Result
How to use this calculator
Enter the employee's salary, your state SUTA rate (from your state unemployment agency or your experience-rating notice), and whether FUTA applies. The calculator adds the employer-side taxes that never show up on a paycheck. Share a pre-filled link like ?salary=60000&suta=2.7&futa=on.
What the employer pays on top of salary
Employer FICA: 7.65% of wages — 6.2% Social Security (on wages up to the $184,500 wage base for 2026) plus 1.45% Medicare (no cap). FUTA: a nominal 6.0% on the first $7,000 of wages, but nearly every employer takes the full 5.4% credit for paying state unemployment tax, leaving an effective 0.6% = $42 per employee. SUTA: your state rate applied to your state's taxable wage base (the federal floor is $7,000; many states tax more). Verify FUTA details against the current IRS Form 940 instructions before filing.
Example: $60,000 salary
Employer FICA $4,590 (SS $3,720 capped at the wage base + Medicare $870) + FUTA $42 + SUTA 2.7% × $7,000 = $189 → total employer taxes $4,821, true annual cost $64,821 — about 8% on top of salary before benefits, insurance, and equipment.
FAQ
How much more does the employer pay than the employee?
The employer matches the employee's FICA dollar-for-dollar: another 6.2% Social Security (up to the wage base) plus 1.45% Medicare — 7.65% total. On a $60,000 salary that is $4,590 the employee never sees, on top of unemployment taxes. Self-employed people pay both halves, which is why their combined rate is 15.3%.
What is FUTA and what is its rate?
The Federal Unemployment Tax Act tax funds the federal-state unemployment system. The nominal rate is 6.0% on the first $7,000 of each employee's wages, but employers who pay state unemployment tax on time claim a credit of up to 5.4%, leaving an effective 0.6% — $42 per employee per year. Some states owe a small surcharge under FUTA credit-reduction rules.
How do I find my SUTA rate?
Your state unemployment agency mails an experience-rating notice each year (or posts it in your online account). New employers usually get a standard new-employer rate — commonly around 2.7% but it varies widely by state and industry. Each state also sets its own taxable wage base, from the $7,000 federal floor up to $50,000+ in some states.