Payroll Guides & Resources
Free, comprehensive guides to help you understand payroll taxes, deductions, and take-home pay. Written for employees, freelancers, and small business owners.
How to Calculate Payroll Taxes
Step-by-step guide with 2026 tax brackets and examples
What is OASDI Tax?
Social Security tax explained — rates, limits, and history
Gross vs Net Pay Explained
Understand the difference and what gets deducted
2026 Federal Tax Brackets
Complete tax bracket tables for single & married filers
Tipped Employee Payroll
Tip credit, tipped minimum wage, and reporting rules
Self-Employment Tax Calculator
Calculate SE tax for freelancers and 1099 contractors
S-Corp Payroll Calculator
Reasonable salary & tax savings for S-Corp owners
Nanny Payroll Calculator
Household employee taxes and nanny tax thresholds
Small Business Payroll
Budget payroll taxes for your team
Overtime Pay Calculator
Time-and-a-half and double-time calculations
Bonus Tax Calculator
How bonuses are taxed — 22% flat rate explained
Manual Payroll Guide
Step-by-step withholding calculations
Employer Cost Calculator
True cost of hiring an employee beyond salary
1099 vs W-2 Worker Classification
IRS, DOL, and state tests for contractor vs employee classification.
Alternative Minimum Tax 2026
AMT exemption, phaseout thresholds, and Form 6251 walkthrough.
Backdoor Roth IRA 2026
Step-by-step conversion, pro-rata rule, and Form 8606 reporting.
Bonus & Supplemental Wage Tax 2026
IRS 22% flat method, 37% aggregate rule, and W-2 box 1 mechanics.
Form 941 Employer Payroll Tax 2026
Quarterly federal tax return, deposit schedules, and penalty avoidance.
Home Office Deduction 2026
IRS exclusive-use test, Form 8829, simplified method, and depreciation recapture.
HSA Tax Advantages 2026
Triple-tax advantage, contribution limits, HDHP rules, and Form 8889.
Multi-State Remote Work Payroll Tax
Withholding, nexus, reciprocity, and credit-for-tax-paid mechanics.
Quarterly Estimated Taxes 2026
Form 1040-ES, safe-harbor rules, due dates, and penalty math.
RSU vs ISO vs NSO Tax 2026
How each equity comp type is taxed at vest, exercise, and sale.
S-Corp Reasonable Compensation
2026 IRS rules on salary vs distribution and audit risk factors.
Self-Employment Tax & Schedule SE 2026
15.3% SE tax mechanics, deduction for half, and Schedule SE walkthrough.
SEP IRA vs Solo 401(k) 2026
IRS contribution limits, math, and examples for self-employed retirement.
W-4 Withholding Optimization 2026
Step-by-step Form W-4 tuning to hit a target refund or take-home pay.
1099 vs W-2 Misclassification Penalties (2026 Guide)
1099 vs W-2 Misclassification Penalties (2026 Guide) — 2026 guidance.
Charitable Contribution Payroll Deduction 2026 — IRS Pub 526, 60% AGI Cap, DAF, Donor-Advised Funds
Charitable Contribution Payroll Deduction 2026 — IRS Pub 526, 60% AGI Cap, DAF, Donor-Advised Funds — 2026 guidance.
Section 179 vs Bonus Depreciation 2026 — $1,250,000 Cap, 40% Phase-Down, Vehicle Limits + Worked Examples
Section 179 vs Bonus Depreciation 2026 — $1,250,000 Cap, 40% Phase-Down, Vehicle Limits + Worked Examples — 2026 guidance.
EITC Earned Income Credit 2026 — Limits, Calculator & Filing Guide
EITC Earned Income Credit 2026 — Limits, Calculator & Filing Guide — 2026 guidance.
Medicare Additional Tax & NIIT (2026 Guide)
Medicare Additional Tax & NIIT (2026 Guide) — 2026 guidance.
OASDI vs Medicare Tax for Self-Employment (2026 Breakdown): Schedule SE, Wage Base, Additional Medicare
OASDI vs Medicare Tax for Self-Employment (2026 Breakdown): Schedule SE, Wage Base, Additional Medicare — 2026 guidance.
FICA Tip Credit for Restaurants 2026 — IRC §45B, Form 8027, $5.15 Floor + Worked Examples
FICA Tip Credit for Restaurants 2026 — IRC §45B, Form 8027, $5.15 Floor + Worked Examples — 2026 guidance.
Payroll Tax Credits — R&D Section 41 (2026 Guide)
Payroll Tax Credits — R&D Section 41 (2026 Guide) — 2026 guidance.
QBI Deduction Section 199A Pass-Through (2026)
QBI Deduction Section 199A Pass-Through (2026) — 2026 guidance.
QBI Deduction Section 199A — Payroll W-2 Aggregation 2026
QBI Deduction Section 199A — Payroll W-2 Aggregation 2026 — 2026 guidance.
QSEHRA vs ICHRA vs HRA Comparison (2026): Small Business Health Reimbursement Decision Guide
QSEHRA vs ICHRA vs HRA Comparison (2026): Small Business Health Reimbursement Decision Guide — 2026 guidance.
Roth Conversion Tax Calculation (2026 Guide)
Roth Conversion Tax Calculation (2026 Guide) — 2026 guidance.
S-Corp Reasonable Compensation IRS Rules (2026)
S-Corp Reasonable Compensation IRS Rules (2026) — 2026 guidance.
Section 125 Cafeteria Plan: 2026 Payroll Tax Savings Guide for Employers and Employees
Section 125 Cafeteria Plan: 2026 Payroll Tax Savings Guide for Employers and Employees — 2026 guidance.
Social Security Tax Wage Base 2026
Social Security Tax Wage Base 2026 — 2026 guidance.
Social Security Wage Base History 1937-2026 + Trust Fund Solvency Analysis
Social Security Wage Base History 1937-2026 + Trust Fund Solvency Analysis — 2026 guidance.
Solo 401(k) vs SEP-IRA for Self-Employed (2026 Guide)
Solo 401(k) vs SEP-IRA for Self-Employed (2026 Guide) — 2026 guidance.
State Disability Insurance Payroll Rates 2026 — All States SDI/TDI/PFL Tax Tables
State Disability Insurance Payroll Rates 2026 — All States SDI/TDI/PFL Tax Tables — 2026 guidance.
State Income Tax Comparison 2026
State Income Tax Comparison 2026 — 2026 guidance.
What You'll Learn
Our payroll guides cover the most common questions employees and employers have about compensation and taxes:
- How payroll taxes work — Federal income tax brackets, Social Security, Medicare, and state taxes
- What OASDI means on your pay stub — Why 6.2% of your paycheck goes to Social Security
- Gross vs net pay — Understanding the gap between your salary offer and actual take-home
- State tax differences — Why moving to a no-income-tax state increases your paycheck
- Pre-tax vs post-tax deductions — How 401(k) and health insurance affect your taxes