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May 1 2026 reform: first 9 overtime hours at double, 4 more at triple (13/week cap). On $12,000 MXN a month, 12 extra hours pay $1,350.

No state wage tax in Washington or Nevada. $90,000 single biweekly still loses FIT $494.69 and FICA $264.81. Net $2,702.04. This engine does not invent WA LTC or local tax.

2026 Social Security wage base is $184,500. A $7,500 paycheck withholds $573.75 FICA until you get close. At $180,000 YTD the same check is $387.75. Once YTD is $184,500, only Medicare $108.75 remains.

Pub 15-T has a separate Head of Household schedule. Single $2,000 biweekly is $195.85 FIT. HOH is $154.62. Net becomes $1,692.38. Checking Step 2 on HOH jumps FIT to $201.31.

Traditional 401(k) shrinks Pub 15-T wages, not FICA wages. $2,000 single biweekly: 0% nets $1,651.15. 6% defers $120, FIT falls from $195.85 to $181.45, FICA stays $153, net $1,545.55.

IRC 199A v1: lesser of 20% of QBI or 20% of taxable income. $100,000 QBI and $80,000 TI → $16,000. That is a deduction. Self-employment tax on $80,000 net is still $11,303.64. QBI does not cut SECA.

On $60,000 with a 100% match on the first 4%, the plan deposits $2,400 if you defer 4% or more. Skip the match and you leave that cash. Then compare the $24,500 401(k) cap with the $7,500 IRA cap.

Pub 969 last-month rule: eligible on December 1 and you can still fund the full 2026 HSA cap ($4,400 self-only, $8,750 family). A health FSA is a plan-year election; unused dollars may carry $680 only if the plan allows it.

Married filing jointly, each spouse at $52,000 biweekly, Step 2 off: each stub withholds $131.85 ($263.70 combined). One $104,000 job withholds $371.85. The $108.15 gap is the both-work problem, not the single two-job case.

Form W-4 Step 3 is an annual credit against Pub 15-T tentative FIT. On $52,000 single biweekly, $2,000 on Step 3 drops FIT from $195.85 to $118.92. Take-home becomes $1,728.08. FICA stays $153.

In states with no wage income tax, take-home is federal withholding plus FICA. $75,000 single biweekly: FIT $367.77, FICA $220.68, net $2,296.17. California and New York still add state tax on top.

FLSA pays overtime only after 40 hours in the workweek. Four 10-hour days are 40 hours, so federal OT is $0. California Labor Code § 510 still pays 8 hours at 1.5×. At $20/hour that is $880 vs $800.

Pub 590-A: you may contribute for a year until the due date of that year’s return, not including extensions. $0 in so far leaves $7,500 (or $8,600 at 50+). A 401(k) deferral generally has to come out of 2026 pay.

Three different 2026 caps: HSA self-only $4,400 (Pub 969), health FSA $3,400 (Rev. Proc. 2025-32 §2.15), dependent-care FSA $7,500 (IRS Pub. 15-B). You generally cannot fund a general-purpose health FSA and an HSA in the same month.

Form W-4 Step 2 exists because each employer annualizes only its own wages. Two $1,000 weekly jobs, Step 2 off, withhold $97.92 each ($195.84). One $2,000 weekly job withholds $306.58. That $110.74 weekly gap is the two-job problem.

Pub 15-T withholding is not your Form 1040 rate. Single, $2,000 biweekly: $195.85 FIT, 9.79% of the check, last dollars in the 12% band. $80,000 a year: $410.08 per check, 13.33% effective, 22% on the last dollars.

Same $52,000 salary, single, Step 2 off: a biweekly check nets $1,651.15 (about $42,929.90 a year). Monthly nets $3,577.50 (about $42,930.00). Switching 26 vs 24 vs 12 paydays is a calendar, not extra pay.

IRC §72(p) caps a new 401(k) loan at the lesser of $50,000 and the greater of $10,000 or 50% of vested balance, and never more than vested. IRS-style example: $40,000 vested → $20,000. $15,000 vested → $10,000. $200,000 → $50,000.

IRC §72(t) / IRS Topic 558: 10% additional tax on a taxable 401(k) distribution before age 59½. $10,000 at 45 → $1,000. At 59½ the extra tax is $0. Ordinary income tax is separate and not in this figure.

2026 401(k) catch-up is $8,000 at ages 50–59 and 64+, or $11,250 at ages 60–63 (SECURE 2.0) on the $24,500 base. Age 62 with $30,000 already deferred has $5,750 left of a $35,750 total.

2026 IRA limit is $7,500 per person, or $8,600 if you turn 50 this year. Traditional and Roth share one cap. $2,000 already contributed under age 50 leaves $5,500. This is not your 401(k) $24,500 deferral.

The 2026 dependent-care FSA limit is $7,500 per household ($3,750 if married filing separately), up from $5,000. $2,000 already elected leaves $5,500. This is not the child-care tax credit.

2026 HSA limits (IRS Pub. 969): $4,400 self-only, $8,750 family, plus $1,000 if you are 55 or older. $1,200 already in a self-only HSA leaves $3,200. Employer deposits count against the same cap.

Employee FICA for 2026 is 6.2% Social Security up to the $184,500 wage base plus 1.45% Medicare with no cap. A $2,000 check withholds $124.00 + $29.00 = $153.00. That is not federal income tax.