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Employer Payroll Tax Calculator: Calculate FICA, SUTA, and State Taxes

Employer payroll tax calculator guide covering FICA, FUTA, SUTA, and state-specific taxes. See how payroll taxes affect employee costs.

Open the Calculator

Employee Cost Calculator

Pre-configured with your state tax rates. Adjust salary, benefits, and overhead to model your specific hire.

Your Inputs

Annual Base Salary$80,000
Stateyour state
Industry / Workers’ Comp ClassOffice / Clerical
Monthly Benefits$650
401(k) Employer Match4%
SUTA Rate2.7%
SUTA Wage Base$15,000
Workers’ Comp (per $100)$0.80
Annual Overhead$3,000

Total Annual Cost

$101,207

Loaded multiplier: 1.27× base salary

Cost ComponentAnnual
Base Salary$80,000
Employer Taxes (FICA, FUTA, SUTA)$6,567
Workers’ Comp$640
Benefits + 401(k) Match$11,000
Overhead$3,000

Open the interactive calculator to adjust every input and export a PDF report.

Types of employer payroll taxes

Four taxes make up the employer side of payroll. Each has its own rate, wage base, and rules.

  • FICA (7.65%). Social Security at 6.2% up to the 2026 wage base of $184,500, plus Medicare at 1.45% with no cap. The employer pays this on top of wages and withholds an identical 7.65% from the employee.
  • FUTA (0.6% effective). Federal unemployment tax on the first $7,000. The 6.0% gross rate is offset by a 5.4% state credit, capping the federal cost at $42 per employee per year.
  • SUTA (state unemployment). Set by each state and experience-rated. Wage bases range from $7,000 to over $60,000, so the same salary produces very different SUTA costs by state.
  • State paid-leave and disability surcharges. States like California, New York, New Jersey, and Washington add paid family/medical leave or disability contributions on top of SUTA.

How payroll taxes are calculated

Each tax is a percentage of wages, but the wage bases and caps differ.

Social Security = min(salary, $184,500) × 6.2%

Medicare = salary × 1.45%

FUTA = min(salary, $7,000) × 0.6%

SUTA = min(salary, state wage base) × state rate

Workers’ comp = salary × (rate per $100 payroll)

Worked example: $100,000 salary in California

Isolate just the employer payroll taxes for a six-figure role in a high-tax state.

California’s representative new-employer SUTA rate is 3.4% on a $7,000 wage base. Here is the employer payroll-tax breakdown (benefits and overhead excluded):

Base salary (reference)$100,000
Social Security (6.2% up to $184,500)$6,200
Medicare (1.45%, no wage cap)$1,450
FUTA (0.6% on first $7,000)$42
SUTA — California (3.4% up to $7,000 wage base)$238
Total employer payroll taxes$7,930

The employer pays $7,930 in payroll taxes on top of the $100,000 salary — of which $7,650 is FICA alone. Add benefits, a 401(k) match, and overhead in the calculator to reach the full fully loaded cost.

Related resources

Data Sources & Methodology

Every rate and formula is checked against the issuing agency before publication. Last updated 2026-08-24.

IRS

FICA, FUTA tax rate & wage base

U.S. DOL

FUTA credit, federal wage & hour

State Workforce Agencies

SUTA rates, wage bases, new-employer rates

BLS

Industry salary benchmarks & turnover

Frequently Asked Questions

What is the fully loaded cost of an employee?

The fully loaded cost of an employee is the total annual cost to employ them: base salary plus employer payroll taxes (FICA, FUTA, SUTA), workers’ compensation, benefits, and overhead. Using TrueHireCost’s current default assumptions, an $80,000 employee has an estimated annual employer cost of approximately $101,207. Actual costs vary by state, benefits, workers’ compensation, retirement contributions, and overhead. Under those defaults the loaded multiplier is about 1.27× base salary ($101,207).

How is the fully loaded employee cost calculated?

TrueHireCost adds employer FICA (7.65%), federal and state unemployment tax, workers’ comp (varies by state and industry), benefits, and overhead to the base salary. You can adjust each input for any U.S. state and industry.

What employer taxes do I pay on top of salary?

Employers pay 7.65% FICA (6.2% Social Security + 1.45% Medicare), FUTA (up to 0.6% on the first $7,000), state unemployment (SUTA), and state disability insurance where applicable.

Is the TrueHireCost calculator free?

Yes. The TrueHireCost employee cost calculator is free to use, requires no sign-up, and works for all 50 U.S. states and 20 major industries.

For Estimation Purposes Only

TrueHireCost provides cost estimates for informational purposes only and is not professional tax, legal, or HR advice. Actual employer costs vary by experience rating, industry classification, carrier, and jurisdiction. Consult a qualified CPA, tax advisor, or HR professional before making hiring or payroll decisions.