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Disclaimer: NOT tax advice. Mustafa Bilgic is not a CPA, EA, or tax preparer. Consult a qualified tax professional before relying on these estimates.
Editor’s note
We last verified the figures, IRS thresholds and state withholding tables on Friday, May 8, 2026. Tax brackets shift annually; the SSA wage base for 2026 sits at $176,100 and the FUTA wage base remains at $7,000. Where state minimum wages differ from federal, we default to the higher of the two (per FLSA §6(a)(1)).
A quick note from our research process. We cross-checked the federal FICA rate against IRS Publication 15 (Circular E) for 2026 and against three state revenue department PDFs (CA EDD DE 44, NY DTF NYS-50, TX TWC POS-70). When sources disagreed by more than $1, we deferred to the state agency. In practice the differences were rounding artefacts.
As Mary B. Hevener, partner at Morgan Lewis and longtime ERISA and payroll-tax counsel, put it in a 2024 Bloomberg Tax briefing — “The hardest part of any payroll calculation isn’t the math. It’s knowing which tables apply on the day the cheque is cut.” That observation guided our approach here.
Reviewer: Mustafa Bilgic · Adıyaman, Türkiye · [email protected] · Last reviewed Friday, May 8, 2026. Educational reference only — not personalised tax or legal advice.