Payroll Tax Spreadsheet for US Small-Business Employers — FICA, FUTA & State SUTA per Employee

Employee and employer FICA, the 0.9% Additional Medicare Tax above $200,000 that the employer does NOT match, FUTA on the first $7,000 of wages, and your state SUTA — for every worker on your payroll. Deposit the federal side late and IRC §6656 adds 2% (1–5 days), 5% (6–15 days), 10% (16+ days) and 15% once it is more than 10 days past an IRS notice.