Gross to Net Pay Calculator

Net = gross − pre-tax deductions − federal income tax − FICA (7.65%) − state/local tax − post-tax deductions. Income tax uses the federal brackets after the standard deduction.

Gross is the offer; net is the reality

Gross pay is the number on a job offer or in a contract — the full amount before anything is taken out. Net pay is what actually arrives after tax and deductions. The gap is usually 20–35%: federal income tax on the brackets (after the standard deduction), FICA at 7.65% (Social Security + Medicare), any state or local income tax, and your own deductions. Knowing the net is what lets you compare offers, budget, or sanity-check a relocation across state lines.

Worked example — $75,000 gross, single, 2025, no state tax: Federal ≈ $8,114 · FICA $5,738 · net ≈ $61,149 a year (about 82% of gross), or roughly $5,096 a month.

Why net isn’t just “gross minus a tax rate”

Income tax is progressive — only the slice of income in each band is taxed at that band’s rate, so your effective rate is well below your top bracket. FICA, by contrast, is flat (until the Social Security wage cap). Pre-tax deductions complicate it further: a 401(k) lowers income tax but not FICA, while health and HSA lower both. That’s why a single headline rate misses the mark, and why this works each layer separately to land on the real net.

Scope and caveats

This computes US federal income tax and FICA exactly from the brackets and wage base, plus a flat state/local rate you provide — state tax in reality has its own brackets and local add-ons, so treat that as an estimate. It assumes the standard deduction and even pay across the year, and doesn’t cover itemised deductions, credits, contribution limits or employer specifics. Use it to get within a few percent of your true net, then refine with your pay stub or a tax professional.