What payroll taxes does an employer pay on a W-2 worker in 2025?

The employer pays 6.2% Social Security on wages up to $176,100 (max $10,918), 1.45% Medicare on all wages, and FUTA of up to $42 per employee (0.6% of the first $7,000 with the state credit). State unemployment (SUTA) and benefits are additional. (Source: IRS Topic No. 751 & 759.)

Does the employer pay the 0.9% Additional Medicare Tax?

No. The 0.9% Additional Medicare Tax is paid by the employee only — there is no employer match. The employer must withhold it once wages exceed $200,000, but it is the employee's tax. (Source: IRS Topic No. 560.)

Does this include state unemployment or income tax?

No. This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. State unemployment (SUTA) rates vary by state and employer, and federal/state income-tax withholding is a separate system not computed here. (Source: IRS Topic No. 751 & 759.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No wage figures or other inputs are ever transmitted to any server.

Employer Payroll Tax Cost Calculator 2025 — True Cost of a W-2 Worker

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Employer Payroll Tax Cost Calculator 2025 (2025)

The employer’s federal payroll tax on a W-2 worker in 2025 is 7.65% FICA (6.2% Social Security up to $176,100 + 1.45% Medicare) plus FUTA of up to $42 per employee. Enter a salary below to see the true loaded cost — wages plus those employer taxes.

Enter annual wages below to see the employee share, the employer share, and the combined payroll tax — Social Security capped at the wage base, Medicare on every dollar, the 0.9% surtax for high earners, and employer FUTA. Everything runs in your browser — no wage data is transmitted.

Important: This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. It does not include state unemployment (SUTA), which varies by state and employer, or federal/state income-tax withholding, which is a separate system. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025); figures for the 2025 tax year, data as of 2024-10-10. Rates and the wage base change yearly; this is not tax or legal advice.