Payroll Tax Calculator (Employer)

Estimate what an employer owes in payroll tax on top of an employee's wages — the employer share of FICA, plus federal (FUTA) and state (SUTA) unemployment taxes.

Your details

Employee annual wages$Gross annual wages for one employee.State unemployment (SUTA) rate%Varies by state and your experience rating. Leave 0 if unknown.

Total employer payroll tax

$3,867.00

Social Security (6.2%): $3,100.00
Medicare (1.45%): $725.00
FUTA (federal unemployment): $42.00
SUTA (state unemployment): $0.00

Employer payroll tax

Social Security (6.2%): $3,100.0080%
Medicare (1.45%): $725.0019%
FUTA: $42.001%
SUTA: $0.000%

Total employer payroll tax$3,867.00

Formula

Employer FICA = 6.2% Social Security (to the $176,100 wage base) + 1.45% Medicare. FUTA = 0.6% on the first $7,000 of wages (the net rate after the standard state credit). SUTA = your state rate on wages.

How it works

Employers match the Social Security and Medicare withheld from employees, but not the Additional Medicare tax. FUTA is small and capped at the first $7,000 per worker; SUTA varies widely by state and by your company's claims history.

Frequently asked questions

What payroll taxes does an employer pay?⌄

Employers pay a matching 6.2% Social Security and 1.45% Medicare on wages, plus federal unemployment tax (FUTA) and state unemployment tax (SUTA). These are on top of the employee's own withholding.

How much is FUTA?⌄

The federal unemployment tax is effectively 0.6% on the first $7,000 of each employee's wages — a maximum of $42 per employee per year — after the standard state credit.

Why is my SUTA rate different from another business?⌄

State unemployment rates vary by state and by your experience rating: employers with more former-employee unemployment claims pay a higher rate.

Sources & methodology

Employer FICA (2025) + FUTA at the 0.6% net rate on the first $7,000 + the SUTA rate you enter. Estimate only — actual FUTA credit and SUTA rules vary by state.

•IRS — employer tax responsibilities & FUTA — IRS
•SSA — 2025 wage base — SSA

Last updated: 2026-07-21

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