Employer Payroll Tax Calculator

01Pay

Pay frequency

02State unemployment tax

State unemployment tax rate

Established employers get their own rate each year on a state rate notice.

Employer payroll taxes

$4,875

per year on $60,000 in pay

Average per paycheck
$187.50
First paycheck of the year
$252.69
Social Security (employer)
$3,720
Medicare (employer)
$870
FUTA
$42
State unemployment
$243
Taxes as % of pay
8.125%
  • New Texas employers pay 2.7% or their industry's average rate, whichever is higher.
  • FUTA stops after the first $7,000 of pay, so paychecks from number 4 on carry less employer tax.
  • Paychecks are assumed equal and to start on January 1. Pre-tax benefits that are exempt from Social Security, Medicare or FUTA (such as Section 125 health premiums) would lower these taxes.

Employer payroll taxes: $4,875 per year on $60,000 in pay

Show the breakdown
Employer taxes on this employee
LineFirst paycheckLast paycheckYear
Gross pay$2,308$2,308$60,000
Social Security (6.2% employer share)$143$143$3,720
Medicare (1.45% employer share)$33$33$870
Federal unemployment (FUTA)$14$0$42
Texas unemployment tax$62$0$243
Total employer taxes$253$177$4,875
Employer taxes by type
76%SOCIAL
  • Social Security$3,72076%
  • Medicare$87018%
  • FUTA$421%
  • State unemployment$2435%

See the full breakdown and tables (opens in a new tab)

Calculator by CalcBloc · rates from official sources, checked 2026-10-17.