Forty hours at $15 is $600 this week and $31,200 on 52 paydays. Single, Step 2 off, no 401(k), federal plus FICA only:
- Gross $600.00
- FIT $49.92
- FICA $45.90
- Net $504.18 (about 84.0% of gross)
- Annual net $26,217.36
The leftover frequency notes used other salaries: weekly $62,400, biweekly $48,000, monthly $96,000. This page is the hourly leftover at $15 × 40.
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This engine does not invent Ohio, California, New York, or city tax. If your state withholds income tax, treat $504.18 as a ceiling. Confirm the state line on your stub. Estimate, not tax advice.
Direct answer: $15 × 40 → $504.18
- Period wages = $600.00 (52 periods)
- Annualize = $31,200
- Pub 15-T single table: last dollars sit in the 12% band (that slice starts at $19,900 and runs to $57,900)
- This check FIT = $49.92
- FICA = 6.2% + 1.45% = $45.90
- Net = $600.00 − $49.92 − $45.90 = $504.18
Frequency myths on $52,000: biweekly vs semimonthly. Federal floor is still $7.25 on the federal minimum wage calculator. $15 is a common advertised rate, not that floor.
FIT = Pub 15-T percentage method on annualized wages
FICA = 6.2% Social Security (wage base $184,500) + 1.45% Medicare
net = gross − FIT − FICA − pre-tax deductions
Same $600, three statuses
| Status | FIT | FICA | Net |
|---|---|---|---|
| Single | $49.92 | $45.90 | $504.18 |
| Head of household | $30.10 | $45.90 | $524.00 |
| Married (one income, Step 2 off) | $22.88 | $45.90 | $531.22 |
FICA does not care about filing status on this engine. The gap is FIT. Single last dollars are in the 12% band. HOH $31,200 is still in the 10% band (HOH 12% starts at $33,250). Married $31,200 is also 10% (married 12% starts at $44,100).
Same $31,200 single, four calendars
| Frequency | Gross | FIT | FICA | Net |
|---|---|---|---|---|
| Weekly (52) | $600.00 | $49.92 | $45.90 | $504.18 |
| Biweekly (26) | $1,200.00 | $99.85 | $91.80 | $1,008.35 |
| Semimonthly (24) | $1,300.00 | $108.17 | $99.45 | $1,092.38 |
| Monthly (12) | $2,600.00 | $216.33 | $198.90 | $2,184.77 |
Two weekly nets are $1,008.36. The biweekly stub is $1,008.35. Same year. Different slice. A penny of rounding, not a raise.
What this is not
- A $7.25 federal-floor page. $15 × 40 is $600. $7.25 × 40 is $290. Run the federal minimum wage calculator if the question is the FLSA cash wage.
- Proof your state uses $15. Several states sit above $15. This stub is the federal engine only.
- A 1040 effective-tax page. This is Pub 15-T on the stub. HOH leftover at a higher salary: effective FIT on $140,000.
It is the federal-plus-FICA estimate for $600 weekly, single, clean W-4. Benefits, 401(k), and state tax change the deposit.
The married table is wider in the 0% and 10% slices. $31,200 married is still 10%. $31,200 single has been in 12% since $19,900.
No. Annual FIT stays $2,596. The four nets above all land near $26,217.