Employee Payroll Cost Calculator

Find the full yearly cost of an employee, including employer taxes and benefits, and the cost per hour.

Pay Type
$
Employer Taxes
Your assigned SUTA rate.
$
Varies by state.
Benefits and Other Costs
$
Depends on job class and state.
$
Equipment, software, training.
Fractions and decimals both work.
Total Cost per Year
Wages
Social Security + Medicare
FUTA + SUTA
Benefits and other
Cost above wages
Cost per paid hour
Per Month

Positions

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What an Employee Really Costs

Wages are only part of the cost. Employers also pay their share of payroll taxes, unemployment taxes, workers' compensation insurance and benefits.

Social Security: 6.2% of wages up to $184,500 (2026)   Medicare: 1.45% of all wages
Federal unemployment (FUTA): 0.6% of the first $7,000 per employee (6.0% less the 5.4% state credit)
State unemployment (SUTA): your rate × wages up to your state's wage base

The additional 0.9% Medicare tax on high earners is withheld from the employee only, so it isn't an employer cost.

Worked Example

Tips

Employers in states that owe FUTA credit reductions pay more than 0.6%. New employers usually get a standard SUTA rate for the first years. Paid time off doesn't add cash cost, but it lowers the hours actually worked, which raises the cost per productive hour.