New York Salary Calculator 2026

How New York State withholding is calculated in 2026

New York employers subtract a deduction allowance plus $1,000 for each IT-2104 allowance from your pay, then apply the state's exact-calculation tables, which for 2026 start at 3.90%^[ny1]. The tables reflect rate reductions enacted in Chapter 59 of the Laws of 2025 (Part A), and they are mandatory for payrolls made on or after January 1, 2026.

The deduction allowance is $7,400 a year for the single table and $7,950 for the married table ($284.6 and $305.8 per biweekly check). What is left is "net wages", and the employer finds the line for the pay period:

The rates do not climb in a straight line. The single schedule dips to 6.40%, jumps to 11.44% and then settles at 7.35%; the married schedule has a 13.49% band. Employers apply each line exactly as printed. Above $1,077,550 of annualized net wages ($2,155,350 married), the employer switches to Method III and applies one rate to all of it: 10.45%, then 11.10% from $5 million and 11.70% from $25 million.

For the $60,000 example: $2,307.69 minus $284.6 is about $2,023 of net wages, which sits on the 5.4% line of the biweekly table, so $102.90 is withheld per paycheck ($2,675 a year). Bonuses paid separately may instead be withheld at the flat supplemental rate of 11.70%.

IT-2104 and the pay stub calculator NY fields

Form IT-2104 is New York's own withholding certificate, and its filing status and allowance lines are what this calculator asks for^[ny2]. If you gave your employer only a 2020-or-later federal W-4, the employer may use zero allowances for New York^[ny3].

• Status: "Single or Head of household" and "Married, but withhold at higher single rate" both use the single table; "Married" uses the married table. The calculator follows the federal filing status you pick above, with head of household mapped to single.
• Line 1: allowances for New York State (and Yonkers). The form tells single filers with one job and no dependents to enter 0, which is the default here.
• Line 2: allowances for New York City, used only by city residents.
• Lines 3–5: extra dollars per paycheck for the state, city or Yonkers.

Each allowance is worth $1,000 of yearly wages, so its value depends on your bracket. On $60,000, moving from 0 to 2 allowances cuts state withholding from $2,675 to $2,567 a year, about $4.16 per check. Employers that use the printed wage-bracket tables instead of the exact method can land a few cents away from this figure.

Paid family leave, disability and other New York deductions

Two state insurance programs come out of most New York paychecks: Paid Family Leave at 0.432% of gross wages and disability benefits (DBL) at 0.5%, capped at 60 cents a week^[ny4][ny5].

The PFL cap equals 0.432% of the 2026 state average weekly wage of $1,833.63 over a year, so anyone earning less than about $95,350 pays less than $411.91. The 2026 rate is 11.31% higher than in 2025. DBL is optional for the employer to collect, but the 60-cent cap means it never exceeds $31.20 a year.

New York follows federal wage rules for withholding: traditional 401(k) deferrals and Section 125 health, dental and vision premiums are not subject to state, city or Yonkers withholding^[ny3]. The exceptions are public employees' 414(h) retirement contributions and the New York City flexible benefits program for city agencies, which stay taxable.

New York City and Yonkers residents pay more

Living in New York City or Yonkers adds a local income tax on top of the state amount, so the same job pays less there. New York City residents have a separate city withholding of 2.05% to 4.25%; on $60,000 it is about $2,028 a year, covered in detail on the NYC paycheck calculator. The city tables did not change for 2026.

Yonkers residents pay a surcharge equal to 16.75% of their New York State withholding, about $448 a year ($17.24 per check) on this salary^[ny6]. People who work in Yonkers but live elsewhere pay a 0.50% nonresident earnings tax on wages after a small exclusion instead. Choose your city in the calculator to see either one.

Next door, a New Jersey or Connecticut paycheck on the same salary follows different rules; the comparison below shows the per-check difference.

New York take-home pay on common salaries

Worked example: $60,000 in New York

1. Gross pay: $60,000 a year ÷ 26 paychecks = $2,307.69.
2. Federal income tax: the IRS percentage method annualizes $60,000 of taxable wages, subtracts the $8,600 built into the 2026 tables for a standard W-4, and applies the brackets (top rate 12%): $193.08^[p15t].
3. FICA: 6.2% Social Security $143.08 plus 1.45% Medicare $33.46^[tc751].
4. New York: New York income tax $102.90, NY paid family leave (0.432%) $9.97, NY disability (0.5%, max $0.60/wk) $1.20.
5. Net pay: $1,824.01 per paycheck, $47,424 a year (79% of gross).

Compare New York with nearby states

Same $60,000 salary, different state: New Jersey $1,843.11 · Connecticut $1,837.40 · Pennsylvania $1,865.61 per paycheck. The state tax calculator ranks every state we cover on one salary, and the paycheck calculator switches states in one click. Hourly? Add overtime with the time and a half calculator. For the hourly floor, the New York minimum wage page has the 2026 rate and what it pays after tax.