US paycheck deductions
Every type of deduction you might see on a US pay stub, with what it means for your taxable wages and FICA.
- Federal income tax withheldThe IRS amount your employer withholds based on your W-4 and earnings.
- Social Security tax6.2% of wages up to the annual Social Security wage base.
- Medicare tax1.45% of all wages, with an additional 0.9% over $200,000.
- State income tax withheldYour state's share of payroll income tax. Varies by state.
- Local / city income tax withheldCity, county, or municipal income tax. Common in OH, PA, IN, NY, MI, KY, MO.
- FICA (combined SS + Medicare)Social Security plus Medicare. Combined employee rate 7.65% on most wages.
- Traditional 401(k) contributionPre-tax retirement contribution. Reduces federal taxable income (not FICA).
- Roth 401(k) contributionAfter-tax retirement contribution. Qualified withdrawals are tax-free.
- HSA contributionPre-tax contribution to a Health Savings Account (HDHP required).
- FSA contribution (Health or Dependent Care)Pre-tax flexible spending account. Use-it-or-lose-it.
- Health insurance premiumMost employer health, dental, vision premiums are pre-tax (Section 125).
- Wage garnishmentCourt-ordered deduction. Federal CCPA caps disposable earnings exposure.
- Child supportIncome withholding order. CCPA limits up to 50%/55%/60%/65% based on circumstances.
- Union duesVoluntary post-tax deduction in most states.