Employer Cost Calculator 2026
Estimate employer-side payroll costs for a new hire.
SUTA source: official California new-employer SUTA guidance. New employer rate shown for California.
| Cost item | Annual | Monthly | Per paycheck (biweekly) |
|---|---|---|---|
| Gross salary | $60,000 | $5,000 | $2,308 |
| Employer Social Security (6.2%) | $3,720 | $310 | $143 |
| Employer Medicare (1.45%) | $870 | $73 | $33 |
| Additional Medicare | $0 | — | — |
| FUTA (federal unemployment) | $42 | — | — |
| California SUTA | $238 | — | — |
| Total employer cost | $64,870 | $5,406 | $2,495 |
| Cost above salary | $4,870 | — | — |
| Total cost as % of salary | 8.1% |
Estimated using 2026 statutory employer payroll taxes. SUTA rate shown is the typical new employer rate. Your actual rate depends on claims history.