US Employer Cost Calculator
Calculate the true cost of employing someone in the US. See how employer FICA taxes, FUTA, state unemployment, and 401(k) matching add to salary costs.
Employee Salary
Enter the gross salary for 2025
Total Employer Cost
What it actually costs to employ someone
Employer Payroll Tax Rates 2025
Employer Cost Examples
| Gross Salary | Employer FICA | FUTA/SUTA | Total Cost |
|---|---|---|---|
| $30,000 | $2,295 | $312 | $32,607 |
| $40,000 | $3,060 | $312 | $43,372 |
| $50,000 | $3,825 | $312 | $54,137 |
| $60,000 | $4,590 | $312 | $64,902 |
| $75,000 | $5,738 | $312 | $81,050 |
| $100,000 | $7,650 | $312 | $107,962 |
| $150,000 | $11,475 | $312 | $161,787 |
Based on employer payroll taxes only. 401(k) matching and benefits would add to total cost.
Popular Employer Cost Calculations
Quick access to employer costs for common US salaries
Click any salary to see the full employer cost breakdown
Understanding Employer Costs
Employer FICA Taxes
Employers must match the FICA taxes paid by employees. This includes 6.2% Social Security tax on wages up to $176,100 and 1.45% Medicare tax on all wages. Combined, employers pay 7.65% on most employee wages.
FUTA Tax
The Federal Unemployment Tax Act (FUTA) tax is 6% on the first $7,000 of each employee's wages. However, employers who pay state unemployment taxes on time receive a credit of up to 5.4%, reducing the effective FUTA rate to just 0.6% (maximum $42 per employee per year).
State Unemployment Tax (SUTA)
State unemployment tax rates vary by state and employer experience rating. New employers typically pay a standard rate (often 2-3%), while established employers may pay more or less based on their layoff history. Rates and wage bases differ significantly between states.
401(k) Employer Match
While not mandatory, many employers offer 401(k) matching as a benefit. Common matches include 50% of employee contributions up to 6% of salary, or dollar-for-dollar up to 3-4%. This is an additional cost beyond payroll taxes.