income, or itemized deductions
Sources
Federal bracket and standard deduction figures are drawn from IRS Revenue Procedure 2024-40 as adjusted by the One Big Beautiful Bill Act (OBBBA), cross-referenced against third-party tax policy research. FICA figures are drawn from Social Security Administration published wage base figures. State rates are our own simplified approximations compiled from publicly available state tax agency information. This page is reviewed periodically — always confirm critical figures against irs.gov or ssa.gov directly.