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Checker 02 · 2026 rules

What your salary costs in payroll taxes

For a one-owner S corporation. Pick your state and a salary. The calculator lists every payroll tax on it: what the business pays on top of your salary, and what is withheld from your pay.

Updated October 24, 202651 jurisdictionsSources IRS · SSA · state agencies

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State payroll taxes and programs differ by state.
Your W-2 salary from the S corporation, before any taxes are taken out.

Choose a state to see the payroll taxes on your salary.

What the business pays

Social Security at 6.2% of your salary up to the wage base, Medicare at 1.45% with no cap, federal unemployment tax (FUTA) on the first $7,000, and in most states state unemployment tax on a first slice of wages set by the state. Some states add programs the business pays, such as job training taxes.

What is withheld from your pay

Your own 6.2% Social Security and 1.45% Medicare, and in some states employee programs such as disability insurance or paid family leave. Income tax withholding is separate: it depends on your whole return.

How FUTA works for an owner

Using the result

Payroll tax on your salary is one side of the S-election math. The S-corp calculator weighs it against the self-employment tax you pay today.

Sources

IRS Publication 15 (2026); Instructions for Form 940; each state’s labor and revenue agency pages for unemployment tax and payroll programs.

Rates checked October 24, 2026. How we check facts.

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