Method and sources
How we calculate
- Every rule comes from the source listed below and is explained on the calculator's page.
- The calculation runs in your browser; the page shows the working with your numbers.
- Results are rounded only when they are displayed.
How we check
- Every rule has test cases with values taken from its source.
- All tests run automatically before each release; if one fails, nothing is published.
- Every number in tables and examples comes from the same code as the calculator.
Sources
| Rule | Source | Verified on |
|---|
| Federal income tax brackets and standard deduction 2026 (R1) | IRS, Revenue Procedure 2025-32, §4.01 and §4.14 | |
|---|
| Social Security: 6.2% up to the $184,500 wage base (R2) | Journal of Accountancy, Social Security wage base announced (SSA, 2026-10-14) | |
|---|
| Medicare: 1.45% plus 0.9% above $200,000 (R3) | IRS, Topic 560, Additional Medicare Tax | |
|---|
| State income tax rates, brackets and deductions (R4) | Tax Foundation, State Individual Income Tax Rates and Brackets 2026, plus each state's revenue department | |
|---|
| Phase-outs modeled: Utah taxpayer credit (R5) | Utah State Tax Commission, 2026 withholding webinar | |
|---|
| State payroll levies on employees: disability, paid leave, unemployment (R6) | New Jersey Department of Labor, rate information 2026 | |
|---|
| Per paycheck: 52, 26, 24 or 12 pay periods (R7) | IRS, Publication 15-T, Federal Income Tax Withholding Methods | |
|---|
| Overtime over 40 hours in a workweek at 1.5 times the rate | 29 U.S.C. 207(a)(1), Maximum hours (Fair Labor Standards Act) | |
|---|
| State minimum wage on hourly pages | U.S. Department of Labor, State Minimum Wage Laws (updated July 1, 2026) | |
|---|
| Typical wages by state and metro area | U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics, May 2025 | |
|---|
Found a mistake?
Email us the calculator, what you entered and the result you expected at contact@estimatemypaycheck.com.