Worked example · Form ST-18
How much tax is taken out of my paycheck? Form ST-18
Short answer: on a $75,000 salary paid every two weeks, $515.67 comes out of each $2,884.62 check for federal taxes — $295.00 income tax, $178.85 Social Security, $41.83 Medicare — leaving $2,368.94. Here is what each line is and when it stops.
The three lines on every pay stub 2026
Every US paycheck loses money on three federal lines before you see a dollar:
- Federal income tax10%–37% by bracket
- Social Security6.2% to $184,500
- Medicare1.45% of all wages
Federal income tax is the only line with brackets — the first $16,100 of a single filer’s 2026 salary is never touched by it, thanks to the standard deduction. Social Security and Medicare take their cut from the first dollar, but Social Security stops at $184,500 of wages for the year: earn more than that and the 6.2% line disappears from your remaining paychecks.
Worked: $75,000 paid every two weeks single
- Gross per check ($75,000 ÷ 26)$2,884.62
- Federal income tax$295.00
- Social Security (6.2%)$178.85
- Medicare (1.45%)$41.83
- Net per check$2,368.94
The gross check is $2,884.62; $515.67 never reaches your account. Note this is federal only: state income tax, 401(k) deferrals, and health-insurance premiums are additional lines your employer adds, which is why this page’s numbers and your actual stub will differ. Post your own salary, filing status, and pay frequency to see your per-check lines.
Common questions Form ST-18
How much tax is taken out of each paycheck?
It depends on the salary, but on $75,000 paid every two weeks as a single filer in 2026: $295.00 federal income tax, $178.85 Social Security, and $41.83 Medicare per check — $515.67 total, leaving $2,368.94. State taxes and benefits are extra lines.
Why is my paycheck smaller than my salary divided by 26?
Three federal lines come out first: income tax by bracket, Social Security at 6.2%, and Medicare at 1.45%. Then your employer adds its own lines — state tax, 401(k), health insurance. The gross-per-pay figure is a ceiling, not a promise.
Does Social Security tax stop at some point in the year?
Yes. In 2026 Social Security tax applies to the first $184,500 of wages only. Once your year-to-date pay crosses that line, the 6.2% deduction stops for the rest of the year — an instant raise until January.