Loan Lyze

US employer cost · 2026 FICA

Employee Cost Calculator

Estimate what an employee costs beyond salary, including employer payroll taxes, benefits, retirement, recruiting, equipment, workers’ compensation, and overhead.

Method reviewed November 7, 2026 · Planning estimate

Employer cost inputs

Build the loaded cost

Estimated employer cost

Total annual cost

$156,335

42.1% above cash compensation.

Loaded hourly cost

$75

Using 2,080 productive hours.

Average monthly cost

$13,028

Salary and bonus$110,000
Employer payroll taxes$8,835
Benefits$15,000
Retirement contribution$4,400
Workers’ compensation$1,100
Equipment and software$2,000
Annualized recruiting$4,000
Workspace and overhead$11,000
This estimate uses 2026 federal employer FICA rates. Enter jurisdiction-specific unemployment, workers’ compensation, benefits, and overhead costs.

How loaded employee cost is calculated

The calculator adds cash compensation, employer FICA, entered unemployment tax, benefits, retirement contributions, workers’ compensation, equipment, annualized recruiting cost, and overhead. Loaded hourly cost divides the total by your productive-hours estimate.

2026 federal payroll assumptions

Employer Social Security tax is estimated at 6.2% up to the 2026 $184,500 wage base, and employer Medicare tax at 1.45% without that wage cap. Additional Medicare Tax has no employer match. Verify current rules with the Social Security Administration and IRS Topic 751.

Important limitations

  • Unemployment, workers’ compensation, leave, insurance, and mandated-benefit costs vary by jurisdiction and employer.
  • Does not model overtime, equity compensation, payroll-provider fees, severance, bonuses beyond the entered amount, or tax credits.
  • Productive hours should exclude expected leave, holidays, training, and non-billable time when used for pricing.