A part-time paycheck is calculated the same way as a full-time one: your hours times your hourly rate, minus Social Security, Medicare, federal income tax and any state or local tax. The big difference is that at lower annual earnings, federal income tax withholding can be very small or even zero, while Social Security and Medicare still come out of every dollar.
This guide walks through each step, shows how pay changes as your weekly hours change, and explains the one situation where part-time workers often get caught short: holding two jobs at once. To run your own numbers, a part time paycheck calculator lets you enter your hourly rate and hours directly.
Step 1: Work out your gross pay
Gross pay is everything you earned before deductions. For hourly part-time work, it's simply hours worked times your rate. If you work 20 hours at $17 an hour, your gross pay for that week is $340.
If you're paid every two weeks, add up the hours from both weeks. Tips, shift differentials and any bonuses get added on top. Overtime only kicks in under federal law once you pass 40 hours in a single workweek, so most part-time schedules never reach it. Some states have their own overtime rules, so check with your state labor department if your shifts are long.
Part-time salaried roles work the same way as full-time salaries: the annual amount is divided by the number of paydays. Our guide to turning an hourly wage into an annual salary shows how to compare the two.
Step 2: Subtract Social Security and Medicare
FICA taxes apply no matter how few hours you work. In 2026 you pay 6.2% of your wages for Social Security and 1.45% for Medicare, a combined 7.65%. There's no minimum and no standard deduction for these taxes.
On that $340 week, Social Security is $21.08 and Medicare is $4.93. Your employer pays a matching amount on top of your wages, which doesn't come out of your check. For more detail, see what FICA tax is and who pays it.
Step 3: Federal income tax withholding
Federal withholding is where part-time pay looks very different from full-time pay. Under the IRS percentage method in Publication 15-T, your employer annualizes each paycheck, subtracts the standard deduction for your filing status, and applies the tax brackets.
For a single filer in 2026, the standard deduction is $16,100. If your annualized wages are close to or below that, federal withholding drops to nearly nothing. A 20-hour week at $17 annualizes to $17,680, so only about $1,580 is taxable at 10%. That works out to roughly $3 of federal withholding per week.
Above the standard deduction, the 2026 single brackets start at 10% on the first $12,400 of taxable income and 12% up to $50,400. Most part-time workers stay in those two brackets.
Step 4: State and local tax
State income tax depends entirely on where you live and work. Nine states don't tax wages at all, including Texas, Florida and Tennessee. Others have small personal exemptions or standard deductions, so even low earners usually owe something.
Michigan, for example, taxes wages at a flat 4.25% after a personal exemption of $5,900. Detroit and about two dozen other Michigan cities add a city income tax on top, which isn't included in the example below. You can find your state's rules through the state calculator directory.
Example: part-time pay at different hours in Michigan
Here's what a single filer earning $17 an hour in Michigan takes home each week at different schedules, paid weekly with no pre-tax benefits and no city tax. These are estimates from the Michigan paycheck calculator.
| Hours per week | Gross | Federal | Social Security | Medicare | Michigan | Take-home |
|---|---|---|---|---|---|---|
| 15 | $255.00 | $0.00 | $15.81 | $3.70 | $6.02 | $229.47 |
| 20 | $340.00 | $3.04 | $21.08 | $4.93 | $9.63 | $301.32 |
| 25 | $425.00 | $11.54 | $26.35 | $6.16 | $13.24 | $367.71 |
| 30 | $510.00 | $20.04 | $31.62 | $7.40 | $16.85 | $434.09 |
| 40 | $680.00 | $39.68 | $42.16 | $9.86 | $24.08 | $564.22 |
A few things stand out. At 15 hours, annual pay of $13,260 is below the standard deduction, so there's no federal withholding at all. FICA, by contrast, grows in a straight line with your pay. And the share of your check that goes to taxes rises as hours go up: about 10% at 15 hours versus about 17% at 40 hours.
Two part-time jobs: the withholding gap
Each employer calculates withholding as if its job is your only income. That works fine with one job, but with two, each payroll system gives you the full standard deduction and the lowest brackets. Your combined withholding can end up well short of what you'll owe.
Take two jobs at $17 an hour, 20 hours each, in Michigan. Each employer withholds about $3.04 a week in federal tax, or $6.08 combined. One 40-hour job at the same rate would withhold $39.68 a week. Over a year, that's about $316 withheld across both jobs versus about $2,063 for the single job, a gap of roughly $1,747 that could show up as a balance due at tax time.
The fix is Step 2 of Form W-4, which is designed for people with more than one job. You can use the IRS Tax Withholding Estimator, check the box in Step 2 on both W-4s, or ask one employer to withhold an extra amount each paycheck. Our guide to filling out a W-4 with two jobs covers each option.
Other deductions part-timers may see
- Retirement contributions: Some employers let part-time staff join the 401(k). Traditional contributions reduce federal taxable wages but not Social Security and Medicare wages.
- Health insurance: If you're eligible and enroll, premiums are usually taken pre-tax, which lowers both income tax and FICA.
- State payroll programs: Some states charge employees for disability or paid family leave insurance. Check your state's labor or revenue agency for current rates.
- Tips: Reported tips are taxable wages and are included in withholding calculations. The new federal deduction for qualified tips is claimed on your tax return and generally doesn't change standard paycheck withholding.
Frequently Asked Questions
Do part-time workers pay less tax?
They pay the same tax rates, but lower annual earnings mean more of their pay is covered by the standard deduction. Social Security and Medicare still take 7.65% of every dollar.
Why was no federal tax taken from my part-time paycheck?
If your paycheck annualizes to less than the standard deduction ($16,100 for a single filer in 2026), the percentage method produces zero federal withholding. That can be correct if this is your only income, but not if you have another job.
Can I claim exempt on my W-4 as a part-time worker?
Only if you had no federal tax liability last year and expect none this year. The IRS rules for Form W-4 explain the test, and you need to file a new W-4 each year to keep exempt status.
Does working part-time change my FICA rate?
No. Social Security is 6.2% and Medicare is 1.45% of covered wages, at 5 hours a week or 50.
Sources
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- IRS: About Form W-4
- IRS Topic 751: Social Security and Medicare Withholding Rates
- Tax Foundation: State Income Tax Rates for 2026
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.