Employer Payroll Tax Burden Calculator: FICA, FUTA & SUTA for 2026
Calculate your employer-side FICA, FUTA, and SUTA payroll tax burden per employee and across your full team.
How Employer Payroll Tax Burden Is Calculated
Employer payroll tax burden sums Social Security, Medicare, FUTA, and SUTA taxes, each applied to wages up to their own annual wage base, then multiplied across your headcount.
For 2026, the Social Security wage base is $184,500 with a 6.2% employer rate, while Medicare's 1.45% employer rate has no wage cap. The standard FUTA rate is 6.0% on the first $7,000 of wages, but employers in good standing typically receive up to a 5.4% credit for state unemployment contributions, reducing the effective FUTA rate to 0.6%. SUTA rates and wage bases vary significantly by state and by employer claims history.
How to Use the Employer Payroll Tax Burden Calculator
Enter average annual wage per employee
Use gross annual wages before any deductions for the employee population you're estimating.
Enter your headcount
The calculator multiplies the per-employee tax burden across this number of employees.
Set your net FUTA rate
Most employers use 0.6% after the standard state unemployment credit; use 6.0% if your state is a credit-reduction state.
Enter your state's SUTA wage base and rate
These vary by state and by your experience rating; check your state's unemployment agency for current figures.
Review your total payroll tax burden
See the per-employee breakdown across FICA, FUTA, and SUTA, plus your total burden across the team.
Real-World Scenario Example
"An employer with 10 employees earning $60,000/year each, a 0.6% net FUTA rate, and a $9,000 SUTA wage base at a 3.0% SUTA rate."
Inputs
Result
About $5,142 in total payroll tax burden per employee (roughly 8.6% of wages), or approximately $51,420 across all 10 employees.
Important Disclaimer
These estimates are for educational and planning purposes only and do not constitute tax advice. Payroll tax rates and wage bases change annually and vary by state; consult the IRS and your state unemployment agency for current figures.
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