Basics

Paycheck Deductions You Should Know About

A complete guide to understanding all the deductions that come out of your paycheck, from 401(k) to Medicare.

January 1, 20257 min read

Your paycheck stub can be confusing with all its abbreviations and deductions. This guide explains every common deduction you'll see.

Mandatory Tax Deductions

These deductions are required by law and automatically withheld from your paycheck.

Federal Income Tax (FIT)

  • Based on your W-4 form elections
  • Progressive tax system (higher income = higher rate)
  • Withheld throughout the year to cover your annual tax liability
  • State Income Tax (SIT)

  • Varies by state (some states have no income tax)
  • Also based on state W-4 or equivalent form
  • Rates range from 0% to over 13% depending on state
  • Social Security Tax (FICA)

  • 6.2% of your wages
  • Only applies to first $168,600 of wages (2025 limit)
  • Funds Social Security retirement and disability benefits
  • Employer matches your contribution (another 6.2%)
  • Medicare Tax (FICA)

  • 1.45% of all wages (no limit)
  • Additional 0.9% on wages over $200,000 (single) or $250,000 (married)
  • Funds Medicare health insurance for seniors
  • Employer matches the 1.45% portion
  • Pre-Tax Deductions

    These deductions reduce your taxable income, saving you money on taxes.

    401(k) Contributions

  • Retirement savings plan
  • 2025 limit: $23,000 ($30,500 if age 50+)
  • Reduces current taxable income
  • Grows tax-deferred until retirement
  • Traditional IRA

  • Individual retirement account
  • 2025 limit: $7,000 ($8,000 if age 50+)
  • May be tax-deductible depending on income
  • Tax-deferred growth
  • Health Savings Account (HSA)

  • For those with high-deductible health plans
  • 2025 limit: $4,300 (individual) or $8,550 (family)
  • Triple tax benefit: deductible, grows tax-free, withdrawals tax-free for medical
  • Funds roll over year to year
  • Flexible Spending Account (FSA)

  • Use-it-or-lose-it account for medical expenses
  • 2025 limit: $3,200
  • Pre-tax contributions
  • Must be used within plan year (with some exceptions)
  • Health Insurance Premiums

  • Medical, dental, and vision insurance
  • Usually pre-tax through employer
  • Reduces taxable income
  • Employer often pays portion of premium
  • Commuter Benefits

  • Pre-tax dollars for parking and transit
  • 2025 limit: $315/month for parking, $315/month for transit
  • Saves on taxes for work-related transportation
  • Post-Tax Deductions

    These come out after taxes are calculated.

    Roth 401(k) Contributions

  • Retirement savings with after-tax dollars
  • Same contribution limits as traditional 401(k)
  • Withdrawals in retirement are tax-free
  • Good for those expecting higher tax rates in retirement
  • Roth IRA

  • After-tax retirement contributions
  • Same limits as traditional IRA
  • Tax-free growth and withdrawals in retirement
  • Disability Insurance

  • Provides income if you become disabled
  • Often optional through employer
  • Premiums may be pre-tax or post-tax
  • Life Insurance

  • Term or whole life insurance through employer
  • Basic coverage often free
  • Additional coverage usually post-tax
  • Union Dues

  • Required for union members
  • Post-tax deduction
  • May be tax-deductible in some cases
  • Garnishments

  • Court-ordered deductions
  • Child support, tax liens, student loans, etc.
  • Taken after taxes
  • Understanding Your Pay Stub

    Common abbreviations you'll see:

  • **FIT/FWT**: Federal Income Tax/Withholding
  • **SIT/SWT**: State Income Tax/Withholding
  • **FICA**: Social Security and Medicare
  • **OASDI**: Social Security (Old Age, Survivors, Disability Insurance)
  • **YTD**: Year-to-Date totals
  • Strategies to Maximize Take-Home Pay

    1. **Optimize W-4**: Don't over-withhold taxes

    2. **Max Pre-Tax Deductions**: 401(k), HSA reduce taxable income

    3. **Use FSA Wisely**: Plan for known medical expenses

    4. **Review Benefits**: Ensure you're not paying for unused benefits

    5. **Check for Errors**: Review pay stubs regularly

    Conclusion

    Understanding your paycheck deductions helps you make informed financial decisions. Use our calculator to see how different deductions affect your take-home pay.

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