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.
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 $15,000 (single) and $30,000 (married filing jointly).
| Rate | Single — Taxable Income | Married Filing Jointly |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 |
| 37% | Over $626,350 | Over $751,600 |
6.2% employee rate on wages up to the 2026 Social Security wage base of $176,100. Your employer also pays 6.2% (not deducted from your pay). Once your cumulative wages in a calendar year exceed $176,100, Social Security deductions stop for the remainder of that year — your paycheck gets noticeably larger.
When do you hit the Social Security cap? At $176,100 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 $352,200+, you hit it mid-year. Maximum annual Social Security withholding in 2026: $10,918.
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.
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 | 8.6% | 3.1% | 7.6% | 1.1% | 20.5% | 79.5% |
| $80,000 | 11.5% | 4.4% | 7.6% | 1.1% | 24.6% | 75.4% |
| $100,000 | 13.6% | 5.4% | 7.6% | 1.1% | 27.7% | 72.3% |
| $120,000 | 15.0% | 6.0% | 7.6% | 1.1% | 29.8% | 70.2% |
| $150,000 | 16.8% | 6.7% | 7.6% | 1.1% | 32.3% | 67.7% |
| $200,000 | 18.6% | 7.3% | 6.9% | 1.1% | 34.0% | 66.0% |