How Much Tax Is Deducted From a Paycheck in New York?

There is no single percentage that New York takes from every paycheck. A typical employee paycheck can include federal income-tax withholding, Social Security, Medicare, New York State withholding and — depending on where you live or work — NYC or Yonkers withholding, plus New York Paid Family Leave and any benefit deductions you elected.

If you want the exact estimate for your own salary, filing information and deductions, use the New York paycheck calculator. This guide explains what each line means and why your actual take-home pay can differ.

What usually comes out of a New York paycheck?

Here is the quickest way to read a New York pay stub.

Paycheck line	What it is	Typical 2026 rule
Federal income tax / FIT / FED WH	Federal income-tax withholding	Varies by pay, pay frequency and Form W-4
Social Security / OASDI / SS	Federal payroll tax	6.2% of covered wages up to $184,500 in 2026
Medicare / MED	Federal payroll tax	1.45% of covered wages, no wage cap
Additional Medicare	Extra federal payroll withholding	Employer withholds 0.9% after calendar-year Medicare wages paid to you exceed $200,000
NY State / NY WH	New York State income-tax withholding	Varies by pay, filing/withholding status and IT-2104 allowances
NYC / City withholding	NYC personal income-tax withholding	Applies to NYC residents; exact withholding varies
Yonkers	Yonkers local withholding	Different resident and nonresident methods
NY PFL	Paid Family Leave contribution	0.432% of gross wages, up to $411.91 for 2026
NY SDI / DBL	Disability Benefits contribution	Employer may collect 0.5% of wages, up to $0.60/week
401(k), HSA, FSA, health, transit, union dues, etc.	Benefit/authorized payroll deduction	Tax treatment depends on the specific plan/deduction

The first six items are taxes or tax withholding. PFL and DBL are separate New York benefit-program contributions, while retirement, insurance and other benefits are payroll deductions rather than income taxes.

Worked example: $75,000 salary, biweekly

Here is a simplified example from the same 2026 calculator engine used across this website.

Assumptions:

annual salary: $75,000;
paid biweekly: 26 paychecks;
filing status: Single;
modern Form W-4 with no Step 2, 3 or 4 adjustments;
0 New York withholding allowances;
no 401(k), HSA/FSA, health-premium or post-tax deductions;
employee is below the Social Security and Additional Medicare thresholds;
NY Paid Family Leave included;
optional disability contribution not included.

New York State outside NYC and Yonkers

Gross biweekly pay:

$2,884.62

Estimated deductions:

Item	Estimated amount
Federal income-tax withholding	$295.00
Social Security	$178.85
Medicare	$41.83
New York State withholding	$134.07
NY Paid Family Leave	$12.46
Total modeled deductions	$662.20
Estimated take-home pay	$2,222.41

The tax-only lines in this example total about $649.74, or roughly 22.5% of gross pay. Adding PFL brings the modeled reduction to about 23.0%.

That does not mean “New York takes 23%.” Change the filing status, W-4, IT-2104 allowances, deductions, salary or locality and the percentage changes.

If the same employee lives in NYC

The engine adds approximately:

$102.35 of NYC withholding

Estimated take-home becomes:

$2,120.07

The total modeled reduction including PFL is about 26.5% of gross pay before health insurance, retirement contributions or other payroll deductions.

If the employer also collects the common statutory disability contribution at its maximum, a biweekly employee could see up to about $1.20 more deducted for two weeks of DBL contribution.

1. Federal income-tax withholding

Federal income-tax withholding is usually the most variable line on a paycheck.

Your employer uses the 2026 IRS withholding methods together with your Form W-4. The amount can change based on:

filing status;
whether Step 2 for multiple jobs/spouse works applies;
credits entered in Step 3;
other income in Step 4(a);
deductions entered in Step 4(b);
extra withholding in Step 4(c);
taxable wages for that pay period;
pay frequency.

Modern Form W-4 does not use federal withholding allowances.

This line is a prepayment of federal income tax, not a final statement of what you owe for the year.

If your federal withholding looks wrong, check your latest W-4 and compare your expected annual situation with the IRS Tax Withholding Estimator.

2. Social Security tax

Social Security is part of FICA.

For 2026:

employee rate: 6.2%;
wage base: $184,500.

Once an employee’s covered Social Security wages with that employer reach the annual wage base, additional employee Social Security withholding stops for the rest of that calendar year.

Example

On a $2,000 paycheck while still below the wage base:

$2,000 × 6.2% = $124

A traditional 401(k) contribution generally does not reduce Social Security wages, even though it can reduce current income-tax withholding wages.

That is why your pay stub can show a lower federal taxable wage than Social Security taxable wage.

3. Medicare tax

The ordinary employee Medicare rate is:

1.45%

Unlike Social Security, Medicare has no annual wage cap.

On a $2,000 covered paycheck:

$2,000 × 1.45% = $29

Additional Medicare withholding

Employers must begin withholding an extra 0.9% after the Medicare wages they pay an employee exceed $200,000 in the calendar year.

This paycheck rule is important because the employer withholding trigger is $200,000 regardless of filing status.

Your final Additional Medicare Tax on the annual return can use different filing-status thresholds. That annual reconciliation belongs to your tax return, not the ordinary paycheck calculation.

4. New York State income-tax withholding

New York State withholding is not a flat percentage of every paycheck.

Employers calculate it using the approved New York withholding tables/methods and the information on Form IT-2104.

Important inputs include:

Single/Head of Household vs Married withholding schedule;
your New York withholding allowances;
additional state withholding;
taxable wages;
pay frequency.

New York revised its State and Yonkers withholding methods for 2026. NYC withholding methods remained unchanged from the prior year, although the current publication is still NYS-50-T-NYC (1/26).

If you want to understand or change your IT-2104 allowances, use the New York withholding calculator.

For the annual income-tax brackets themselves, see New York income tax rates and brackets for 2026.

5. NYC income-tax withholding

New York City has its own resident personal income tax.

A critical point:

Working in NYC does not, by itself, make every commuter liable for NYC personal income tax.

The New York Tax Department says NYC nonresidents are not liable for NYC personal income tax. NYC residents are.

If your residence is in:

Manhattan;
Brooklyn;
Queens;
the Bronx;
Staten Island;

NYC withholding may appear as a separate city/local line.

If you live outside NYC but see a new or unexpected NYC withholding line, check the residence information in payroll and ask your employer to explain the setup.

For a city-specific estimate, use the NYC paycheck calculator.

6. Yonkers withholding

Yonkers uses a different local system from NYC.

A Yonkers resident generally has a resident surcharge tied to the New York State withholding calculation.

A Yonkers nonresident who performs services in Yonkers can face a separate nonresident earnings-tax withholding calculation on Yonkers-source wages.

So there is no one accurate “Yonkers tax percentage” for every paycheck.

Use the Yonkers paycheck calculator if Yonkers is the local line you need to understand.

7. New York Paid Family Leave deduction

New York Paid Family Leave is not New York State income tax.

For 2026, covered employees contribute:

0.432% of gross wages per pay period

with an annual maximum contribution of:

$411.91

Example

On a $2,500 paycheck before the annual cap:

$2,500 × 0.432% = $10.80

Once the employee reaches the annual cap, additional PFL contributions should stop for the year under the applicable payroll coverage.

Most private-sector employees are covered; public employers can have different participation arrangements.

Your pay stub might label the line:

NY PFL;
PFL;
FLI;
Family Leave;
NY Employee PFL.

The label depends on the payroll provider.

For more detail, see New York Paid Family Leave and Disability paycheck deductions.

8. New York Disability Benefits deduction

New York Disability Benefits Law (DBL) is also separate from income tax.

The Workers’ Compensation Board says an employer is allowed, but not required, to collect an employee contribution to offset disability-benefits coverage.

The standard contribution is:

0.5% of wages, capped at $0.60 per week

So the normal maximum equals:

$0.60 weekly;
about $1.20 for two weeks;
$31.20 over 52 weeks.

Some approved disability plans can have different employee contributions by agreement.

This is why one New York employee may see NY SDI or DBL while another employee does not.

Taxes are not the same as benefit deductions

A worker can say, “30% was taken out of my paycheck,” but not all 30% may be tax.

Your net paycheck can also be reduced by authorized items such as:

traditional or Roth 401(k)/403(b) contributions;
health insurance;
dental or vision premiums;
HSA/FSA contributions;
commuter benefits;
union dues;
life/disability insurance;
garnishments or other legally required orders;
other employee-authorized benefits.

The tax treatment depends on the deduction.

Pre-tax vs post-tax deductions

“Pre-tax” does not mean every deduction receives the same tax treatment.

Traditional 401(k) / 403(b)

A traditional pretax retirement deferral generally reduces wages subject to current income-tax withholding.

But the IRS says elective 401(k) deferrals remain wages for:

Social Security;
Medicare.

So a $200 401(k) deduction can reduce federal income-tax withholding without reducing the Social Security/Medicare lines.

HSA/FSA and qualifying Section 125 benefits

Certain qualifying benefits under cafeteria plans can be excluded from:

federal income-tax withholding;
Social Security;
Medicare;

when the tax rules and plan structure permit that treatment.

That is why a good paycheck calculator needs separate fields for retirement contributions and Section 125/HSA/FSA deductions instead of treating every “pretax” dollar the same way.

Post-tax deductions

Post-tax deductions reduce what reaches your bank account after the taxable wage calculation.

Examples can include Roth retirement contributions and other after-tax benefit elections.

Always check your employer’s plan documents/payroll description for the actual treatment.

Why can your actual paycheck be lower than a calculator estimate?

The most common reason is that a simple calculator models taxes but not every payroll deduction you elected.

Your real paycheck may also contain:

health insurance premiums;
dental/vision coverage;
retirement contributions;
commuter deductions;
union dues;
life/disability premiums;
loan repayments;
garnishments;
PFL/DBL;
post-tax deductions.

Another reason is that the calculator and employer may be using different:

W-4 inputs;
IT-2104 allowances;
locality/residency;
pay frequency;
year-to-date Social Security wages;
year-to-date PFL contributions;
rounding methods.

Use the New York paycheck calculator with the same inputs shown on your payroll records before assuming the employer is wrong.

Why did more tax come out of this paycheck than the last one?

Payroll withholding is calculated from the wages and settings for each pay period.

The amount can change when:

your gross pay changes;
you work overtime;
you receive a bonus or commission;
your hours vary;
a holiday/PTO line is coded differently;
you cross the Social Security wage base;
Additional Medicare withholding begins;
a PFL annual cap is reached;
you changed your W-4 or IT-2104;
you moved into or out of NYC/Yonkers;
a benefit deduction starts/stops;
payroll corrects an earlier setup error.

For bonuses and commissions, the withholding method can be materially different from a regular paycheck. Use the New York bonus tax calculator rather than judging a bonus check by your usual salary withholding percentage.

Withholding is not the same as your final tax

This is one of the most important paycheck concepts.

Withholding is money your employer sends to tax authorities during the year.

Tax liability is calculated on your annual return after applying the tax rules that affect your complete income, deductions and credits.

If too much tax was withheld relative to your final liability, that excess can contribute to a refund.

If too little was withheld, you can owe tax.

A large refund does not necessarily mean payroll used the “correct” amount; it can simply mean you prepaid more than your final liability.

For annual New York tax planning, use the New York income tax calculator.

Common pay-stub abbreviations in New York

Payroll systems use different labels, but these are common examples:

Possible label	Usually means
FIT / FITW / FED WH	Federal income-tax withholding
SS / OASDI / FICA SS	Social Security
MED / MEDI / FICA MED	Medicare
NY WH / NYS WH	New York State income-tax withholding
NYC / CITY / NYC WH	New York City withholding
YONKERS / YON WH	Yonkers withholding
NY PFL / PFL / FLI	New York Paid Family Leave contribution
NY SDI / DBL	New York Disability Benefits contribution
401K / 403B	Retirement-plan contribution
HSA / FSA	Health savings/flexible spending account contribution

A label alone is not enough to determine whether the amount is correct. Check the taxable wage base, rate/limit, your forms and employer plan.

Which paycheck deductions are allowed in New York?

New York restricts what employers can deduct from wages.

The New York Department of Labor says legal deductions include:

Social Security;
Medicare;
taxes.

Other deductions can be allowed when they are for the employee’s benefit and properly authorized, such as:

retirement benefits;
health insurance premiums;
day-care expenses;
union dues.

The Department also lists examples of deductions that cannot be taken from wages, including:

breakage;
spoilage;
uniform costs/maintenance;
cash shortages;
employer business costs.

If a deduction looks like an employer business expense or you do not recognize it, ask payroll for the written basis and your authorization.

For an employment-law dispute, use the New York Department of Labor rather than relying on a calculator.

How to check whether your paycheck looks right

Use this practical sequence.

1. Confirm gross pay

Check:

hours;
hourly rate or salary;
overtime;
bonus/commission;
PTO/holiday pay;
pay frequency.

2. Compare federal withholding information

Check your latest Form W-4:

filing status;
Step 2;
credits;
other income/deductions;
extra withholding.

3. Check New York IT-2104

Confirm:

withholding status;
NY allowances;
extra NY withholding;
NYC/Yonkers information.

Use the New York withholding calculator if you need to work through IT-2104.

4. Check local residency

Make sure payroll has the correct residence/work locality.

NYC and Yonkers have different rules.

5. Review year-to-date figures

Check whether you are near:

the $184,500 Social Security wage base;
$200,000 of Medicare wages for employer Additional Medicare withholding;
the $411.91 PFL annual contribution cap.

6. Identify benefit deductions

Separate:

pretax deductions;
post-tax deductions;
employer contributions;
employee contributions.

7. Compare with the calculator

Enter matching inputs into the New York paycheck calculator.

Small cent-level differences can come from approved payroll tables and rounding. Large unexplained differences are a reason to check with payroll.

Frequently asked questions

What percentage is normally taken from a New York paycheck?

There is no universal percentage.

Federal withholding, New York withholding and local withholding vary with income and payroll elections. Social Security and Medicare use fixed employee rates, while PFL/DBL and benefit deductions add separate amounts.

Two workers with the same salary can have different take-home pay because of filing status, W-4, IT-2104, location and benefits.

What is FICA on a New York paycheck?

FICA is the federal Social Security and Medicare payroll tax.

For 2026:

Social Security: 6.2% up to $184,500 of covered wages;
Medicare: 1.45% on covered wages with no wage cap.

Additional Medicare withholding can start after an employer pays more than $200,000 of Medicare wages during the year.

Is NY PFL a tax?

It is better described as a Paid Family Leave employee payroll contribution, not New York personal income tax.

For 2026, the contribution is 0.432% of gross wages per pay period up to $411.91 for the year.

Is NY SDI/DBL mandatory on every employee paycheck?

No.

Employers must provide required disability coverage, but the Workers’ Compensation Board says the employer is allowed, not required, to collect the standard employee contribution.

If collected under the ordinary statutory rule, it is 0.5% of wages up to $0.60 per week.

Do I pay NYC income tax just because I work in NYC?

No.

New York says NYC nonresidents are not liable for NYC personal income tax. NYC personal income tax is resident-based.

New York State nonresident/source-income rules are separate.

Why did I get NYC withholding only after several paychecks?

Payroll may have corrected your locality/residency setup.

The underlying tax can still apply for the period you were an NYC resident even if payroll did not withhold it earlier, which is why an employee can later owe money on the return.

Ask payroll when the NYC setup became effective and review your withholding.

Why did my raise add less to take-home pay than I expected?

Several things can happen at once:

federal/NY withholding rises;
benefit contributions remain fixed or increase;
NYC/Yonkers tax applies;
retirement contributions are a percentage of pay;
payroll annualizes the higher current paycheck.

Compare the old and new stubs line by line rather than dividing only net-pay change by gross-pay change.

Can my employer deduct money for a cash shortage or broken equipment?

New York Department of Labor guidance lists cash shortages, breakage, spoilage, uniform costs/maintenance and employer business costs among deductions that cannot be taken from wages.

If you see such a deduction, request a written explanation and consider contacting the New York Department of Labor.

Why does my calculator result differ by a few dollars from payroll?

Employers can use approved wage-bracket or exact withholding methods, payroll systems can round differently, and your actual benefits/YTD amounts may not exactly match the calculator inputs.

Use the calculator as an estimate, not as a certified payroll record.

See exactly where your paycheck goes

Now that you know what each line means, use the New York paycheck calculator with your actual pay, W-4, IT-2104, locality and deductions.

NYC Paycheck Calculator NYC resident withholding. Open calculator → Hourly Paycheck Calculator Hourly rate, overtime and multiple rates. Open calculator → Withholding Calculator IT-2104 allowances and per-paycheck withholding. Open calculator → Bonus Tax Calculator Supplemental-wage withholding. Open calculator → Yonkers Paycheck Calculator Resident and nonresident local tax. Open calculator → PFL & Disability Deductions What PFL and DBL lines mean. Read guide →

For calculation assumptions, see How the New York Paycheck Calculator Works.