🔍 Most Googled Pay Stub Terms
OASDI = Social Security
YTD = Year-To-Date
FICA = Social Security + Medicare
FWT = Federal Withholding Tax
SWT = State Withholding Tax
Gross = Before deductions
Net = Your take-home
Mandatory Deductions (Everyone Pays These)
Social Security (OASDI)Mandatory
6.2%
Funds Social Security retirement and disability benefits. Applies to wages up to the 2026 Wage Base.
2026 Wage Base: $184,500 · Max annual: $11,439
Medicare (HI Tax)Mandatory
1.45%
Funds Medicare healthcare for people 65+. No wage cap — applies to ALL wages. High earners pay 0.9% additional Medicare tax over $200K.
No cap · Additional 0.9% over $200K (single)
Federal Income TaxMandatory
10–37%
Based on your W-4 allowances and 2026 tax brackets. Your employer withholds estimated taxes from each paycheck. Reconciled on your April tax return.
2026 brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%
State Income TaxMandatory*
0–13%
9 states have no income tax: TX, FL, NV, WA, WY, AK, SD, TN, NH. Other states range 1–13%. California tops at 13.3%.
*Varies by state. 9 states = $0
Common Pre-Tax Deductions (Reduce Your Taxable Income)
401(k) / 403(b)Pre-Tax ✓
Up to 3–6%
Retirement savings contribution. Reduces your taxable income dollar-for-dollar. Employer often matches 50–100% of your contribution up to a limit.
2026 limit: $24,500 ($32,500 if age 50+)
Health Insurance PremiumsPre-Tax ✓
Varies
Employee share of employer-sponsored health insurance. Reduces taxable income. Average employee contribution: $600–1,200/year for single, $2,000–6,000/year for family.
Pre-tax under Sec. 125 / Cafeteria Plans
FSA / HSA ContributionsPre-Tax ✓
Up to $3,400/yr
Flexible Spending Account (FSA) or Health Savings Account (HSA) for medical expenses. HSA requires a high-deductible health plan (HDHP).
2026 FSA: $3,400 · HSA: $4,400 (single), $8,750 (family)
Dental / Vision InsurancePre-Tax ✓
$5–50/paycheck
Supplemental insurance premiums withheld pre-tax. Average employee dental premium: $25–60/month. Vision: $5–20/month.
Pre-tax under employer benefit plan
YTD (Year-To-Date)Reference
Running total
YTD columns on your pay stub show cumulative totals since January 1 of the current year. YTD Gross is your total earnings so far this year; YTD FICA shows total Social Security and Medicare paid. Useful for verifying your W-2 at tax time and tracking progress toward deduction limits (like the $184,500 Social Security wage cap).
2026 Social Security YTD cap: $184,500 • Once reached, OASDI/SS stops withholding
Paycheck Deduction Estimator
| Deduction | Rate | Amount |
|---|
✅ Important: Federal and FICA tax calculations are based on 2026 IRS rates. State income taxes are not included in this estimator — deduct 0-13% additional depending on your state. Other deductions (life insurance, parking, garnishments) vary by employer. Actual withholding may differ based on your specific W-4 elections and filing status. This is an estimate, not a guarantee.
Frequently Asked Questions
FICA (Federal Insurance Contributions Act) combines Social Security (6.2%) and Medicare (1.45%) taxes, totaling 7.65% of your gross wages. Your employer matches this 7.65% contribution — making the combined Social Security system contribution 15.3% of your wages. Self-employed people pay the full 15.3% themselves (called self-employment tax), though they can deduct half of it from income.
This is a common misconception — withholding should be relatively consistent throughout the year at similar income levels. However, Social Security tax does stop once you reach the $184,500 wage base for 2026. So if you earn over $184,500, your paychecks will be slightly larger after crossing that threshold. Also, if you received a bonus early in the year, the supplemental flat withholding rate (22%) may have caused that paycheck to look different.
Yes — traditional 401k contributions reduce your federal taxable income. At a 22% marginal tax rate, $1,000 in 401k contributions saves $220 in federal taxes, plus state tax savings. The net cost of the $1,000 contribution is $780 after tax savings. This is the fundamental math behind pre-tax retirement savings. Max contribution is $24,500 in 2026 ($32,500 if age 50+). If your employer matches (say 50% up to 6% of salary), always contribute at least enough to get the full match — it's a 50% return on investment immediately.
Yes, by updating your W-4 with your employer's HR department. The 2020+ W-4 uses a different approach than the old allowance system — you can claim additional deductions or specify extra withholding amounts. If you consistently get large refunds, you're over-withholding (giving the government an interest-free loan). If you owe money every April, you're under-withholding. The IRS Withholding Estimator (IRS.gov) helps calculate the right settings for your situation.
Screenshot and share with a coworker who has questions about their pay stub -- especially about OASDI.
OASDI stands for Old-Age, Survivors, and Disability Insurance — the official government name for Social Security tax. Different payroll systems label the same 6.2% deduction differently (Social Security, OASDI, FICA-SS) but it is the same tax. Your employer also pays a matching 6.2% on your behalf — that portion does not appear on your stub. The deduction stops once your wages reach the annual Social Security wage base ($184,500 for 2026).
YTD stands for Year-to-Date — the cumulative total of a line item from January 1st through your current pay period. It matters for tracking progress toward annual limits (how close you are to the $24,500 401k cap or the $184,500 Social Security wage base), verifying your withholding is on pace, and spotting payroll errors early. Your YTD figures also help verify your W-2 matches what was actually withheld when tax season arrives.
Pre-tax deductions (traditional 401k contributions, health insurance premiums, FSA/HSA contributions) are taken from gross pay before income taxes are calculated, reducing your taxable income. Post-tax deductions (Roth 401k, wage garnishments) come out after taxes. Pre-tax deductions are the biggest lever for reducing what you owe — a $500/month traditional 401k contribution at a 22% bracket saves $110/month in federal income tax.
Federal withholding follows IRS brackets (10–37%) based on your W-4 elections, regardless of your state. State withholding follows your state tax rate and rules. Nine states have no state income tax (TX, FL, NV, WA, WY, AK, SD, TN, NH) — workers there see $0 in state withholding. Other states range 1–13%. Both appear as separate line items on your pay stub.
Verify gross matches your agreed salary divided by pay periods. Confirm FICA (Social Security 6.2% + Medicare 1.45% = 7.65% total) is being withheld correctly. Check for any unexpected deductions not in your offer letter. Verify your W-4 filing status is reflected. If you enrolled in benefits, confirm those deduction amounts match your enrollment elections. When in doubt, your HR or payroll department can walk through each line item.