Payroll Tax Spreadsheet — US Small Business Employee Withholding & Employer Match Calculator (Excel + Google Sheets)

Deposit federal payroll tax late and IRC §6656 charges 2% (1–5 days), 5% (6–15 days), 10% (over 15 days) and 15% once the IRS issues a notice — this sheet keeps the 6.2% Social Security and 1.45% Medicare you WITHHOLD separate from the 6.2% / 1.45% you OWE as employer, caps Social Security at the wage base you enter, and never lets the 0.9% Additional Medicare tax be matched by the employer.

Your numbers

Your result

FICA-taxable wages this period (gross less pre-tax Section 125 premiums)-
Wages subject to Social Security this period (stops at the wage base you entered)-
Employee Social Security withheld @ 6.2%-
Employee Medicare withheld @ 1.45% (no wage cap — Medicare never stops)-
Wages in this period above the Additional Medicare threshold-
Additional Medicare tax withheld @ 0.9% (employee only — the employer does NOT match this)-
State income tax withheld (your rate × taxable wages)-
NET TAKE-HOME PAY this period-

Everything updates as you type. Nothing is uploaded. This runs in your browser.

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