US Payroll Calculator and Pay Stub Template 2026 - Federal and State Withholding, Social Security, Medicare, Excel for Small Business

State income tax withholding is calculated for 10 states (California, Georgia, Illinois, Missouri, New Jersey, New York (with New York City and Yonkers), North Carolina, Ohio, Pennsylvania, Virginia) and is 0 for the 9 states with no wage income tax. For other states you enter it from your state's tables.

A payroll spreadsheet for small employers: enter each paycheck's gross pay and get federal and state income tax withholding, Social Security, Medicare, state employee contributions, net pay, year-to-date totals per employee and a printable pay stub.

What you get

• One Excel file (xlsx), formulas only, no macros: Settings, Employees (up to 25), Payroll register (600 paychecks), Pay stub, and the tax tables used.
• Federal income tax withholding from IRS Publication 15-T (2026), Worksheet 1A and the Annual Percentage Method tables - for Forms W-4 from 2020 or later (filing status, Step 2 box, Steps 3 and 4).
• Social Security 6.2% up to $184,500 per employee per year, Medicare 1.45%, Additional Medicare 0.9% on wages over $200,000 - IRS Publication 15 (2026), tracked year to date.
• State income tax withholding from each state's 2026 employer withholding tables or formula for California, Georgia, Illinois, Missouri, New Jersey, New York (with New York City and Yonkers), North Carolina, Ohio, Pennsylvania, Virginia; 0 for Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
• State employee contributions (disability, paid family leave, worker unemployment) with wage caps and annual maximums for: Alaska, California, Colorado, Connecticut, Hawaii, Maine, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, Washington.
• Pre-tax 401(k) and Section 125 deductions handled separately (income tax wages vs FICA wages).
• Pay stub with this-period and year-to-date amounts.

Checked: the register and pay stub were compared with a separate implementation of the IRS worksheet and tables in 554 values across 52 paychecks, including the Social Security wage base and the $200,000 Additional Medicare threshold - 0 differences. State withholding was compared with a separate implementation of the same state formulas in 292 cases with 0 differences. Against the 31 worked examples printed in the states' own publications: 30 match to the cent, the other one differs by 1 cent.

Not calculated: income tax withholding for other states and local taxes other than New York City and Yonkers (you enter them), Forms W-4 from 2019 or earlier, supplemental wages at the flat rate, tips, employer taxes (FUTA, SUTA, employer FICA).

Estimates for planning - not tax or payroll advice. Not affiliated with the IRS or any state agency. Confirm against IRS and state publications before you pay.

Refunds: if the file does not open or does not calculate as described, a fixed version or a full refund within 30 days. Contact sungje5575@gmail.com.