True Employee Compensation Report

2026 · Brooks Recruiting · Default
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2026 | Employee Expense Calculator

Profile: Default

Tax Inputs — 2026

Override the 2026 FUTA, SUTA average, SUTA wage base, and Workers' Comp average rate for any state. The SUTA Avg column (bolded) is the value used in calculations. Changes apply immediately to the Taxes step. Modified rows are highlighted; click the per-row reset to revert that state.
$
2026 default: $7,000 — the per-employee wages cap on which FUTA is paid
State Effective FUTA % SUTA Min % SUTA Max % SUTA Avg % SUTA Wage Base WC Average %
All States (Averaged) — — — — — —
Largest 51 Cities (Weighted) — — — — — —
Sources: Default values reflect 2026 published rates from state agencies and NCCI (or independent rating bureaus). Aggregate rows are not editable — they are recomputed automatically from the underlying state rates.
Federal tax constants for 2026. These rates and thresholds are set by the Social Security Administration and the IRS — only edit if modeling a future-year update or a hypothetical scenario.
Social Security (Employer)
2026 default: 6.20%
$
2026 default: $184,500
Medicare (Employer)
2026 default: 1.45% — applied to all wages with no cap
Note: These are employer-only rates. The additional 0.9% Medicare surtax on high earners is an employee-only tax (the employer's role is withholding only), so it's not included here. The FUTA wage base is on the FUTA / SUTA / Worker's Comp tab where the FUTA rate is set.

Official sources: · ·
Setup & Cash Compensation
Employee Location
FUTA
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SUTA Avg
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WC Avg
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Year 1
# of Months worked in Year 1
Year 1 Scale Factor
100%
$ $
Cash Compensation Inputs
Compensation Amount Period Year 1 Annual Monthly
Base Salary
$
 — — —
$
 — — —
$
 — — —
Total Cash Compensation — — —
Cash Compensation Total
Year 1 (12 mo): $0 ($0/mo)
After Year 1: $0 ($0/mo)
Equity & Ownership
Select the type of equity granted, then enter the details. The calculator estimates the Year-1 value based on the vesting schedule.
$
Shares Year 1
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Value Year 1
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Total Value
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% of Base Salary
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$
$
Current value per share
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Options Year 1
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Value Year 1
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Total Value
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$
%
Value Year 1
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Total Value
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% of Base Salary
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% of Total Cash
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%
Value Year 1
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Total Value
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% of Base Salary
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% of Total Cash
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No equity or ownership compensation for this employee.

Benefits
Benefits
Number of months benefits are paid in Year 1 follows the Months worked in Year 1 setting in Step 1.
Benefit Amount/Mo.
($)		 Annual Total
($)		 Used
(%)		 Monthly (used) Annual (used)
Totals — — — —
Benefits Summary
Benefits Total % Used
Year 1 Benefits (12 mo) $0 $0
After Year 1 Benefits $0 $0
Employee Expenses
Year 1 Expenses
One-time and short-term costs that only apply in Year 1. Frequencies are limited to 1-Time, Monthly (12x), and Quarterly (4x).
Item Frequency Amount Month Per Quarter Year 1
Subtotal — — —
Recurring Expenses
Item Frequency Amount Month Per Quarter Annual
Subtotal — — —
Expenses Summary
Expense Category Year 1 After Year 1
1-Time Expenses $0 $0
Recurring Expenses (12 mo) $0 $0
Total $0 $0
Employer Taxes & Insurance
Tax Summary
Tax / Insurance Rate & Basis Calculation Year 1 Annually
Social Security6.20% on first $184,500—$0$0
Medicare1.45% on all wages—$0$0
FUTA0.6% on first $7,000—$0$0
SUTA——$0$0
Workers' Comp Insurance——$0$0
Total Employer Taxes & Insurance$0$0

Sources & Methodology

Quick reference links: FUTA · SUTA · Worker's Comp · Social Security

SUTA data compiled from state department of labor / workforce development official publications, PayrollOrg State Unemployment Wage Base Chart, EY Tax News 2026 SUI Taxable Wage Bases, and Bloomberg Tax payroll alerts.

FUTA credit reduction status per U.S. Department of Labor final determination dated November 10, 2025. Workers' compensation rates compiled from NCCI annual loss-cost filings (where applicable), state insurance department bulletins, and independent rating bureaus.

For monopolistic states (OH, ND, WA, WY), rates reflect state fund publications. Social Security wage base for 2026: $184,500. Last verified: May 2026.

Disclaimer

This calculator provides budgetary estimates only — actual employer rates depend on claims history, industry classification, and carrier-specific factors not reflected here.

Rates and wage bases change throughout the year, so figures should be verified against current state agency and insurer publications before being used for tax filings, financial reporting, or contractual decisions.

Brooks Recruiting makes no warranty regarding accuracy and disclaims liability for decisions made in reliance on this data.

True Compensation Summary