Payroll Tax Spreadsheet for US Small Employers — FICA, FUTA and State UI Wage-Base Caps per Paycheck

Deposit short and the IRS adds 2% to 15% of the shortfall under IRC § 6656. This sheet stops Social Security at the wage base, stops FUTA at the first $7,000 per employee, and prints the exact Form 941 deposit for the check you are running right now.

Your numbers

Gross wages this pay period, one employeeWages already paid to this employee this year, before this periodFederal income tax withheld this period (from IRS Publication 15-T)Social Security wage base for your tax year (SSA notice; 2025 figure shown)FUTA wage base per employee per year (statutory)FUTA net rate after the 5.4% state credit (use 6.0% in a credit-reduction state)%Your state UI taxable wage base (from your state agency notice)Your assigned state UI rate for this year (from your state agency notice)%

Your result

Wages subject to Social Security this period (capped at the wage base)	-
Social Security withheld from the employee at 6.2%	-
Medicare withheld from the employee at 1.45% (no wage cap)	-
Additional Medicare withheld at 0.9% on wages over $200,000 year to date	-
Total withheld from this paycheck, income tax plus FICA	-
Net pay before state income tax and benefit deductions	-

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Deposit short and the IRS adds 2% to 15% of the shortfall under IRC § 6656. This sheet stops Social Security at the wage base, stops FUTA at the first $7,000 per employee, and prints the exa

IRS failure-to-deposit penalty, IRC § 6656: 2% when the deposit lands 1-5 days late, 5% at 6-15 days, 10% after 15 days, 15% once the IRS has issued a notice and demand. At the 10% band, any shortfall over $210 already costs more