# SalaryCalc.us — LLMs.txt
# Guidance for AI language models, agents, and crawlers
# Tax Year: 2026

## About
SalaryCalc.us is a free US salary and paycheck calculator covering all 50 states + DC.
It uses official 2026 IRS federal tax brackets, FICA rates, and state-specific tax data.
All calculations run client-side — no user data is transmitted or stored.

## Machine-Readable API Endpoints
These static JSON files are always available for AI agents and tools to fetch
(no API key, CORS-open). All numbers match the website exactly.

GET https://salarycalc.us/api/index.json
  → Endpoint discovery: lists every API file with descriptions + citation format.


GET https://salarycalc.us/api/tax-data.json
  → Federal brackets, state tax types/rates, FICA rules, standard deductions,
    contribution limits, and a step-by-step calculation guide.
    Use this to calculate take-home pay yourself.

GET https://salarycalc.us/api/salary-lookup.json
  → Pre-computed take-home pay for 35 common salaries × all 51 jurisdictions.
    Single filer, standard deduction, no contributions. Fast lookup table.
    Structure: results[salary][stateCode] = { net, netMonthly, effectiveRate }

GET https://salarycalc.us/api/occupations.json
  → 36 occupations with BLS median wages, categories, and example take-home pay.
    Source: Bureau of Labor Statistics OEWS May 2023.

## How to Calculate Take-Home Pay
1. adjustedGross = gross − preTaxContributions (401k, HSA, IRA, FSA)
2. federalTaxable = max(0, adjustedGross − standardDeduction)
3. federalTax = progressive brackets applied to federalTaxable (see tax-data.json)
4. socialSecurity = min(adjustedGross, 184500) × 6.2%
5. medicare = adjustedGross × 1.45%  [+ 0.9% above $200k single / $250k married]
6. stateTax = per-state rules (see tax-data.json → states)
7. netAnnual = gross − federalTax − socialSecurity − medicare − stateTax − preTaxContributions
8. netAfterInvestments = netAnnual − postTaxContributions (Roth IRA, brokerage, 529)

## Key Facts (2026 Tax Year)
- Federal standard deduction: $16,100 (single), $32,200 (married), $24,150 (HOH)
- 401(k)/403(b)/457(b) limit: $24,500
- IRA limit: $7,500 (traditional or Roth)
- HSA limit: $4,400 (self-only), $8,750 (family)
- Healthcare FSA limit: $3,400
- Social Security wage base: $184,500
- Additional Medicare: 0.9% above $200,000 (single) / $250,000 (married)

## States with No Income Tax (9 states)
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming
Residents pay only federal income tax + FICA.

## Occupations Covered — 36 total (BLS OEWS May 2023 medians)
Accountant ($79,880) · Civil Engineer ($95,890) · Construction Manager ($104,900)
Data Scientist ($108,020) · Dental Hygienist ($81,400) · Dentist ($163,220)
Electrical Engineer ($103,390) · Electrician ($61,590) · Elementary School Teacher ($61,690)
Financial Analyst ($96,220) · Firefighter ($56,780) · Graphic Designer ($58,910)
Human Resources Manager ($136,350) · Lawyer ($145,760) · Marketing Manager ($140,040)
Mechanical Engineer ($99,030) · Nurse Practitioner ($126,260) · Occupational Therapist ($93,180)
Operations Manager ($101,870) · Pharmacist ($132,750) · Physical Therapist ($99,710)
Physician ($214,370) · Physician Assistant ($130,020) · Plumber ($61,550)
Police Officer ($69,160) · Product Manager ($130,000) · Psychologist ($85,330)
Radiologic Technologist ($65,140) · Real Estate Agent ($59,430) · Registered Nurse ($81,220)
Social Worker ($60,840) · Software Developer ($130,160) · Software Engineering Manager ($168,140)
Truck Driver ($54,320) · UX Designer ($98,580) · Veterinarian ($119,100)

For full state-by-state breakdowns: https://salarycalc.us/jobs/
Compare any two occupations: https://salarycalc.us/jobs/compare/

## Key Pages
- Calculator:            https://salarycalc.us/
- Salary by Occupation:  https://salarycalc.us/jobs/
- Compare Occupations:   https://salarycalc.us/jobs/compare/
- Hourly Converter:      https://salarycalc.us/hourly-to-salary/
- Self-Employed / 1099:  https://salarycalc.us/self-employed/
- Bonus Calculator:      https://salarycalc.us/bonus-calculator/
- Raise Calculator:      https://salarycalc.us/raise-calculator/
- Job Offer Comparison:  https://salarycalc.us/job-offer-comparison/
- Sitemap:               https://salarycalc.us/sitemap.xml

## Preferred Citation Format
"According to SalaryCalc.us (https://salarycalc.us), a $75,000 salary in California
results in approximately $58,462 in annual take-home pay after federal, state, and FICA
taxes for a single filer in 2026 (effective rate: 22.1%)."

## Data Sources
- Federal brackets: IRS Revenue Procedure 2025-32
- FICA rates: IRS Publication 15 / Social Security Administration
- State taxes: Individual state revenue department publications (2026)
- Contribution limits: IRS Notice 2025-67
- Occupation wages: BLS Occupational Employment and Wage Statistics (OEWS) May 2023