Tax Year 2025 · Federal + FICA

Paycheck Calculator with OBBBA Overtime Deduction 2025

See exactly how your paycheck breaks down — gross pay, federal withholding, Social Security, Medicare, and take-home — then see your projected annual savings from the OBBBA overtime deduction.

● IRS Pub 15-T withholding ● Federal + FICA ● Annual OBBBA savings

Your pay details

Enter your per-pay-period numbers to see your full breakdown.

$
For bi-weekly: 80 is a typical full-time amount (40 hrs/week × 2).
FLSA overtime only — hours worked over 40 per week.
Children under 17 give a $2,000 credit each.
$
Used to check OBBBA phase-out. Leave blank to use this paycheck's annualized total.

Per-paycheck breakdown

Bi-weekly paycheck · 26 pay periods per year

ItemAmount
Regular pay — hrs × $—$0
Overtime pay (1.5×) — hrs × $—$0
Gross pay$0
Federal income tax withheld−$0
Social Security (6.2%) Wage base $168,600−$0
Medicare (1.45%)−$0
Total FICA−$0
Net take-home pay$0
⭐ OBBBA Overtime Deduction
$0

Projected annual federal tax savings from your overtime premium

Annual OT premium
$0
Marginal federal rate
—
Important: The OBBBA deduction is claimed annually on Schedule 1-A — your per-paycheck withholding (shown above) doesn't automatically reflect it. You'll see the savings as a larger refund or smaller tax bill at filing time. The IRS released a 2026 W-4 with a Section 1b worksheet if you want to reduce withholding now.
State taxes not shown: This calculator covers federal income tax + FICA only. State withholding still applies (varies by state) and isn't reduced by OBBBA. See our State Tax Guide for which states conform.
Full overtime calculator →
Federal withholding calculated per IRS Publication 15-T (percentage method, annualized) using 2025 brackets and standard deduction. FICA includes Social Security (6.2%, capped at $168,600 wage base for 2025) and Medicare (1.45%). Additional Medicare tax (0.9% on wages over $200K single) not modeled. State income tax not included. Estimate only — your actual paycheck depends on your W-4 entries, pre-tax benefits, and state rules. Consult a tax professional before filing.

How this calculator works

Built on standard IRS methodology so the numbers match what real employer payroll systems calculate.

1

Federal withholding

Uses the IRS Publication 15-T percentage method (Worksheet 1A): annualize gross pay, subtract standard deduction, apply 2025 brackets, subtract dependent credits, divide by pay periods.

2

FICA

Social Security at 6.2% up to the $168,600 wage base, plus Medicare at 1.45% with no cap. These taxes apply to all gross wages including overtime — OBBBA does not reduce FICA.

3

OBBBA annual savings

Your overtime premium (regular rate × 0.5 × OT hours, annualized) × your marginal federal tax rate = projected annual savings claimed on Schedule 1-A.

Common questions

How this calculator's numbers relate to your actual paycheck.

Does the OBBBA deduction change my per-paycheck withholding?
Not by default. The deduction is claimed annually on Schedule 1-A of Form 1040, reducing your federal tax bill at filing time. Your per-paycheck federal withholding stays the same unless you submit a new W-4. The IRS released a 2026 Form W-4 with a Section 1b worksheet allowing you to adjust withholding for the OBBBA deduction if you want the cash flow benefit during the year instead of at refund time.
Why doesn't this calculator include state taxes?
State income tax rules vary significantly by state — different rates, brackets, deductions, local taxes. Including state taxes would either require a full 50-state implementation or generic assumptions that could mislead you. For accuracy, this calculator shows federal income tax and FICA only. Your state withholding is separate, varies by state, and is not reduced by OBBBA in 43 states. See our State Tax Guide.
How is federal withholding calculated?
The IRS percentage method (Pub. 15-T Worksheet 1A): annualize gross pay × pay periods per year, subtract standard deduction for your filing status, apply 2025 brackets, subtract $2,000 per dependent (Child Tax Credit), then divide annual tax by pay periods. This matches most employer payroll systems. Your actual W-4 may include more nuanced inputs (extra withholding, multiple jobs adjustment) not modeled here.
Why is my actual paycheck different?
Several reasons: pre-tax deductions (401(k), health insurance, HSA, FSA) reduce your taxable wages and are not modeled here; state and local taxes apply on top of federal/FICA; your W-4 may have extra withholding amounts entered; and your overtime hours often vary pay-to-pay. This calculator gives you the federal + FICA picture only.
Does FICA apply to my overtime pay?
Yes. Social Security (6.2% up to the wage base) and Medicare (1.45%, plus 0.9% Additional Medicare Tax over $200,000) apply in full to all overtime pay — including the premium portion deductible under OBBBA. The deduction reduces federal income tax only.
What about my tips? Should those be included?
Not in this calculator. Tip income has its own separate OBBBA deduction (up to $25,000 under IRC §224) and its own calculation — try our Tips Calculator if you receive tips. If you want to model overtime AND tips together, use both calculators separately and add the savings.
Disclaimer. NoTaxOvertimeCalc.com is an independent informational resource and is not affiliated with the IRS or any government agency. This calculator provides estimates only and does not constitute tax, legal, or financial advice. Federal withholding figures are calculated per IRS Publication 15-T (2025) and may differ from your actual paycheck depending on W-4 entries, pre-tax deductions, multiple jobs, additional withholding requests, or AMT. State income tax is not included. Consult a qualified tax professional or CPA before relying on these figures.