How this paycheck is calculated
Start with gross wages. Subtract a pre-tax health premium, because those cafeteria-plan premiums usually reduce both income tax and FICA. Subtract a traditional 401(k) only from income-tax wages. Social Security stays 6.2% until the 2026 wage base of $184,500. Medicare stays 1.45% on every dollar, plus 0.9% Additional Medicare tax after $200,000 of wages from the job. Federal income tax then uses the 2026 standard deduction and the seven brackets from 10% through 37%.
Income-tax wages = gross − pre-tax health − traditional 401(k)
Federal tax = brackets(income-tax wages − standard deduction)
Net pay = gross − federal − Social Security − Medicare − state tax − 401(k) − health
On a $75,000 salary, single, no 401(k), this estimate keeps $61,593 in Texas and $58,805 in California. The gap is state income tax: $0 in Texas and $2,788 in California. Federal tax and FICA match.
What a real stub can still add
- City or county tax in places such as New York City, Ohio cities, Pennsylvania townships, and Maryland counties.
- California SDI, Washington WA Cares, and other state payroll deductions.
- Roth 401(k) contributions, which do not reduce current income tax.
- A bonus withheld at the flat supplemental rate instead of your normal bracket.
- Extra withholding or credits from Form W-4.