This gross pay to net pay calculator turns your gross paycheck into an estimated take-home (net) figure by subtracting pre-tax deductions, FICA, federal income tax, and state income tax — in the correct order. Enter your gross pay per period, your withholding rates, and any pre-tax deductions to see a clean line-by-line breakdown of where every dollar goes for 2026.
Take a $2,500 biweekly gross check with $150 in pre-tax deductions, a 12% effective federal rate, and 4% state. After $150 pre-tax, FICA of $191.25 (7.65% of $2,500), $282 federal, and $94 state, you net roughly $1,783. Adjust the pre-tax treatment and rates in the tool for your situation — the example here uses a simplified FICA-on-gross assumption common for 401(k)-only deferrals.
Payroll subtracts items in a specific sequence, and the order matters because pre-tax deductions shrink the base that taxes apply to:
What survives all six steps is your net pay.
Two coworkers can earn the identical $2,500 gross and bring home very different amounts — the difference is usually pre-tax benefits. Health insurance and HSA contributions are exempt from both income tax and FICA, so they are the most tax-efficient dollars on your stub. A traditional 401(k) dodges income tax but not FICA. A Roth 401(k) dodges neither now (but is tax-free later). When you maximize the FICA-and-income-tax-exempt benefits, more of your gross converts to value rather than tax.
For most U.S. wage earners, net pay lands at roughly 65–80% of gross. The exact share depends on your income (higher earners lose more to progressive brackets), your state (no-income-tax states like Texas and Florida keep a few percentage points more), and your benefit elections. The single most overlooked deduction is FICA: it is a flat 7.65% that comes out no matter how low your income tax is, which is why even minimum-wage paychecks shrink noticeably.
To turn a per-check net into an annual figure, multiply by your number of pay periods: 52 for weekly, 26 for biweekly, 24 for semi-monthly, 12 for monthly. Be careful not to mix biweekly (26) with semi-monthly (24) — a biweekly schedule produces two "extra" paychecks a year (the famous three-paycheck months), which can meaningfully change budgeting. Our pay frequency guide explains that math in detail.
Subtract pre-tax deductions, then FICA (7.65%), federal income tax, and state income tax from gross. What remains is net (take-home) pay.
Gross is total earnings before deductions; net is what you take home after taxes and deductions, typically 20–35% lower.
Yes. They reduce the wages taxes are computed on. Health/HSA lower income tax and FICA; traditional 401(k) lowers income tax but not FICA.
Usually FICA (a fixed 7.65%), state/local taxes, and benefit deductions like health insurance, plus your W-4 withholding choices.