Federal Taxes on a California Paycheck
Three federal deductions come out of every American paycheck regardless of state, federal income tax, Social Security, and Medicare. Here's how they work for California workers in 2026.
The Three Federal Deductions
1. Federal Income Tax
Progressive brackets from 10% to 37%. Your employer withholds based on your W-4 filing status and the IRS Publication 15-T withholding tables. For 2026, the federal standard deduction is $16,100 (single) and $32,200 (married filing jointly).
| Rate | Single, Taxable Income | Married Filing Jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
2. Social Security (OASDI)
6.2% employee rate on wages up to the 2026 Social Security wage base of $184,500. Your employer also pays 6.2% (not deducted from your pay). Once your cumulative wages in a calendar year exceed $184,500, Social Security deductions stop for the remainder of that year, your paycheck gets noticeably larger.
When do you hit the Social Security cap? At $184,500 salary, you hit the cap at the end of the year. At $220,000 salary (biweekly), you stop paying Social Security in approximately October. At $369,000+, you hit it mid-year. Maximum annual Social Security withholding in 2026: $11,439.
3. Medicare
1.45% on all wages, no cap. Every dollar you earn is subject to Medicare tax. High earners pay an additional 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (married filing jointly). Your employer matches 1.45% Medicare, but this doesn't come from your paycheck.
Combined Deduction Summary by Salary (Single Filer, 2026)
Effective rates (total tax ÷ gross income). Standard deductions applied, no pre-tax contributions.
| Salary | Federal Tax % | CA State % | FICA % | SDI % | Total Out % | Take-Home % |
|---|---|---|---|---|---|---|
| $60,000 | 8.4% | 3.0% | 7.6% | 1.3% | 20.3% | 79.7% |
| $80,000 | 11.0% | 4.2% | 7.6% | 1.3% | 24.1% | 75.9% |
| $100,000 | 13.2% | 5.2% | 7.6% | 1.3% | 27.3% | 72.7% |
| $120,000 | 14.6% | 5.9% | 7.6% | 1.3% | 29.5% | 70.5% |
| $150,000 | 16.5% | 6.6% | 7.6% | 1.3% | 32.0% | 68.0% |
| $200,000 | 18.4% | 7.3% | 7.2% | 1.3% | 34.1% | 65.9% |