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Payroll Taxes 2019 Calculator Usa

Reviewed by Calculator Editorial Team

This calculator helps you determine the total payroll taxes for employees in the USA for the year 2019. It covers federal income tax, Social Security tax, Medicare tax, and state income tax. The calculator provides a breakdown of each tax component and the total payroll tax liability.

How to Use This Calculator

To use this payroll taxes calculator, follow these steps:

  1. Enter the employee's gross wages for the year in the "Gross Wages" field.
  2. Select the employee's filing status from the dropdown menu.
  3. Select the state from the dropdown menu to calculate state income tax.
  4. Click the "Calculate" button to compute the payroll taxes.
  5. Review the results, which will show the breakdown of each tax component and the total payroll tax.

The calculator will display the federal income tax, Social Security tax, Medicare tax, and state income tax, along with the total payroll tax liability.

Federal Income Tax

The federal income tax is calculated based on the employee's gross wages and filing status. The tax rates for 2019 are as follows:

Tax Bracket Tax Rate
0% to $9,700 10%
$9,701 to $39,475 12%
$39,476 to $84,200 22%
$84,201 to $160,725 24%
$160,726 to $204,100 32%
$204,101 to $510,300 35%
$510,301 or more 37%

Formula: Federal Income Tax = Gross Wages × Tax Rate

Social Security Tax

The Social Security tax is a flat rate of 6.2% on the first $132,900 of an employee's gross wages.

Formula: Social Security Tax = Gross Wages × 6.2%

For wages exceeding $132,900, the Social Security tax is capped at $8,278.88.

Medicare Tax

The Medicare tax is a flat rate of 1.45% on all of an employee's gross wages.

Formula: Medicare Tax = Gross Wages × 1.45%

There is no wage limit for the Medicare tax.

State Income Tax

The state income tax varies by state and is calculated based on the employee's gross wages and filing status. The calculator includes state income tax rates for all 50 states.

Note: State income tax rates and brackets can change annually. The rates used in this calculator are based on 2019 data.

Example Calculation

Let's calculate the payroll taxes for an employee with a gross wage of $50,000, filing status of "Single," and residing in California.

  1. Federal Income Tax: $50,000 falls into the 22% tax bracket. Federal Income Tax = $50,000 × 22% = $11,000.
  2. Social Security Tax: $50,000 × 6.2% = $3,100.
  3. Medicare Tax: $50,000 × 1.45% = $725.
  4. California State Income Tax: California has a flat rate of 1% for single filers. California State Income Tax = $50,000 × 1% = $500.
  5. Total Payroll Tax: $11,000 + $3,100 + $725 + $500 = $15,325.

The total payroll tax for this employee is $15,325.

Frequently Asked Questions

What is included in payroll taxes?

Payroll taxes include federal income tax, Social Security tax, Medicare tax, and state income tax. These taxes are deducted from an employee's paycheck and remitted to the government.

How are payroll taxes calculated?

Payroll taxes are calculated based on an employee's gross wages, filing status, and state of residence. The calculator uses the 2019 tax rates and brackets to compute the total payroll tax liability.

Are there any exemptions or deductions for payroll taxes?

Exemptions and deductions can reduce the amount of federal income tax owed. However, Social Security tax, Medicare tax, and state income tax are typically not subject to exemptions or deductions.

How often are payroll taxes due?

Payroll taxes are typically due quarterly, with payments made on the 15th day of the month following the quarter. Employers must remit payroll taxes to the government on time to avoid penalties.