What does this role cost the firm in 2026? Employer FICA is $3,978.00. FUTA is $42.00. SUTA is $1,040.00. The annual employer cost is $57,060.00, and the burden is 9.73%.
United States · employer side
Employer Payroll Cost Calculator
This page estimates what one employee costs a small U.S. business, not what that person takes home. You enter a salary or an hourly figure. The calculator adds employer Social Security and Medicare from the 2026 IRS Publication 15 rates, then adds only the unemployment tax and extras you type in.
It is not a paycheck estimator and it does not run payroll. Open the same tool on its own page if you want a quieter layout: cost of one employee.
Tax-year assumptions: 2026. Employer Social Security 6.2% up to $184,500. Employer Medicare 1.45% with no wage cap. Source: IRS Publication 15 (Circular E), 2026, and the SSA contribution and benefit base for 2026.
Employer cost register · USD
One role, loaded
TY 2026
- Cash wages
- Employer FICA
- Extras
Loaded employer cost / year
$57,060
Worked examples from this calculator
That hourly path is $52,000.00 of cash wages. With the same 0.6% FUTA and 2% SUTA entries, the employer cost is again $57,060.00 for the year.
Employer Social Security stops at 6.2% of $184,500.00, which is $11,439.00. Employer Medicare on $200,000.00 is $2,900.00. Employer FICA is $14,339.00 before any unemployment tax you enter.
Open a worksheet, not seven tabs at once
Start with one role, then carry the same salary into a budget, a first-year sheet, or a raise comparison. The figures stay in this browser until you change them.
Other employer-cost tools
Cost of one employee
The same one-role estimate on its own page, with notes on when the 2026 FICA model fits.
Annual payroll budget
Add two to eight roles and see the year total, the average cost per person, and each role’s share.
Payroll burden rate
Turn wages and extras into a burden percent and a cost for each $1.00 of wages.
New-hire first-year cost
Separate the recurring cost of the role from recruiting, equipment, training, and relocation.
Employee vs contractor cost
Compare a W-2 column with a 1099 column. Classification is not decided here.
Overtime cost to the employer
Split regular and overtime wages, then apply the same burden if you choose to.
Headcount and raise planner
Compare scenario A with scenario B. The result is B minus A in annual employer cost.
Questions owners usually ask
What is the difference between employer FICA and employee FICA?
In this model, employer FICA is the company’s 6.2% Social Security tax on wages up to the 2026 wage base plus the company’s 1.45% Medicare tax. Employee FICA is withheld from the paycheck. This site does not estimate that withholding or the net check.
Why are there no tables for all 50 states?
State unemployment rates, local taxes, and workers’ compensation tariffs are not the same in every state, and this site does not invent them. You enter the FUTA and SUTA figures you already have from a notice or a CPA.
What does burden mean on this page?
Burden is the amount above cash wages, divided by those wages. If wages are $52,000.00 and the extras plus employer FICA are $5,060.00, the burden is 9.73%.
How is FUTA different from SUTA?
FUTA is the federal unemployment tax. SUTA or SUI is the state unemployment tax on your experience-rate notice. This calculator does not file either tax and does not apply the FUTA credit unless you enter an effective rate.
Is this ADP, Gusto, Paychex, or a payroll service?
No. Budgeteer Payroll Lab does not process paychecks, withhold tax, or file returns. The numbers stay in your browser.
Does the employee versus contractor tool tell me how to classify a worker?
No. That page is a cost comparison only. IRS and Department of Labor worker classification is not legal advice on this site and is not computed by the calculator.
What is the 2026 Social Security wage base in this model?
The 2026 Social Security wage base used here is $184,500. Employer Social Security is 6.2% of wages up to that amount. The figure comes from IRS Publication 15 for 2026 and the SSA contribution and benefit base. Employer Medicare has no wage base in this model.