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How to Read Your Paycheck

Your pay stub lists every deduction between your gross salary and the money you actually receive. Here is what each line means.

Gross pay

Your total earnings for the pay period before any deductions — salary or hourly wages times hours worked.

Federal withholding

The federal income tax your employer withholds based on your W-4. It is an estimate of your annual tax, spread across paychecks.

Social Security & Medicare (FICA)

6.2% for Social Security (up to the wage base) and 1.45% for Medicare. These are mandatory payroll taxes.

State & local tax

State income tax where applicable, plus any local or city taxes (for example, New York City or some Ohio municipalities).

Pre-tax deductions

401(k), health insurance premiums, and HSA contributions come out before taxes, lowering your taxable income.

Net pay

What is left — your take-home pay. Check yours against our calculator to make sure your withholding looks right.

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More guides

How Is Take-Home Pay Calculated?FICA Taxes Explained2026 Federal Income Tax BracketsStates With No Income Tax (2026)
Disclaimer: These are 2026 estimates for educational purposes, not tax or financial advice. Federal & FICA figures use IRS/SSA 2026 data; state figures use single-filer brackets and exclude local taxes. Your actual taxes depend on deductions, credits, and local taxes.