Federal Take-Home Pay Calculator
Estimate your biweekly net paycheck as a GS federal employee — accounting for FEHB premiums, FERS retirement contributions, TSP, Social Security, Medicare, and federal income tax withholding.
Reviewed by Jonathan D., 20-year federal employee · Formulas verified against OPM.gov ·
2026 Pay Rates
| Deduction | Biweekly | Annual |
|---|---|---|
Gross Biweekly Pay Before any deductions | $3,901.65 | $101,443 |
− FEHB Premium (employee share) Pre-tax (FIT + FICA) | ($133.77) | ($3,478) |
− Social Security Tax (6.2%) FICA | ($233.61) | ($6,074) |
− Medicare Tax (1.45%) FICA | ($54.63) | ($1,420) |
− TSP Traditional (5%) Pre-tax (FIT only) | ($195.08) | ($5,072) |
− Federal Income Tax Withholding (est.) Federal income tax (est.) | ($519.13) | ($13,497) |
− FERS-FRAE Contribution (4.4%) After-tax | ($171.67) | ($4,463) |
| = Net Biweekly Take-Home | $2,593.76 | $67,438/yr |
How the paycheck deduction waterfall works
Your GS salary is a gross figure — your actual take-home pay is significantly lower after mandatory and elected deductions. The order in which those deductions are computed matters because some deductions reduce the base that others are calculated on.
The most misunderstood rules: FEHB premiums reduce both federal income tax and FICA wages (Social Security + Medicare) — this is the premium conversion benefit under 5 CFR Part 892. FERS contributions are after-tax — they do not reduce your income tax withholding base, unlike TSP traditional contributions. And TSP traditional reduces income taxes but not FICA — the same rule as private-sector 401(k) contributions.
| Step | Tax treatment | Example (GS-12 Step 5, DCB) | Notes |
|---|---|---|---|
| 1. Gross biweekly pay | Starting point | $4,464.27 | Annual locality pay ÷ 26 |
| 2. FEHB premium | Pre-tax (FIT + FICA) | ($133.77) | Reduces both income tax and payroll tax bases |
| 3. Social Security (6.2%) | FICA (on gross − FEHB) | ($268.49) | $184,500/yr wage base; TSP does not reduce this |
| 4. Medicare (1.45%) | FICA (on gross − FEHB) | ($62.79) | No wage base cap; +0.9% above $200k annual wages |
| 5. TSP Traditional | Pre-tax (FIT only) | ($223.21) | Does NOT reduce SS/Medicare wages |
| 6. Federal income tax (est.) | Withholding estimate | ($636.72) | Pub 15-T Percentage Method; assumes standard W-4 |
| 7. State income tax (opt.) | State — on same base as FIT | ($0.00) | Enter your state rate; some states exempt fed wages |
| 8. FERS contribution | After-tax | ($196.43) | Does NOT reduce FIT or FICA — this surprises many |
| 9. TSP Roth (opt.) | After-tax | — | No tax reduction at contribution time |
| 10. FEGLI premium (opt.) | After-tax | — | Life insurance; does not reduce any tax base |
| = Net take-home | — | $2,942.86 | GS-12 Step 5, DC locality, FRAE 4.4%, 5% TSP, BCBS Basic Self Only, Single, 0% state withholding |
Why FERS contributions are after-tax (and why it matters)
Many federal employees assume that all their retirement contributions — like private-sector workers with a 401(k) — reduce their taxable income. For TSP traditional contributions, that's true. For FERS, it is not.
FERS employee contributions are not a salary-reduction arrangement under IRC Section 125 or a 401(k)-style deferral. The IRS confirmed in Publication 721 that FERS contributions are "included in your gross income for federal income tax purposes in the years [they are] taken out of your pay." Your W-2 Box 1 includes your full salary before FERS is deducted.
FEHB premium conversion: why you save on both income and payroll taxes
Unlike most private-sector employer health plans, FEHB premiums operate under "premium conversion" (5 CFR Part 892, IRC Section 125). This means your employee premium share is deducted before Social Security and Medicare taxes are computed — not just before income taxes.
For a GS-12 Step 5 employee in DC paying $133.77 biweekly in FEHB premiums, the FICA savings alone are roughly $102 per year ($133.77 × 26 × 7.65%). That is on top of the income tax savings. Over a 30-year federal career, the cumulative FICA savings from premium conversion can exceed $3,000 — a meaningful benefit that is rarely discussed.
Related tools & guides
Federal take-home pay — frequently asked questions
The questions GS employees ask most about what actually comes out of a federal paycheck.
Why is my federal paycheck so much lower than my GS salary?
A GS salary is your gross annual pay before any deductions. On each biweekly paycheck, several mandatory and elected deductions reduce it: Social Security tax (6.2%), Medicare (1.45%), federal income tax withholding (estimated from your W-4), your FERS retirement contribution (0.8–4.4% depending on your hire date), your FEHB health insurance premium share, and any TSP contributions you elect. For a GS-12 Step 5 in DC earning $116,071 annually, total deductions on each paycheck typically total 30–35% of gross pay.
What is the FERS contribution rate for 2026?
Your FERS employee contribution rate depends on when you were first hired as a federal employee: 0.8% (FERS Original) if hired before January 1, 2013; 3.1% (FERS-RAE) if hired on or after January 1, 2013 but before January 1, 2014; 4.4% (FERS-FRAE) if hired on or after January 1, 2014. The vast majority of currently active federal employees are under the 4.4% FERS-FRAE rate. Important: this contribution is after-tax — it does not reduce your federal income tax withholding.
Does my FEHB premium reduce my federal income taxes?
Yes — and it also reduces your Social Security and Medicare taxes, which is unusual and often misunderstood. FEHB operates under "premium conversion" under 5 CFR Part 892 and IRC Section 125. Your employee premium share is deducted before both federal income tax (FIT) and FICA (Social Security + Medicare) are computed. This means you save both income taxes and payroll taxes on every dollar of FEHB premium — a meaningful benefit that is not available to most private-sector employees whose employer health premiums may only reduce income taxes.
Does my TSP contribution reduce Social Security taxes?
No. Traditional TSP contributions (pre-tax) reduce your federal income tax withholding base — that is, they lower Box 1 on your W-2. But they do NOT reduce your Social Security wages (Box 3) or Medicare wages (Box 5). This is the same rule that applies to private-sector 401(k) deferrals. Roth TSP contributions are after-tax and reduce neither FIT nor FICA wages.
How accurate is the federal income tax withholding estimate?
The withholding estimate uses the 2026 IRS Publication 15-T Percentage Method (biweekly Standard Withholding Rate Schedules). It assumes a standard 2020-or-later W-4 with no additional adjustments: no extra withholding in Step 4(c), no dependents credits in Step 3, no additional income or deductions in Step 4(a)/(b). Your actual withholding may differ significantly if you have multiple jobs, a spouse who also works, large itemized deductions, or substantial non-wage income. Use this as an order-of-magnitude estimate, not a precise figure.
What is the Social Security wage base for 2026?
The Social Security (OASDI) wage base for 2026 is $184,500. This means you pay the 6.2% employee SS tax only on the first $184,500 of Social Security wages. Once your cumulative SS wages from a single employer reach this limit during the year, SS withholding stops for the remainder of the year. For this calculator, "SS wages" are your gross biweekly pay minus your FEHB premium (FEHB reduces the FICA base; TSP and FERS contributions do not). For salaries above the wage base, the displayed Social Security deduction is an annualized average spread across 26 pay periods, not the exact amount on every early- or late-year paycheck.
Does FERS retirement contribution reduce my federal income taxes?
No. This is one of the most common misconceptions about FERS. FERS employee contributions are after-tax — they are included in your Box 1 (federal taxable wages) on your W-2. The IRS confirmed this in Publication 721 (Tax Guide to U.S. Civil Service Retirement Benefits). The upside: because you already paid income tax on your FERS contributions, when you eventually receive your federal pension, you can use the IRS Simplified Method to recover a portion of each payment tax-free (your cost basis).
Should I include state income tax in this calculator?
If you live in a state with income tax and your state taxes federal wages, yes — enter your state's marginal rate (or an estimate). Most states tax federal employment income normally. A minority of states exempt federal government wages (e.g., New Mexico partially exempts them) or have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming). The calculator applies the rate you enter as a flat percentage to the same taxable wage used for federal income tax.
Why does my locality pay matter for deductions?
Locality pay is added to your GS base salary before any deductions are computed, so it raises your gross pay on which all percentage-based deductions (FERS, TSP, SS, Medicare) are calculated. For example, the DC-Baltimore-Arlington area (DCB) pays a 33.94% locality adjustment in 2026. A GS-12 Step 5 employee there earns $116,071 instead of $86,659 base — the difference of roughly $29,400 in annual locality pay is fully subject to all taxes and contributions.
What is FEGLI and does it affect my taxes?
FEGLI (Federal Employees Group Life Insurance) Basic provides life insurance equal to your annual pay (rounded to the next $1,000) plus $2,000. The employee premium is after-tax — it does not reduce your federal income tax or FICA wages. The biweekly premium rate varies by age (from $0.15 per $1,000 of coverage for employees under 35 to higher rates for older employees). Enter your actual biweekly premium from your paycheck stub if you want to include it in the take-home calculation.
How much take-home pay does a GS-12 get?
A GS-12 Step 5 in the Washington-Baltimore-Arlington locality earns $116,071 gross in 2026 ($4,464 biweekly). With FERS at 4.4%, a 5% TSP contribution, a typical self-only FEHB plan (about $130 biweekly), Social Security, Medicare, and estimated federal withholding for a single filer, take-home lands around $2,950 biweekly — roughly 66% of gross before any state tax. Your exact number depends on grade, step, locality, benefit elections, and filing status: run them in the calculator above.
What percentage of my GS salary do I actually take home?
Most GS employees take home roughly 62–72% of gross salary, depending on locality, FEHB plan, TSP rate, filing status, and state tax. The biggest lines: federal income tax withholding, FERS (4.4% for most employees first hired after 2013), Social Security (6.2%), Medicare (1.45%), and FEHB premiums — which range from roughly $70 biweekly for the lowest-cost self-only plans to $350+ for premium family coverage.
Browse take-home pay by locality
Pre-calculated net pay estimates and locality context for every 2026 federal pay area.