October 9, 2026 · 7 min read
Paycheck Deductions Explained: What's Taken Out in 2026
See what's taken out of a 2026 paycheck — federal tax, FICA, state tax, 401(k), health premiums — with a worked example of what each really costs you.
2026 Paycheck Deductions Masterclass
A detailed breakdown of pre-tax and post-tax payroll withholdings, FICA taxes, and state profiles.
Overview of Paycheck Deductions
Use the QuickEstimators paycheck calculator to compare rates, deductions, and estimates. Review the result with the paycheck calculator and treat it as a planning estimate rather than a filing result.
The order your paycheck is calculated in
Payroll software follows the same sequence every pay period. That sequence is why two people with the same salary can take home different amounts. 1. Gross pay. Your hours times your rate, or your salary divided by the number of pay periods. 2. Pre-tax deductions come out. Traditional 401(k), most health premiums, HSA and FSA contributions. These shrink the wages that get taxed. 3. Taxes are calculated on what's left: federal income tax, Social Security, Medicare, and state or local tax. 4. Post-tax deductions come out last. Roth 401(k), wage garnishments, union dues, and similar items. What remains is your net pay, the number that lands in your bank account.
The mandatory deductions
Federal income tax is based on the Form W-4 you filled out, not on a flat rate. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. FICA works the same way everywhere in the US: Social Security takes 6.2% of wages up to $184,500 ($11,439 max), and Medicare takes 1.45% of all wages with no cap plus an extra 0.9% on wages above $200,000. State and local income tax varies by location, with 9 zero-tax states and others using flat or graduated brackets.
Pre-tax vs. post-tax: the part most people miss
Pre-tax deductions don't all work the same way. Some lower only your income tax while others lower your FICA too. Traditional 401(k) lowers federal income tax but not FICA. Health, dental, vision premiums (Section 125 plan), HSA, and FSA contributions lower both federal income tax and FICA. Roth 401(k), wage garnishments, and union dues lower neither. Furthermore, Pennsylvania and New Jersey still tax traditional 401(k) contributions at the state level.
A worked example, line by line
Take a single filer with a standard W-4, paid biweekly on a $52,000 salary ($2,000 per paycheck), putting 5% into a traditional 401(k), paying a $100 pre-tax health premium, and living in Texas (no state income tax). Gross pay is $2,000.00, minus $100.00 for 401(k) and $100.00 for health premium. Federal income tax is $132.15, Social Security is $117.80 (calculated on $1,900), and Medicare is $27.55, resulting in a take-home pay of $1,522.50. Setting aside $200 per paycheck lowers take-home by only $168.35 because the remaining $31.65 comes back as lower federal income tax and FICA.
Why your paycheck can change during the year
Social Security stops at $184,500, meaning higher earners see bigger checks late in the year. Open enrollment resets your premiums usually in January. Bonuses are typically withheld at a flat 22% federal rate, which is why a bonus check feels heavily taxed, though the difference is settled when you file using tools like our [bonus tax calculator](/calculators/bonus-tax-calculator/).
How to check your own pay stub
1. Confirm gross pay matches your hours times rate, or your salary divided by pay periods. 2. Find your pre-tax lines and make sure amounts match your benefit elections. 3. Check that Social Security is 6.2% and Medicare 1.45% of the right wages. 4. Ask payroll about any line you don't recognize. Then run your numbers through the [gross-to-net calculator](/calculators/gross-to-net-calculator/) to compare.