We checked employer FICA rates (6.2% + 1.45% = 7.65%), the simplified FUTA planning assumption (0.6% effective on first $7,000), annualization math for hourly and salary paths, and the disclosed limitations (Social Security wage base not modeled; SUI/WC user-entered). All checked claims are marked Verified within the tool’s estimate scope.
This calculator is not tax advice. Verification result: ready to publish with the stated disclaimers.
1 claim
Employer FICA is 6.2% Social Security + 1.45% Medicare = 7.65%
Employer rates under §3111 match employee rates under §3101
1 claim
Social Security wage base is not modeled; high earners may pay less SS than 6.2% × full wages
Disclosure is correct. Tool intentionally omits year-specific
1 claim
Common planning estimate is 0.6% effective FUTA on first $7,000 ≈ $42/employee/year after full state credit
Gross FUTA 6.0% with up to 5.4% credit → 0.6% net is the
3 claims
$25 × 40 × 52 = $52,000 wages; × 7.65% FICA = $3,978; total $55,978; $26.91/hr
Same wages + FUTA $42 + 2% SUI $1,040 + $400×12 benefits = $61,860 total; $29.74/hr
Salary path at $52,000 matches hourly $25 full-time FICA math
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