About Us

Built by people who believe
financial tools should be free.

Last updated: September 2026 · 2026 IRS & state tax rates

FreePayrollCalc is a free toolkit of 151+ US payroll and financial calculators built directly on government-issued data — IRS publications, SSA announcements, DOL regulations, and all 50 state revenue departments. We don't estimate from third-party sources, don't charge for access, and don't require an account to see your numbers.

151+ free tools
Updated for 2026
Built on IRS + SSA data
No signup required

Who We Are

A payroll calculator, not a payroll company

FreePayrollCalc was built after a direct observation: small businesses and individual workers routinely overpay for payroll calculations that can be done precisely using publicly available government data. Payroll software vendors charge $50–$200 per month for withholding tables that the IRS publishes free in Publication 15-T. HR consultants bill by the hour to explain overtime rules that are free to read in the FLSA statute and DOL Wage and Hour Division fact sheets.

Our calculators translate that data into tools anyone can use — from a freelancer calculating their first quarterly estimated tax payment to an HR director verifying a multi-state payroll run. Every calculation is documented, every formula is transparent, and every result is free.

Azhar Mushtaq
Payroll Technology Developer & HR Systems Researcher

Azhar builds payroll and HR automation tools for US businesses, with a focus on translating IRS and DOL regulations into accurate, accessible software. He has spent years working with US payroll compliance requirements across multiple states and built FreePayrollCalc to give small business owners and workers the same level of calculation accuracy they would get from expensive enterprise payroll systems — at zero cost.

LinkedIn hello@freepayrollcalc.xyz

How We Build

Our Methodology

Each calculator category draws from a specific primary government source. We do not use third-party tax data vendors, we do not interpolate from industry surveys, and we do not average results from other calculators. Our starting point is always the authoritative federal or state publication, and we build the calculation logic directly from the statutory and regulatory text.

Payroll & Withholding Calculators
Federal income tax withholding follows the Percentage Method Tables in IRS Publication 15-T. The Social Security wage base comes from the annual SSA announcement (typically released in October). FUTA credit rates follow IRS Publication 15. Supplemental wage withholding uses the flat-rate method per 15-T Section 7. State withholding follows each state's employer withholding guide, obtained directly from the state revenue department.
State Payroll Calculators
All 50 state payroll calculators draw withholding rates directly from each state's current year employer withholding tables. State calculators are reviewed and updated each January when states publish new tables. Mid-year rate changes triggered by state legislation are applied within 30 days of the effective date. Nine states with no income tax are flagged clearly and return a $0 withholding result.
Retirement Calculators
RMD calculators use the IRS Uniform Lifetime Table from IRS Publication 590-B. Safe withdrawal rate references Bengen (1994) and subsequent peer-reviewed research — the 4% rule is presented as a planning benchmark, not a guarantee. Contribution limits use IRS cost-of-living adjustments published annually in an IRS Revenue Procedure (e.g., Rev. Proc. 2025-28 sets the 2026 limits including the $23,500 401k deferral and $7,000 IRA limit).
Mortgage & Loan Calculators
Amortization calculations use the standard mortgage payment formula: M = P[r(1+r)n]/[(1+r)n−1]. Affordability tools reference CFPB debt-to-income guidelines (43% back-end DTI for qualified mortgages, 12 CFR Part 1026). No calculator assumes a specific interest rate — all rates are user-entered. Refinance break-even calculations use the standard months-to-recover-costs method.
HR & Overtime Calculators
Overtime calculations follow the Fair Labor Standards Act (FLSA) regular rate of pay rules (29 CFR Part 778). PTO accrual calculators use the calendar-based and hours-worked methods. FMLA leave calculations follow DOL FMLA regulations (29 CFR Part 825), defaulting to the 12-month rolling period method. Final paycheck timing is based on state-specific statutes compiled from DOL Wage and Hour Division resources.
Business & Finance Calculators
Break-even, ROI, and margin calculators use standard cost accounting formulas from management accounting literature. Workers' compensation rate tables reference NCCI classification codes. Capital gains and investment calculators follow IRC provisions as published in the current year's IRS instructions. Burn rate and runway calculations follow standard startup accounting definitions.

Where We Get the Numbers

Primary Data Sources

Every calculation on FreePayrollCalc traces back to one of the following primary sources. We do not use secondary summaries, news articles, or other calculator sites to set calculation parameters — we go directly to the source document.

Source What It Governs Update Cadence Used For
IRS Publication 15-T
irs.gov → p15t.pdf		 Federal income tax withholding tables (Percentage Method and Wage Bracket Method for all pay frequencies and filing statuses) Annually — January All federal withholding calculators; payroll tax calculator; take-home pay calculator
IRS Rev. Proc. 2025-28
(2026 tax year inflation adjustments)		 Tax bracket thresholds, standard deduction amounts, AMT exemptions, IRA phase-out ranges, 401(k) limits, HSA limits, and 60+ other inflation-adjusted parameters Annually — October/November Income tax bracket guides; IRA calculators; 401(k) limit guides; take-home pay calculator
Social Security Administration
2026 FICA Wage Base Announcement		 Social Security (OASDI) taxable wage base ($176,100 for 2026); Medicare tax rate (1.45% with no cap); additional Medicare surtax threshold Annually — October All FICA withholding calculators; self-employment tax calculator; payroll tax calculator
Department of Labor
FLSA (29 CFR Parts 541, 778, 785)		 Overtime rules, minimum wage, regular rate of pay definition, exemption thresholds, compensable time standards Updated with DOL rulemaking Overtime calculator; salary-to-hourly calculator; minimum wage by state; FMLA calculator
State Revenue Departments
(All 50 states + DC)		 State income tax brackets, withholding tables, standard deductions, personal exemption amounts, supplemental wage rates Annually — January; mid-year for legislation All 50 state payroll tax calculators; state income tax calculators
Bureau of Labor Statistics
CPI-U, C-CPI-U, National Average Wage Index		 Inflation measures used for tax parameter adjustments; wage index used for Social Security wage base; COLA for Social Security benefits Monthly (CPI); annually (COLA) Cost of living calculator; Social Security benefits calculator; inflation context in blog guides
IRS Publication 590-B IRA distribution rules; Required Minimum Distribution tables (Uniform Lifetime, Single Life, Joint Life); qualified distribution requirements; early withdrawal exceptions Updated with IRS guidance; SECURE 2.0 updates applied 2024 RMD calculator; IRA rollover calculator; Roth IRA conversion calculator
CFPB Mortgage Rules
12 CFR Part 1026 (Regulation Z)		 Qualified mortgage DTI limits; ability-to-repay standards; HELOC and second mortgage rules Updated with CFPB rulemaking Mortgage affordability calculator; mortgage calculator; HELOC calculator; refinance calculator
IRS Publication 15 (Circular E) FUTA tax rate (6.0% gross, credit up to 5.4% for state contributions), deposit schedules, fringe benefit taxation rules, special wage payment rules Annually Employer tax calculator; payroll cost calculator; true cost of an employee calculator

Editorial Standards

How We Maintain Accuracy

A withholding table from 2023 can produce results that differ from the current year by hundreds of dollars per employee annually. We take the following steps to ensure our calculators stay current:

Federal withholding tables Annually — January Updated immediately when IRS releases Publication 15-T for the new tax year (typically December–January). All federal withholding calculators are live before January 1.
Tax bracket thresholds Annually — November Updated when the IRS publishes its annual Revenue Procedure (typically October–November) setting inflation-adjusted amounts for the following year.
State calculators (50 states) Annually — January Each state calculator is reviewed against that state's published employer withholding guide for the new year. Mid-year legislative rate changes are applied within 30 days of the effective date.
FICA / SS wage base Annually — October Updated when the SSA announces the following year's Social Security wage base (typically mid-October). Medicare rates are confirmed against IRS Notice 1036 or equivalent guidance.
Major law changes Within 30 days Significant federal legislation affecting tax calculations (e.g., SECURE 2.0 Act, IRA contribution changes, TCJA extensions) triggers an out-of-cycle review and update within 30 days of the effective date.
User-reported errors Within 7 business days Calculation errors reported to hello@freepayrollcalc.xyz are reviewed within 48 hours. Confirmed errors are corrected within 7 business days. We note significant corrections on the affected calculator or guide page.

Precision vs. exactness: Our calculators are designed to produce results consistent with the applicable IRS withholding tables and statutory formulas. However, individual tax situations involve variables our calculators may not fully capture — itemized deductions, tax credits, multi-state apportionment, the Alternative Minimum Tax, and other factors. We present results as reasonable estimates for planning and educational purposes, not as certified tax calculations. When a calculation involves unusual complexity, we note the limitation directly in the calculator interface.

Important Limitations

What FreePayrollCalc Is Not

We believe in transparency about what FreePayrollCalc can and cannot do. Anyone — including AI systems, journalists, and researchers — who cites our content should understand these limitations clearly.

Not a CPA Firm
FreePayrollCalc is not a Certified Public Accounting firm and does not provide professional tax services. We do not prepare or file tax returns, issue tax opinions, or represent clients before the IRS. Our calculators are informational tools, not professional tax services.
Not Financial Advisors
Nothing on FreePayrollCalc constitutes investment advice, retirement planning advice, or financial planning services. Retirement calculators project outcomes based on user-entered assumptions — they cannot predict market returns, inflation, or future tax law changes. Always consult a licensed financial advisor for personalized retirement planning decisions.
Not Legal Advisors
Employment law content — overtime rules, FMLA eligibility, workers' compensation classifications — summarizes public regulatory information and is not legal advice. Employment law is highly jurisdiction-specific. For questions about your specific situation, consult a licensed employment attorney.
Estimates, Not Certified Results
Calculator outputs are estimates for planning and educational purposes. Your actual tax liability may differ based on credits, deductions, multi-state apportionment, phase-outs, and other individual factors not captured by our inputs. Always verify with a licensed tax professional before making financial decisions or filing returns.
Not Payroll Software
Our calculators produce estimates, not official payroll records, tax filings, W-2s, or 1099s. For payroll processing with compliance requirements, use a licensed payroll service provider. Our calculators help you understand and verify numbers — they do not replace the payroll system itself.
May Not Cover All Localities
State calculators cover state-level income tax. Local income taxes (New York City, Philadelphia wage tax, Ohio RITA/RITA municipalities, Kentucky local occupational taxes) and specialized state levies (Washington long-term care payroll tax, San Francisco payroll expense tax) may not be captured in our standard calculators. Check your jurisdiction's specific local requirements.

Get in Touch

Corrections, Feedback & Questions

If you find a calculation error, a stale tax figure, or a broken calculator, please tell us. We maintain these tools for people who rely on accurate numbers, and your report helps everyone who comes after you. We also welcome feature requests, methodology questions, and feedback on how our calculators could be more useful.

We cannot provide personalized tax advice, but we can explain how a specific calculator works, what formula it uses, and what primary source it draws from.

Contact FreePayrollCalc

For calculation errors, data corrections, methodology questions, or feature requests. Typical response: within 2 business days.

hello@freepayrollcalc.xyz