California Payroll Deductions Calculator
Use this calculator to estimate your take-home pay in California after common federal and state payroll deductions. Please note that this calculator provides estimates only and should not be considered tax advice. Actual deductions may vary based on specific tax situations, additional withholdings, and other factors.
Estimated Deductions per Pay Period:
Enter your details and click "Calculate" to see your estimated deductions.
Understanding Your California Payroll Deductions
When you receive your paycheck in California, you'll notice that your gross pay (your total earnings before any deductions) is higher than your net pay (the amount you actually take home). This difference is due to various payroll deductions, some of which are mandatory federal and state taxes, while others might be voluntary contributions like retirement plans or health insurance premiums.
Mandatory Deductions Explained:
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Federal Income Tax (FIT): This is a tax levied by the U.S. government on your earnings. The amount withheld depends on your gross income, your filing status (e.g., Single, Married Filing Jointly), and the number of allowances you claim on your W-4 form. More allowances generally mean less tax withheld, but could lead to a larger tax bill at year-end if not enough is withheld.
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California State Income Tax (CA PIT): Similar to federal income tax, California also imposes a state income tax on your earnings. The amount withheld is determined by your gross income, your California filing status, and the number of allowances claimed on your DE 4 form. California has a progressive tax system, meaning higher earners pay a higher percentage of their income in taxes.
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Social Security Tax (OASDI): This federal tax funds retirement, disability, and survivor benefits. For 2024, the employee contribution rate is 6.2% of your gross wages, up to an annual wage base limit of $168,600. Once your year-to-date earnings exceed this limit, Social Security tax is no longer withheld for the remainder of the year.
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Medicare Tax (HI): Also a federal tax, Medicare funds health insurance for the elderly and disabled. The employee contribution rate is 1.45% of all your gross wages, with no wage base limit. An additional Medicare tax of 0.9% applies to wages exceeding certain thresholds ($200,000 for single filers, $250,000 for married filing jointly). This calculator does not include the additional Medicare tax for simplicity.
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California State Disability Insurance (CA SDI): This state-mandated program provides short-term wage replacement benefits to eligible workers who are unable to work due to non-work-related illness or injury, or for family leave. For 2024, the employee contribution rate is 1.1% of your gross wages, with no wage base limit.
Pre-Tax Deductions:
Some deductions, like contributions to a 401(k) retirement plan, health insurance premiums, or Flexible Spending Accounts (FSAs), are "pre-tax." This means they are subtracted from your gross pay before federal and state income taxes are calculated, effectively reducing your taxable income and lowering your income tax liability. They do not typically reduce your income for Social Security or Medicare taxes.
How the Calculator Works (and its Limitations):
This calculator uses simplified formulas and approximate tax rates for 2024 (or the most recent available for CA state components) to provide an estimate. It annualizes your gross pay based on your chosen frequency, applies pre-tax deductions, and then calculates the various taxes. Due to the complexity of tax laws, especially federal and state income tax brackets, credits, and specific W-4/DE 4 elections, this tool cannot provide exact figures. It's designed to give you a general idea of your take-home pay.
Example Calculation:
Let's consider an example:
- Gross Pay per Pay Period: $2,500 (Bi-Weekly)
- Pay Frequency: Bi-Weekly (26 pay periods per year)
- Federal Filing Status: Single
- Federal Allowances: 1
- California Filing Status: Single
- California Allowances: 1
- Pre-Tax Deductions: $200
Based on these inputs, the calculator would first determine your annual gross pay ($2,500 * 26 = $65,000) and annual pre-tax deductions ($200 * 26 = $5,200). It would then calculate:
- Social Security: 6.2% of $2,500 = $155.00
- Medicare: 1.45% of $2,500 = $36.25
- CA SDI: 1.1% of $2,500 = $27.50
- Federal Income Tax: Estimated based on annual taxable income ($65,000 – $5,200 = $59,800) and allowances.
- California State Income Tax: Estimated based on annual taxable income ($65,000 – $5,200 = $59,800) and allowances.
The sum of these deductions would then be subtracted from your $2,500 gross pay to give you an estimated net pay for that pay period.
For precise figures, always refer to your official pay stubs or consult with a qualified tax professional.
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function calculateDeductions() {
// Get input values
var grossPay = parseFloat(document.getElementById("grossPay").value);
var payFrequency = parseFloat(document.getElementById("payFrequency").value);
var federalFilingStatus = document.getElementById("federalFilingStatus").value;
var federalAllowances = parseInt(document.getElementById("federalAllowances").value);
var stateFilingStatus = document.getElementById("stateFilingStatus").value;
var stateAllowances = parseInt(document.getElementById("stateAllowances").value);
var preTaxDeductions = parseFloat(document.getElementById("preTaxDeductions").value);
// Validate inputs
if (isNaN(grossPay) || grossPay < 0 ||
isNaN(federalAllowances) || federalAllowances < 0 ||
isNaN(stateAllowances) || stateAllowances < 0 ||
isNaN(preTaxDeductions) || preTaxDeductions 0) {
if (federalTaxableForFIT <= 11600) {
annualFederalTax = federalTaxableForFIT * 0.10;
} else if (federalTaxableForFIT <= 47150) {
annualFederalTax = 1160 + (federalTaxableForFIT – 11600) * 0.12;
} else if (federalTaxableForFIT <= 100525) {
annualFederalTax = 5426 + (federalTaxableForFIT – 47150) * 0.22;
} else if (federalTaxableForFIT <= 191950) {
annualFederalTax = 17167.50 + (federalTaxableForFIT – 100525) * 0.24;
} else if (federalTaxableForFIT <= 243725) {
annualFederalTax = 39111.50 + (federalTaxableForFIT – 191950) * 0.32;
} else if (federalTaxableForFIT 0) {
if (caTaxableForCA_PIT <= 10412) {
annualCaStateTax = caTaxableForCA_PIT * 0.01;
} else if (caTaxableForCA_PIT <= 24684) {
annualCaStateTax = 104.12 + (caTaxableForCA_PIT – 10412) * 0.02;
} else if (caTaxableForCA_PIT <= 38959) {
annualCaStateTax = 390.00 + (caTaxableForCA_PIT – 24684) * 0.04;
} else if (caTaxableForCA_PIT <= 53980) {
annualCaStateTax = 950.00 + (caTaxableForCA_PIT – 38959) * 0.06;
} else if (caTaxableForCA_PIT <= 68254) {
annualCaStateTax = 1850.00 + (caTaxableForCA_PIT – 53980) * 0.08;
} else if (caTaxableForCA_PIT <= 348636) {
annualCaStateTax = 2990.00 + (caTaxableForCA_PIT – 68254) * 0.093;
} else if (caTaxableForCA_PIT <= 418369) {
annualCaStateTax = 29000.00 + (caTaxableForCA_PIT – 348636) * 0.103;
} else if (caTaxableForCA_PIT <= 697280) {
annualCaStateTax = 36220.00 + (caTaxableForCA_PIT – 418369) * 0.113;
} else if (caTaxableForCA_PIT <= 1000000) { // Simplified top bracket
annualCaStateTax = 67700.00 + (caTaxableForCA_PIT – 697280) * 0.123;
} else {
annualCaStateTax = 104800.00 + (caTaxableForCA_PIT – 1000000) * 0.133; // "Millionaire's tax"
}
}
annualCaStateTax = Math.max(0, annualCaStateTax – caPersonalExemptionCredit – caDependentCredit);
// Convert annual taxes back to per-pay-period
var perPeriodSocialSecurityTax = annualSocialSecurityTax / payFrequency;
var perPeriodMedicareTax = annualMedicareTax / payFrequency;
var perPeriodSdiTax = annualSdiTax / payFrequency;
var perPeriodFederalTax = annualFederalTax / payFrequency;
var perPeriodCaStateTax = annualCaStateTax / payFrequency;
var totalDeductions = perPeriodSocialSecurityTax + perPeriodMedicareTax + perPeriodSdiTax + perPeriodFederalTax + perPeriodCaStateTax + preTaxDeductions;
var netPay = grossPay – totalDeductions;
// Display results
var resultDiv = document.getElementById("result");
resultDiv.innerHTML =
"
Gross Pay: $" + grossPay.toFixed(2) + "" +
"
Pre-Tax Deductions: $" + preTaxDeductions.toFixed(2) + "" +
"
Federal Income Tax (Est.): $" + perPeriodFederalTax.toFixed(2) + "" +
"
California State Income Tax (Est.): $" + perPeriodCaStateTax.toFixed(2) + "" +
"
Social Security Tax: $" + perPeriodSocialSecurityTax.toFixed(2) + "" +
"
Medicare Tax: $" + perPeriodMedicareTax.toFixed(2) + "" +
"
California SDI Tax: $" + perPeriodSdiTax.toFixed(2) + "" +
"
Total Estimated Deductions: $" + totalDeductions.toFixed(2) + "" +
"
Estimated Net Pay: $" + netPay.toFixed(2) + "" +
"
Disclaimer: This calculator provides estimates only. Actual deductions may vary. Consult a tax professional for personalized advice.";
}
// Calculate on page load with default values
window.onload = calculateDeductions;