United States
VerifiedKey Figures
Income Tax Range
10%–37%
Tax year 2025
Employer Contribution Rate
6.2% + 1.45%
On gross salary
Employee SS Rate
6.2% + 1.45%
Deducted from gross
Minimum Wage
US$7
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| 10% Bracket | US$0 — US$11,925 | 10% |
| 12% Bracket | US$11,925 — US$48,475 | 12% |
| 22% Bracket | US$48,475 — US$103,350 | 22% |
| 24% Bracket | US$103,350 — US$197,300 | 24% |
| 32% Bracket | US$197,300 — US$250,525 | 32% |
| 35% Bracket | US$250,525 — US$626,350 | 35% |
| 37% Bracket | US$626,350 — and above | 37% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Social Security (OASDI)
Capped at US$10,918
Medicare (HI)
Employer Contributions
Social Security (OASDI)
Capped at US$10,918
Medicare (HI)
Employment Rules Summary
Key obligations for employers in United States
Minimum Wage
US$7 per hour
Annual Leave
—
Sick Leave
—
Notice Period
—
Probation Period
—
Maternity Leave
—
Paternity Leave
—
Overtime Rate
1.5× standard rate
Payroll Frequency
Bi-weekly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in United States
ACA Employer-Sponsored Health Insurance (ESI)
Private — MandatoryUnder the Affordable Care Act (ACA), Applicable Large Employers (ALEs) with 50+ FTE employees must offer minimum essential health coverage to full-time employees or face penalties (employer mandate). Employer typically contributes 70-80% of premium. Average employer cost is approximately $7,000/year for single coverage and $20,000/year for family coverage (2024 KFF survey).
Employer
—
Medicare (Public Program)
PublicFederal public health insurance for employees aged 65+ and certain disabled individuals. Funded via Medicare payroll tax of 1.45% paid by both employer and employee on all wages (no ceiling). Employers must withhold and match the Medicare tax. An additional 0.9% applies on employee wages above $200,000 (employer does not match).
Employer
1.45%
Official Sources
Government authorities for United States employment and tax
Quick Payroll Calculator
United States - Estimates only
Minimum wage: US$7 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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