Weekly (52 per year)
Bi-weekly (26 per year)
Semi-monthly (24 per year)
Monthly (12 per year)
Single
Married Filing Separately
Married Filing Jointly
Head of Household
Your Estimated Net Pay: $0.00
This is an estimate. Actual deductions may vary.
Understanding Your California Paycheck Deductions
Calculating your net pay (take-home pay) involves subtracting various taxes and deductions from your gross pay. In California, this primarily includes Federal Income Tax, California State Income Tax, Social Security Tax, Medicare Tax, and State Disability Insurance (SDI). Your deductions are based on your income, filing status, allowances claimed on your W-4 form, and any pre-tax contributions or voluntary deductions.
This calculator provides an estimate based on common payroll deductions. Keep in mind that some deductions (like garnishments or union dues) are not included here, and tax laws and standard deductions can change annually.
Key Deductions Explained:
Gross Pay: This is your total earnings before any deductions are taken out.
Federal Income Tax: Calculated based on your gross pay, filing status, number of allowances, and IRS tax brackets. Pre-tax deductions like 401(k) contributions reduce your taxable income for this calculation.
Social Security Tax: A flat rate of 6.2% applied to earnings up to an annual limit (which changes yearly).
Medicare Tax: A flat rate of 1.45% applied to all earnings, with no income limit. Additional Medicare tax may apply to higher incomes.
California State Income Tax: Similar to federal income tax, this is calculated using California tax brackets based on your income, filing status, and withholding allowances.
California State Disability Insurance (SDI): A percentage of your wages, capped at a certain amount annually. For 2023, the rate is 0.9% up to a wage base of $153,164.
Pre-tax Deductions (e.g., 401(k), Health Insurance): These deductions are taken out before federal and state income taxes are calculated, effectively lowering your taxable income and thus your income tax liability.
Net Pay: The final amount you receive in your paycheck after all taxes and deductions have been subtracted from your gross pay.
How the Calculation Works (Simplified):
1. Adjusted Gross Pay: Gross Pay minus pre-tax deductions (like 401(k) and sometimes medical premiums, depending on the plan setup).
2. Federal Taxable Income: Adjusted Gross Pay minus an estimated amount per allowance claimed on your W-4. This is a simplification; actual calculations use tax tables and annual wage bases.
3. Federal Income Tax Withholding: Determined by applying IRS tax brackets to your Federal Taxable Income, adjusted for filing status and allowances.
4. Social Security & Medicare Tax: Calculated as fixed percentages of your gross pay (up to limits for Social Security).
5. California SDI: Calculated as a fixed percentage of your gross pay (up to annual limits).
6. California State Income Tax Withholding: Determined by applying California tax brackets to your income, adjusted for filing status and allowances.
7. Total Deductions: Sum of Federal Income Tax, Social Security Tax, Medicare Tax, CA SDI, and any post-tax deductions (like medical insurance if not pre-tax).
8. Net Pay: Gross Pay minus Total Deductions.
Disclaimer: This calculator is for informational purposes only and does not constitute tax advice. Tax laws are complex and subject to change. Consult with a qualified tax professional or refer to official IRS and California Franchise Tax Board (FTB) resources for accurate tax information.
// Standard Deduction Amounts (approximate, subject to change annually)
// These are simplified annual amounts used to derive per-pay-period effective values
var federalStandardDeductions = {
"single": 13850,
"married_filing_separately": 13850,
"married_filing_jointly": 27700,
"head_of_household": 20800
};
// CA Standard Deduction Amounts (approximate, subject to change annually)
var caStandardDeductions = {
"single": 5363,
"married_filing_separately": 2681,
"married_filing_jointly": 5363,
"head_of_household": 5363
};
// Per Allowance values (approximate, subject to change annually)
var federalAllowanceValue = 4700; // For 2023
var caAllowanceValue = 125; // For 2023
// Tax Brackets – VERY SIMPLIFIED for demonstration purposes.
// Real calculations use complex tables and annualized income.
// These are placeholders and not precise. For accurate withholding,
// refer to official CA FTB and IRS publications.
var federalTaxBrackets = {
"single": [
{ limit: 11000, rate: 0.10 },
{ limit: 44725, rate: 0.12 },
{ limit: 95375, rate: 0.22 },
{ limit: 182100, rate: 0.24 },
{ limit: 231250, rate: 0.32 },
{ limit: 578125, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
],
"married_filing_separately": [ // Roughly half of jointly
{ limit: 11000, rate: 0.10 },
{ limit: 44725, rate: 0.12 },
{ limit: 95375, rate: 0.22 },
{ limit: 182100, rate: 0.24 },
{ limit: 231250, rate: 0.32 },
{ limit: 578125, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
],
"married_filing_jointly": [
{ limit: 22000, rate: 0.10 },
{ limit: 89450, rate: 0.12 },
{ limit: 190750, rate: 0.22 },
{ limit: 364200, rate: 0.24 },
{ limit: 462500, rate: 0.32 },
{ limit: 693750, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
],
"head_of_household": [
{ limit: 15700, rate: 0.10 },
{ limit: 59850, rate: 0.12 },
{ limit: 95350, rate: 0.22 },
{ limit: 182100, rate: 0.24 },
{ limit: 231250, rate: 0.32 },
{ limit: 578125, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
]
};
var caTaxBrackets = {
"single": [
{ limit: 10412, rate: 0.02 },
{ limit: 24684, rate: 0.04 },
{ limit: 38959, rate: 0.06 },
{ limit: 54080, rate: 0.08 },
{ limit: 68354, rate: 0.10 },
{ limit: 697276, rate: 0.12 },
{ limit: Infinity, rate: 0.14 } // High Income Tax Bracket
],
"married_filing_separately": [ // Same as single for simplicity here, but differs in reality
{ limit: 10412, rate: 0.02 },
{ limit: 24684, rate: 0.04 },
{ limit: 38959, rate: 0.06 },
{ limit: 54080, rate: 0.08 },
{ limit: 68354, rate: 0.10 },
{ limit: 697276, rate: 0.12 },
{ limit: Infinity, rate: 0.14 }
],
"married_filing_jointly": [
{ limit: 20824, rate: 0.02 },
{ limit: 49368, rate: 0.04 },
{ limit: 77918, rate: 0.06 },
{ limit: 108160, rate: 0.08 },
{ limit: 136708, rate: 0.10 },
{ limit: 1394552, rate: 0.12 },
{ limit: Infinity, rate: 0.14 }
],
"head_of_household": [ // Similar to single but slightly adjusted
{ limit: 15618, rate: 0.02 },
{ limit: 37026, rate: 0.04 },
{ limit: 58437, rate: 0.06 },
{ limit: 81114, rate: 0.08 },
{ limit: 102408, rate: 0.10 },
{ limit: 1045914, rate: 0.12 },
{ limit: Infinity, rate: 0.14 }
]
};
// Constants
var SOCIAL_SECURITY_RATE = 0.062;
var MEDICARE_RATE = 0.0145;
var CA_SDI_RATE = 0.009; // 0.9% for 2023
var SOCIAL_SECURITY_WAGE_BASE = 160200; // For 2023
var CA_SDI_WAGE_BASE = 153164; // For 2023
function calculateTaxes() {
var grossPay = parseFloat(document.getElementById("grossPay").value);
var payFrequency = document.getElementById("payFrequency").value;
var filingStatus = document.getElementById("filingStatus").value;
var allowances = parseInt(document.getElementById("allowances").value);
var medicalPlan = parseFloat(document.getElementById("medicalPlan").value);
var retirement401k = parseFloat(document.getElementById("retirement401k").value);
var resultDiv = document.getElementById("result");
// Input validation
if (isNaN(grossPay) || grossPay < 0) {
resultDiv.innerHTML = "Please enter a valid Gross Pay.";
return;
}
if (isNaN(allowances) || allowances < 0) {
resultDiv.innerHTML = "Please enter a valid number of Allowances.";
return;
}
if (isNaN(medicalPlan) || medicalPlan < 0) {
medicalPlan = 0; // Default to 0 if invalid
}
if (isNaN(retirement401k) || retirement401k < 0) {
retirement401k = 0; // Default to 0 if invalid
}
var payPeriodsPerYear;
switch (payFrequency) {
case "weekly": payPeriodsPerYear = 52; break;
case "biweekly": payPeriodsPerYear = 26; break;
case "semimonthly": payPeriodsPerYear = 24; break;
case "monthly": payPeriodsPerYear = 12; break;
default: payPeriodsPerYear = 26; // Default to bi-weekly
}
// — Tax Calculations —
// 1. Pre-tax Deductions (simplified: assume 401k and medical are pre-tax)
var preTaxDeductions = retirement401k + medicalPlan;
var taxableIncomeBeforeAllowances = grossPay – preTaxDeductions;
if (taxableIncomeBeforeAllowances < 0) taxableIncomeBeforeAllowances = 0;
// 2. Federal Income Tax Withholding (Simplified)
// This is a highly simplified model. Real withholding uses complex tables.
// We estimate taxable income per pay period and apply simplified brackets.
var federalTaxableIncomePerPeriod = taxableIncomeBeforeAllowances – (allowances * federalAllowanceValue / payPeriodsPerYear);
if (federalTaxableIncomePerPeriod < 0) federalTaxableIncomePerPeriod = 0;
var federalIncomeTax = calculateBracketTax(federalTaxableIncomePerPeriod, federalTaxBrackets[filingStatus]);
// 3. Social Security Tax
var socialSecurityTax = 0;
if (grossPay <= SOCIAL_SECURITY_WAGE_BASE / payPeriodsPerYear) {
socialSecurityTax = grossPay * SOCIAL_SECURITY_RATE;
} else {
// If gross pay exceeds the annual base divided by pay periods,
// we can't accurately calculate without year-to-date info.
// For simplicity, we'll apply the rate to the portion within the limit
// or cap it if the entire paycheck is over.
var currentPeriodWageBase = SOCIAL_SECURITY_WAGE_BASE / payPeriodsPerYear;
socialSecurityTax = Math.min(grossPay, currentPeriodWageBase) * SOCIAL_SECURITY_RATE;
}
// 4. Medicare Tax
var medicareTax = grossPay * MEDICARE_RATE;
// Note: Additional Medicare Tax for high earners is not included here.
// 5. CA State Disability Insurance (SDI)
var caSdiTax = 0;
if (grossPay <= CA_SDI_WAGE_BASE / payPeriodsPerYear) {
caSdiTax = grossPay * CA_SDI_RATE;
} else {
// Similar simplification as Social Security for exceeding wage base
var currentPeriodSdiBase = CA_SDI_WAGE_BASE / payPeriodsPerYear;
caSdiTax = Math.min(grossPay, currentPeriodSdiBase) * CA_SDI_RATE;
}
// 6. CA State Income Tax Withholding (Simplified)
// Real withholding uses annualized income and specific tables.
// We estimate taxable income per period and apply simplified brackets.
var caTaxableIncomePerPeriod = taxableIncomeBeforeAllowances – (allowances * caAllowanceValue / payPeriodsPerYear);
if (caTaxableIncomePerPeriod < 0) caTaxableIncomePerPeriod = 0;
var caIncomeTax = calculateBracketTax(caTaxableIncomePerPeriod, caTaxBrackets[filingStatus]);
// — Totals —
var totalTaxesAndDeductions = federalIncomeTax + socialSecurityTax + medicareTax + caSdiTax + caIncomeTax + medicalPlan; // Medical is post-tax if not pre-tax
// If medical was pre-tax, it was already subtracted. We add it back here if it's post-tax.
// Assuming medicalPlan input represents post-tax deduction if it wasn't pre-taxed.
// For simplicity, we'll just add it here assuming it's a post-tax deduction for the net calculation.
// A more robust calculator would differentiate pre/post tax for deductions.
var netPay = grossPay – totalTaxesAndDeductions;
// Format results
var formattedNetPay = netPay.toFixed(2);
var formattedFedTax = federalIncomeTax.toFixed(2);
var formattedSocSec = socialSecurityTax.toFixed(2);
var formattedMedicare = medicareTax.toFixed(2);
var formattedCA_SDI = caSdiTax.toFixed(2);
var formattedCA_StateTax = caIncomeTax.toFixed(2);
resultDiv.innerHTML = `Your Estimated Net Pay: $${formattedNetPay}
Breakdown: Fed Tax $${formattedFedTax}, SS $${formattedSocSec}, Medicare $${formattedMedicare}, CA SDI $${formattedCA_SDI}, CA State Tax $${formattedCA_StateTax}`;
}
// Helper function to calculate tax based on brackets
function calculateBracketTax(taxableIncome, brackets) {
var tax = 0;
var previousLimit = 0;
for (var i = 0; i previousLimit) {
incomeInBracket = Math.min(taxableIncome, bracket.limit) – previousLimit;
tax += incomeInBracket * bracket.rate;
previousLimit = bracket.limit;
} else {
break; // Income is less than the current bracket's start
}
if (taxableIncome <= bracket.limit) {
break; // All income accounted for
}
}
return tax;
}