{
  "$comment": "Machine-readable companion to https://valem.run/calculators/usa/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/usa/net-salary",
  "dataUrl": "https://valem.run/calculators/usa/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "United States take-home pay model by Valem (https://valem.run/calculators/usa/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/usa/net-salary/verify",
  "country": "usa",
  "countryName": "United States",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "title": "Take Home Pay Calculator USA — federal",
  "answer": "Your US take-home is gross minus the standard deduction, federal income tax and FICA; state income tax is a separate add-on.",
  "lang": "en",
  "currency": "USD",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "IRS — inflation adjustments",
      "url": "https://www.irs.gov",
      "checked": "2026-08-02"
    },
    {
      "label": "SSA — wage base",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (USD)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "taxable",
      "type": "number",
      "label": "Taxable (after standard deduction)",
      "format": "currency",
      "formula": "($b := grossAnnual - $const.standardDeduction; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "federalTax",
      "type": "number",
      "label": "Federal income tax",
      "format": "currency",
      "formula": "($t := taxable; $round((($t < 12400 ? $t : 12400) * 0.10) + (($t > 12400 ? (($t < 50400 ? $t : 50400) - 12400) : 0) * 0.12) + (($t > 50400 ? (($t < 105700 ? $t : 105700) - 50400) : 0) * 0.22) + (($t > 105700 ? (($t < 201775 ? $t : 201775) - 105700) : 0) * 0.24) + (($t > 201775 ? (($t < 256225 ? $t : 256225) - 201775) : 0) * 0.32) + (($t > 256225 ? (($t < 640600 ? $t : 640600) - 256225) : 0) * 0.35) + (($t > 640600 ? ($t - 640600) : 0) * 0.37), 2))"
    },
    {
      "name": "socialSecurity",
      "type": "number",
      "label": "Social Security",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.ssWageBase ? grossAnnual : $const.ssWageBase) * $const.ssRate, 2)"
    },
    {
      "name": "medicare",
      "type": "number",
      "label": "Medicare",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.medicareRate + (grossAnnual > 200000 ? (grossAnnual - 200000) * $const.medicareSurcharge : 0), 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - federalTax - socialSecurity - medicare, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 75,000 USD single, no state tax (TX)",
      "given": {
        "grossAnnual": 75000
      },
      "expect": {
        "taxable": 58900,
        "federalTax": 7670,
        "socialSecurity": 4650,
        "medicare": 1087.5,
        "netAnnual": 61592.5
      }
    },
    {
      "description": "S3 250,000 USD — SS cap + Medicare surcharge",
      "given": {
        "grossAnnual": 250000
      },
      "expect": {
        "federalTax": 51304,
        "socialSecurity": 11439,
        "medicare": 4075
      }
    }
  ],
  "spec": {
    "id": "net-salary-usa",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "taxable": {
          "type": "number",
          "readOnly": true
        },
        "federalTax": {
          "type": "number",
          "readOnly": true
        },
        "socialSecurity": {
          "type": "number",
          "readOnly": true
        },
        "medicare": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardDeduction": 16100,
      "ssWageBase": 184500,
      "ssRate": 0.062,
      "medicareRate": 0.0145,
      "medicareSurcharge": 0.009
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 75000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxable",
        "expr": "($b := grossAnnual - $const.standardDeduction; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.federalTax",
        "expr": "($t := taxable; $round((($t < 12400 ? $t : 12400) * 0.10) + (($t > 12400 ? (($t < 50400 ? $t : 50400) - 12400) : 0) * 0.12) + (($t > 50400 ? (($t < 105700 ? $t : 105700) - 50400) : 0) * 0.22) + (($t > 105700 ? (($t < 201775 ? $t : 201775) - 105700) : 0) * 0.24) + (($t > 201775 ? (($t < 256225 ? $t : 256225) - 201775) : 0) * 0.32) + (($t > 256225 ? (($t < 640600 ? $t : 640600) - 256225) : 0) * 0.35) + (($t > 640600 ? ($t - 640600) : 0) * 0.37), 2))"
      },
      {
        "path": "$.socialSecurity",
        "expr": "$round((grossAnnual < $const.ssWageBase ? grossAnnual : $const.ssWageBase) * $const.ssRate, 2)"
      },
      {
        "path": "$.medicare",
        "expr": "$round(grossAnnual * $const.medicareRate + (grossAnnual > 200000 ? (grossAnnual - 200000) * $const.medicareSurcharge : 0), 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - federalTax - socialSecurity - medicare, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (USD)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "USD"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "label": "Taxable (after standard deduction)",
                  "bind": "$.taxable",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "label": "Federal income tax",
                  "bind": "$.federalTax",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "label": "Social Security",
                  "bind": "$.socialSecurity",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "label": "Medicare",
                  "bind": "$.medicare",
                  "format": "currency",
                  "currency": "USD"
                },
                {
                  "label": "Net (before state tax)",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "USD"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'USA (federal, single): standard deduction, federal brackets 10-37%, plus FICA (Social Security 6.2% to the wage base, Medicare 1.45% + 0.9% above 200k). State income tax is separate (0% in TX/FL/WA, up to ~13% in CA). Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "IRS — inflation adjustments",
                  "url": "https://www.irs.gov",
                  "date": "2026-08-02"
                },
                {
                  "label": "SSA — wage base",
                  "url": "https://www.ssa.gov/oact/cola/cbb.html",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 75,000 USD single, no state tax (TX)",
        "given": {
          "$.grossAnnual": 75000
        },
        "expect": {
          "$.taxable": 58900,
          "$.federalTax": 7670,
          "$.socialSecurity": 4650,
          "$.medicare": 1087.5,
          "$.netAnnual": 61592.5
        }
      },
      {
        "description": "S3 250,000 USD — SS cap + Medicare surcharge",
        "given": {
          "$.grossAnnual": 250000
        },
        "expect": {
          "$.federalTax": 51304,
          "$.socialSecurity": 11439,
          "$.medicare": 4075
        }
      }
    ]
  }
}