Overtime Pay Tax Calculator

Formatting only. This does not change the calculation.
The FLSA regular rate of pay. Used when pay is entered hourly.
Straight-time hours only. 80 is a full-time every-two-weeks cheque; the upper bound allows an annual pay period.
29 U.S.C. 207(a)(1) requires at least one and one-half times the regular rate over 40 hours a week.
Form W-4 step 3 total, e.g. 2,000 per qualifying child.
Traditional 401(k), HSA and section 125 premiums. Reduce income tax; 401(k) does not reduce FICA.
Applies that state's own rate schedule. Leave unset to use a flat effective rate instead.
A flat effective rate, used when no state is selected above.
Form W-4 step 4(c).
6.0% gross, less a credit of up to 5.4% for state unemployment tax paid on time, so 0.6% for most employers. Applies to the first 7,000 of wages a year.
Your experience rate from your state unemployment agency. Rates and wage bases are set per state, so this is not assumed.
Your state's annual taxable wage base. Defaults to the federal 7,000 FUTA base; check your state agency for the real figure.
Overtime pay
375
US Paycheck and Take-Home Pay Calculator
Take-home pay per period
1,992.16
Gross per period
2,375
Annual gross
61,750
Annual take-home
51,796.16
Federal income tax
201.15
Social Security
147.25
Medicare
34.44
Additional Medicare
0
State income tax
0
How state tax was computed
flat effective rate
Local income tax
0
Total deductions
382.84
Effective tax rate on gross
16.12 %
Percentage kept
83.88 %
Regular (straight-time) pay
2,000
FLSA overtime premium (qualified overtime)
125
Section 225 overtime deduction for the year
0
Year-to-date gross
2,375
Year-to-date Social Security
147.25
Year-to-date tax withheld
382.84
Year-to-date take-home
1,992.16
Employer Social Security
147.25
Employer Medicare
34.44
Employer FUTA
1.62
Employer state unemployment tax
0
Employer payroll taxes
183.31
Total cost to the employer
2,558.31
Total payroll tax, employee plus employer
365
Worked out from IRS Revenue Procedure 2024-40, inflation-adjusted items for tax year 2025 and 10 other sources.
Federal withholding here uses the Publication 15-T percentage method with the standard deduction. Your employer may withhold a slightly different amount depending on your W-4.
An estimate. Actual withholding depends on your employer's payroll system, your Form W-4 entries, and state and local rules. It is not a substitute for your pay stub or the IRS Tax Withholding Estimator.

How this is worked out

7 steps
  1. Gross for the period = 25 x 80 h = 2000 regular plus 10 h at 1.5x (37.5/h) = 375 overtime, total 2375
  2. Annual gross = 61750 over 26 pay periods.
  3. Annualised taxable income = 61750 - 0 pre-tax - 16100 standard deduction = 45650
  4. Federal tax on that = 5230; per period 201.15
  5. Social Security 6.2% on wages up to 184500 = 147.25
  6. Medicare 1.45% with no cap = 34.44
  7. Take-home per period = 1992.16
Deduction breakdowntable
itemamount
Gross pay2,375
Federal income tax-201.15
Social Security-147.25
Medicare-34.44
Net pay1,992.16
Pay stubtable
sectionitemcurrentyearToDate
EarningsRegular pay2,0002,000
EarningsOvertime pay375375
EarningsGross pay2,3752,375
Taxes withheldFederal income tax201.15201.15
Taxes withheldSocial Security147.25147.25
Taxes withheldMedicare34.4434.44
Net payNet pay1,992.161,992.16

Results are general information, not financial, tax, legal, medical or engineering advice.