Start with gross pay
Gross pay is compensation before taxes and deductions. Salary payroll generally divides annual salary by the number of pay periods. Hourly gross pay depends on paid regular hours, overtime and other taxable earnings such as a bonus or commission.
Different deductions can use different taxable-wage bases, so a pay stub may show gross wages, federal taxable wages and Social Security or Medicare wages that do not match exactly.
Federal income-tax withholding
Federal withholding is an estimated prepayment of federal income tax. Payroll uses taxable wages, pay frequency and Form W-4 information. Filing status, the Step 2 multiple-jobs election, dependent credits, other income, deductions and additional withholding can all change the amount.
Withholding is not final annual tax liability. A tax return reconciles payments and credits with the tax calculated for the year.
Social Security and Medicare
Employee Social Security withholding generally applies at 6.2% up to the annual Social Security wage base. Payroll must consider year-to-date covered wages when an employee approaches that limit. Medicare withholding generally applies at 1.45% without the same wage cap.
Employers also begin withholding Additional Medicare Tax after Medicare wages paid by that employer exceed the statutory withholding threshold. Final liability is reconciled on the employee’s return.
Pre-tax and after-tax deductions
A qualifying pre-tax deduction can reduce one or more taxable-wage bases. Treatment is benefit-specific: a traditional 401(k) deferral generally reduces federal income-tax wages but generally remains subject to Social Security and Medicare, while qualifying health-plan, HSA or FSA payroll amounts may receive different treatment.
After-tax deductions are removed after applicable taxes are calculated. Roth retirement contributions, certain insurance elections, union dues or other employer programs may appear here. Garnishments can also reduce the payment, but their rules are not modeled by this calculator.
Florida income tax is $0
Florida does not levy individual state income tax, so this calculator displays the Florida income-tax line as $0. That state rule does not eliminate federal withholding or FICA. Read why Florida has no personal income tax for the separate constitutional and state-revenue explanation.
Why your employer’s result may differ
Payroll results can differ because of rounding, pay-date calendars, year-to-date wages, benefit tax treatment, prior payments, employer configuration and information on file. Compare the same pay period and assumptions before concluding that either estimate is wrong.
Use this calculator as an educational estimate. For an exact payroll record, consult the employer’s payroll department; for tax-return decisions, use current IRS guidance or a qualified professional.
Frequently asked questions
What percentage is taken from a Florida paycheck?
There is no universal percentage. Federal withholding depends on taxable wages, pay frequency and Form W-4 entries, while FICA and benefit deductions are calculated separately.
Is Florida income tax taken from employee paychecks?
No individual Florida state income tax is withheld. Other federal taxes and payroll deductions may still apply.