Resources · 2026
S-corp payroll cost calculator
Estimate what the corporation will spend on one shareholder-employee’s wages and employer payroll taxes.
Annual estimate
- Taxable wages
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- Employer Social Security
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- Employer Medicare
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- Other employer costs
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- Total employer cost
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Enter annual wages to see the estimate.
For 2026, employer Social Security is 6.2% of the first $184,500 in covered wages. Employer Medicare is 1.45% of all covered wages. The Additional Medicare Tax is employee-paid. Individual payroll rounding may produce a small difference.
Use this estimate alongside your tax adviser’s review of reasonable compensation, business profit and filing costs when considering an S-corporation election.