Hours and time cards
Each day is a list of in and out punches. We add up every in/out pair, treat an out time earlier than the in time as an overnight shift, and subtract unpaid breaks. A time without am/pm is read in context: an end of “5” after a start of “8” is 5:00 PM.
Rounding to 5, 6 or 15 minutes follows the U.S. Department of Labor rule for rounding punches (29 CFR 785.48): to the nearest increment, so 7 minutes rounds down and 8 rounds up on a 15-minute rule. Overtime is time and a half over 40 hours in a workweek under the Fair Labor Standards Act; you can switch to the daily rules of California, Alaska, Nevada or Colorado.
Paychecks and taxes
Federal income tax withholding uses the IRS percentage method from Publication 15-T for 2026 Forms W-4, including Step 2, credits for dependents and extra withholding. Social Security is 6.2% up to the 2026 wage base of $184,500; Medicare is 1.45%, plus 0.9% on wages over $200,000.
State income tax is the yearly tax under that state's 2026 rates, deductions and exemptions, spread evenly over your paychecks. State payroll programs (disability insurance, paid family leave, unemployment where employees pay) are added with their 2026 rates and yearly caps. Some local income taxes (New York City, Maryland counties, Ohio, Pennsylvania, Kentucky, Indiana, Michigan and Missouri cities) can be added in the calculator.
Bonuses use the supplemental wage rules from Publication 15: a flat 22% (37% over $1 million) or the aggregate method.
Checked against official examples
Every change to the calculators runs automated tests, including these published examples. Our results below are calculated live by the same engine the calculators use.
| Example | Official result | HourWage | |
|---|---|---|---|
| IRS Publication 15-T (2026), weekly wage bracket table, wages $1,495–$1,505, single | $160.00 | $160.00 | ✓ match |
| IRS Publication 15-T (2026), weekly wage bracket table, wages $1,495–$1,505, married filing jointly | $96.00 | $96.00 | ✓ match |
| IRS Publication 15-T (2026), weekly wage bracket table, wages $1,495–$1,505, head of household | $117.00 | $117.00 | ✓ match |
| IRS Publication 15-T (2026), weekly wage bracket table, wages $1,495–$1,505, single, Step 2 box checked | $252.00 | $252.00 | ✓ match |
| IRS Publication 15-T (2026), weekly wage bracket table, wages $1,495–$1,505, married, Step 2 box checked | $160.00 | $160.00 | ✓ match |
| Georgia DOR 2026 percentage method example: married, semimonthly $2,000, one dependent | $27.03 | $27.03 | ✓ match |
| Arkansas DFA 2026 withholding formula example: monthly $2,127, two exemptions | $36.50 | $36.49 | ✓ match |
The browser calculators and the server-rendered numbers on our pages are two separate implementations of the same rules. We compare them on 1,836 combinations of salary, pay period, filing status and state, and they must agree to the cent.
Sources and updates
Rates come from the IRS, state revenue departments and state labor agencies; every page lists its sources. The 2026 rates were last checked on November 3, 2026. We review them when the IRS or a state publishes new tables, and at least every January.
Results are estimates, not tax or legal advice. Your employer's payroll can differ by a few cents because of rounding or benefits we do not see. Found a difference? Tell us, with the page and what you entered.