Calculating net pay (take-home pay) involves subtracting various taxes and deductions from an employee's gross wages. For employees working in Georgia, the primary deductions to consider are federal income tax, Social Security tax, Medicare tax, and Georgia state income tax. This calculator provides an estimate based on common payroll tax rates and Georgia-specific withholding information.
Federal Income Tax Withholding
Federal income tax withholding is determined by information provided by the employee on Form W-4. This includes marital status, the number of dependents, and any additional income or deductions. The IRS uses tax tables (Publication 15-T) to calculate the correct amount to withhold. Our calculator uses a simplified method that closely approximates these tables.
Social Security and Medicare Taxes (FICA)
These are federal payroll taxes that fund Social Security and Medicare programs.
Social Security Tax: The rate is 6.2% on wages up to an annual limit ($168,600 for 2024).
Medicare Tax: The rate is 1.45% on all wages, with no income limit. Additional Medicare tax of 0.9% applies to earnings over $200,000 (for single filers). This calculator does not include the Additional Medicare Tax for simplicity.
Georgia State Income Tax Withholding
Georgia has a progressive income tax system. The amount withheld depends on the employee's gross wages, pay frequency, and the number of allowances claimed on the Georgia Form G-4. The top marginal tax rate in Georgia is 5.75%.
The withholding for Georgia income tax is calculated using specific withholding tables provided by the Georgia Department of Revenue, based on gross pay and the number of exemptions claimed.
How This Calculator Works
This calculator estimates your net pay by:
Calculating Federal Income Tax withholding based on gross wages, pay frequency, and claimed exemptions (using a simplified tax table methodology).
Calculating Social Security tax (6.2% of gross wages up to the annual limit).
Calculating Medicare tax (1.45% of gross wages).
Calculating Georgia State Income Tax withholding based on gross wages, pay frequency, and claimed exemptions (using Georgia's tax brackets and withholding tables).
Summing all tax withholdings and subtracting them from the gross wages to arrive at the net pay.
Disclaimer: This calculator is for informational purposes only and provides an estimation. It does not account for all possible deductions (like health insurance premiums, retirement contributions, garnishments, or other state/local taxes). Always consult with a payroll professional or refer to official tax documents for precise calculations.
var FEDERAL_TAX_BRACKETS_SINGLE = [
{ limit: 11600, rate: 0.10 },
{ limit: 47150, rate: 0.12 },
{ limit: 100525, rate: 0.22 },
{ limit: 191950, rate: 0.24 },
{ limit: 243725, rate: 0.32 },
{ limit: 607950, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
];
// Simplified standard deduction for 2024 (approximate for calculation)
// This is a simplification; actual withholding tables are more complex.
var STANDARD_DEDUCTION_ANNUAL_SINGLE = 14600;
var STANDARD_DEDUCTION_ANNUAL_MARRIED = 29200;
// Georgia State Tax Brackets (2024 – Flat Tax Approximation for simplicity, actual is progressive)
// Georgia uses a progressive system, but withholding tables are complex.
// For simplicity, we'll use a simplified withholding calculation based on exemptions and gross pay.
// The actual GA withholding is often based on tables that factor in allowances directly.
function calculatePayroll() {
var grossWages = parseFloat(document.getElementById('grossWages').value);
var payFrequency = document.getElementById('payFrequency').value;
var exemptions = parseInt(document.getElementById('exemptions').value);
if (isNaN(grossWages) || grossWages < 0) {
alert("Please enter a valid positive number for Gross Wages.");
return;
}
if (isNaN(exemptions) || exemptions < 0) {
alert("Please enter a valid non-negative number for Exemptions.");
return;
}
var grossWagesAnnually = grossWages;
if (payFrequency === 'weekly') {
grossWagesAnnually = grossWages * 52;
} else if (payFrequency === 'biweekly') {
grossWagesAnnually = grossWages * 26;
} else if (payFrequency === 'semimonthly') {
grossWagesAnnually = grossWages * 24;
} else if (payFrequency === 'monthly') {
grossWagesAnnually = grossWages * 12;
}
// — Federal Tax Calculation (Simplified) —
// This is a simplified approximation. Real calculations use IRS Publication 15-T.
// We'll use the annualized taxable income approach for demonstration.
var taxableIncomeAnnual = grossWagesAnnually – STANDARD_DEDUCTION_ANNUAL_SINGLE; // Assuming single filer for simplicity
if (taxableIncomeAnnual < 0) taxableIncomeAnnual = 0;
var federalTaxAnnual = 0;
var remainingIncome = taxableIncomeAnnual;
for (var i = 0; i 0) {
if (i < FEDERAL_TAX_BRACKETS_SINGLE.length – 1) {
var nextBracketLimit = FEDERAL_TAX_BRACKETS_SINGLE[i+1].limit – FEDERAL_TAX_BRACKETS_SINGLE[i].limit;
if(bracket.limit === Infinity) nextBracketLimit = Infinity; // Handle last bracket
if (bracket.limit === 11600 && i === 0) nextBracketLimit = 11600; // first bracket is up to 11600
if (bracket.limit === 47150 && i === 1) nextBracketLimit = 47150 – 11600;
if (bracket.limit === 100525 && i === 2) nextBracketLimit = 100525 – 47150;
if (bracket.limit === 191950 && i === 3) nextBracketLimit = 191950 – 100525;
if (bracket.limit === 243725 && i === 4) nextBracketLimit = 243725 – 191950;
if (bracket.limit === 607950 && i === 5) nextBracketLimit = 607950 – 243725;
taxableInBracket = Math.min(remainingIncome, nextBracketLimit);
if(bracket.limit === Infinity && i === 6) taxableInBracket = remainingIncome; // last bracket is the rest
if(bracket.limit === 11600 && i === 0) taxableInBracket = Math.min(remainingIncome, 11600);
if(bracket.limit === 47150 && i === 1) taxableInBracket = Math.min(remainingIncome, 47150 – 11600);
if(bracket.limit === 100525 && i === 2) taxableInBracket = Math.min(remainingIncome, 100525 – 47150);
if(bracket.limit === 191950 && i === 3) taxableInBracket = Math.min(remainingIncome, 191950 – 100525);
if(bracket.limit === 243725 && i === 4) taxableInBracket = Math.min(remainingIncome, 243725 – 191950);
if(bracket.limit === 607950 && i === 5) taxableInBracket = Math.min(remainingIncome, 607950 – 243725);
} else {
taxableInBracket = remainingIncome; // Last bracket
}
federalTaxAnnual += taxableInBracket * bracket.rate;
remainingIncome -= taxableInBracket;
} else {
break;
}
}
var federalTaxWithheld = federalTaxAnnual / getPayPeriodsPerYear(payFrequency);
// — Social Security Tax —
var socialSecurityRate = 0.062;
var socialSecurityLimit = 168600; // 2024 limit
var taxableForSocialSecurity = Math.min(grossWagesAnnually, socialSecurityLimit);
var socialSecurityTaxAnnual = taxableForSocialSecurity * socialSecurityRate;
var socialSecurityTaxWithheld = socialSecurityTaxAnnual / getPayPeriodsPerYear(payFrequency);
// — Medicare Tax —
var medicareRate = 0.0145;
var medicareTaxAnnual = grossWagesAnnually * medicareRate;
var medicareTaxWithheld = medicareTaxAnnual / getPayPeriodsPerYear(payFrequency);
// — Georgia State Income Tax (Simplified Withholding) —
// This uses a generalized approach based on typical GA withholding tables.
// Actual tables are complex and vary by pay period.
var georgiaTaxRate = 0.0575; // Top marginal rate, but withholding is progressive.
var georgiaTaxableIncome = grossWagesAnnually – (exemptions * 1000); // Simplified deduction per exemption
if (georgiaTaxableIncome < 0) georgiaTaxableIncome = 0;
// Using a simplified progressive withholding based on common GA tables.
// These are approximations. The actual calculation depends on specific tables.
var georgiaTaxAnnual;
if (grossWagesAnnually <= 7000) { // Example thresholds, actual tables are more nuanced
georgiaTaxAnnual = grossWagesAnnually * 0.01; // Example rate for lower income
} else if (grossWagesAnnually <= 12000) {
georgiaTaxAnnual = (7000 * 0.01) + ((grossWagesAnnually – 7000) * 0.02); // Example rate
} else {
// Approximating progressive withholding based on income and exemptions
// This is a significant simplification. Real withholding uses detailed tables.
var baseTax = (7000 * 0.01) + (5000 * 0.02); // Tax on first 12000
var incomeAbove12k = grossWagesAnnually – 12000;
// A common method is to estimate tax based on annual income and then apply the exemption adjustment.
// For this example, we'll apply a simplified progressive rate and then adjust for exemptions.
var estimatedAnnualTax = grossWagesAnnually * 0.0575; // High end approximation
var exemptionAdjustment = exemptions * 500; // Simplified adjustment amount per exemption
georgiaTaxAnnual = estimatedAnnualTax – exemptionAdjustment;
if (georgiaTaxAnnual < 0) georgiaTaxAnnual = 0;
// Further refinement based on common GA withholding table structures
if (payFrequency === 'weekly') {
if (grossWages <= 300) georgiaTaxAnnual = 0;
else if (grossWages <= 500) georgiaTaxAnnual = (grossWages – 300) * 0.01;
else if (grossWages <= 1000) georgiaTaxAnnual = (200 * 0.01) + ((grossWages – 500) * 0.02);
else georgiaTaxAnnual = (200 * 0.01) + (500 * 0.02) + ((grossWages – 1000) * 0.0575); // simplified
} else if (payFrequency === 'biweekly') {
if (grossWages <= 600) georgiaTaxAnnual = 0;
else if (grossWages <= 1000) georgiaTaxAnnual = (grossWages – 600) * 0.01;
else if (grossWages <= 2000) georgiaTaxAnnual = (400 * 0.01) + ((grossWages – 1000) * 0.02);
else georgiaTaxAnnual = (400 * 0.01) + (1000 * 0.02) + ((grossWages – 2000) * 0.0575); // simplified
} else if (payFrequency === 'semimonthly') {
if (grossWages <= 650) georgiaTaxAnnual = 0;
else if (grossWages <= 1100) georgiaTaxAnnual = (grossWages – 650) * 0.01;
else if (grossWages <= 2200) georgiaTaxAnnual = (450 * 0.01) + ((grossWages – 1100) * 0.02);
else georgiaTaxAnnual = (450 * 0.01) + (1100 * 0.02) + ((grossWages – 2200) * 0.0575); // simplified
} else if (payFrequency === 'monthly') {
if (grossWages <= 1300) georgiaTaxAnnual = 0;
else if (grossWages <= 2200) georgiaTaxAnnual = (grossWages – 1300) * 0.01;
else if (grossWages <= 4400) georgiaTaxAnnual = (900 * 0.01) + ((grossWages – 2200) * 0.02);
else georgiaTaxAnnual = (900 * 0.01) + (2200 * 0.02) + ((grossWages – 4400) * 0.0575); // simplified
}
// Applying exemption adjustment again to the per-period estimate
georgiaTaxAnnual = georgiaTaxAnnual – (exemptionAdjustment / getPayPeriodsPerYear(payFrequency));
if (georgiaTaxAnnual < 0) georgiaTaxAnnual = 0;
}
var georgiaTaxWithheld = georgiaTaxAnnual;
// If the calculation was done based on annual, divide by pay periods.
// If done per period, use as is. For simplicity, let's assume the above gives the per-period amount.
// The logic above tries to simulate per-period withholding from tables.
if (payFrequency === 'weekly') georgiaTaxWithheld = georgiaTaxAnnual; // If georgiaTaxAnnual was calculated per period
else if (payFrequency === 'biweekly') georgiaTaxWithheld = georgiaTaxAnnual;
else if (payFrequency === 'semimonthly') georgiaTaxWithheld = georgiaTaxAnnual;
else if (payFrequency === 'monthly') georgiaTaxWithheld = georgiaTaxAnnual;
// Final check to ensure no negative tax
if (federalTaxWithheld < 0) federalTaxWithheld = 0;
if (socialSecurityTaxWithheld < 0) socialSecurityTaxWithheld = 0;
if (medicareTaxWithheld < 0) medicareTaxWithheld = 0;
if (georgiaTaxWithheld < 0) georgiaTaxWithheld = 0;
var totalTaxWithheld = federalTaxWithheld + socialSecurityTaxWithheld + medicareTaxWithheld + georgiaTaxWithheld;
var netPay = grossWages – totalTaxWithheld;
document.getElementById('result').innerHTML = "$" + netPay.toFixed(2) +
"Gross Wages: $" + grossWages.toFixed(2) +
" | Federal Tax: $" + federalTaxWithheld.toFixed(2) +
" | Social Security: $" + socialSecurityTaxWithheld.toFixed(2) +
" | Medicare: $" + medicareTaxWithheld.toFixed(2) +
" | GA State Tax: $" + georgiaTaxWithheld.toFixed(2) +
"";
}
function getPayPeriodsPerYear(frequency) {
switch (frequency) {
case 'weekly': return 52;
case 'biweekly': return 26;
case 'semimonthly': return 24;
case 'monthly': return 12;
default: return 12; // Default to monthly if unrecognized
}
}