How your New York paycheck is calculated
New York State withholding
The combined deduction and exemption allowance for your pay period, filing status and number of IT-2104 allowances is subtracted from your wages, then the 2026 exact-calculation table is applied. Very high earners (annualized net wages from $1,077,550 single or $2,155,350 married) use the Method III top rates.
New York City and Yonkers
If you live in New York City, NYC resident tax is withheld using the NYS-50-T-NYC 2026 tables (withholding rates 2.05% to 4.25%). Yonkers residents have 16.75% of their New York State withholding withheld as the Yonkers resident surcharge. Nonresidents who only work in NYC owe no NYC income tax; the Yonkers nonresident earnings tax is not included here.
NY SDI and Paid Family Leave
Disability benefits (often shown as NY SDI or DBL) are 0.5% of wages, capped at $0.60 a week. Paid Family Leave for 2026 is 0.432% of gross wages, up to $411.91 a year. Employers may choose to pay these for you, in which case they will not appear on your stub.
Federal income tax, Social Security and Medicare
Federal withholding uses the IRS 2026 percentage method for automated payroll systems (Publication 15-T, Worksheet 1A). Social Security is 6.2% of wages up to the $184,500 wage base, and Medicare is 1.45% of all wages plus 0.9% Additional Medicare Tax on wages above $200,000. Per-paycheck Social Security and Medicare are shown as a yearly average: if you pass the wage base, your later paychecks will show none.
What this calculator does not include
This estimate does not cover bonuses or other supplemental wages, multiple jobs, Roth (after-tax) contributions, HSA payroll contributions, wage garnishments, or tips and overtime deductions unless you enter them on Form W-4 Step 4(b). See the methodology for details.
Frequently asked questions
How much is NY Paid Family Leave in 2026?
0.432% of your gross wages each pay period, up to a maximum of $411.91 for the year. Someone earning $1,000 a week contributes about $4.32 a week.
Do I pay NYC tax if I work in Manhattan but live in New Jersey?
No. New York City personal income tax applies to NYC residents. Choose "None" for local tax if you do not live in the five boroughs.
What is an IT-2104 allowance?
IT-2104 is the New York State withholding certificate. Each allowance adds $1,000 a year to the amount subtracted before tax is figured.
How is federal income tax withholding calculated?
We follow Worksheet 1A of IRS Publication 15-T (2026) for a 2020-or-later Form W-4: your taxable pay is annualized, adjusted by the Form W-4 entries (Step 2 checkbox, Step 3 credits, Step 4 other income, deductions and extra withholding), run through the 2026 percentage-method table for your filing status, and divided back by your number of paychecks. Our engine reproduces all 4,350 cells of the IRS 2026 wage-bracket tables for weekly, biweekly, semimonthly and monthly pay.
Why does Social Security stop at $184,500?
For 2026 the Social Security (OASDI) wage base is $184,500 (SSA). The 6.2% employee tax applies only to wages up to that amount each year. Medicare (1.45%) has no cap, and employers must withhold an extra 0.9% Additional Medicare Tax on wages above $200,000 in the year, regardless of filing status.
Is withholding the same as the tax I will owe?
No. Withholding is an estimate taken from each paycheck. Your actual tax is settled when you file your return and depends on all your income, deductions and credits, so you may get a refund or owe more.
Official sources
- NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods
- NYS-50-T-NYC (1/26) New York City Withholding Tax Tables and Methods
- NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and Methods
- NY Paid Family Leave: 2026 updates (0.432%, $411.91 max)
- NY Workers' Compensation Board: Disability benefits employee contribution
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Rev. Proc. 2025-32 (2026 tax brackets and standard deduction)
- SSA: 2026 Social Security wage base ($184,500)
- IRS Topic 560: Additional Medicare Tax