Editorial Standards
How we ensure accuracy, transparency, and trust in everything we publish.
Our Editorial Process
Every piece of content on NC Paycheck Calculator—whether it is an article, a calculator formula, or a data table—goes through a structured editorial process before publication.
Content Lifecycle
- Research: All content begins with primary source research. We consult official government publications—never secondary or aggregator sites—for tax rates, regulations, and formulas. Sources include IRS publications, NC Department of Revenue documents, SSA announcements, and BLS data.
- Drafting: Content is written with a focus on North Carolina-specific information, real-world examples using actual tax rates, and actionable guidance. Generic, state-agnostic content is not published.
- Fact-checking: Every numerical claim, tax rate, formula, and regulation citation is verified against the primary source. Cross-referencing between multiple official sources (e.g., IRS Publication 15-T and NC DOR withholding tables) is required when applicable.
- Source citation: Each article includes direct links to the official sources referenced, so readers can independently verify all claims.
- Publication and ongoing review: Published content includes a "Last updated" date. Articles are reviewed on a quarterly cycle (January, April, July, October) and updated immediately when tax laws or rates change.
Calculation Methodology
Our paycheck calculator uses the following formulas and data, all derived directly from official government sources:
Federal Income Tax
Calculated using the 2025 progressive tax brackets as published in IRS Publication 15-T (Federal Income Tax Withholding Methods). The brackets range from 10% to 37% based on taxable income and filing status.
| Tax Rate | Single Filer | Married Filing Jointly |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 |
| 37% | Over $626,350 | Over $751,600 |
Source: IRS Revenue Procedure 2024-40
North Carolina State Income Tax
North Carolina uses a flat income tax rate of 4.25% for tax year 2025. This is applied to North Carolina taxable income (federal adjusted gross income minus the NC standard deduction).
- NC Standard Deduction (Single): $12,750
- NC Standard Deduction (Married Filing Jointly): $25,500
- NC Standard Deduction (Head of Household): $19,125
Social Security (OASDI)
The employee share of Social Security tax is 6.2% on earnings up to the annual wage base limit of $168,600 for 2025. Earnings above this threshold are not subject to Social Security tax.
Source: Social Security Administration — Contribution and Benefit Base
Medicare (HI)
The employee share of Medicare tax is 1.45% on all earnings, with no wage base limit. An additional 0.9% Medicare surtax applies to earnings exceeding $200,000 (single) or $250,000 (married filing jointly).
Source: IRS Topic No. 751 — Social Security and Medicare Withholding Rates
Pre-Tax Deductions
Pre-tax deductions (401(k), HSA, health insurance premiums) are subtracted from gross income before calculating federal and state income tax. This reduces taxable income and increases take-home pay. FICA taxes may still apply to some pre-tax deductions depending on the plan type.
- 401(k) contribution limit: $23,500 for 2025 ($31,000 if age 50+)
- HSA contribution limit: $4,300 individual / $8,550 family for 2025
Source: IRS — 401(k) Limits for 2025
Data Sources
All data used in our calculator and articles comes exclusively from official, publicly available government sources:
| Source | Data Used | Link |
|---|---|---|
| IRS Publication 15-T | Federal income tax withholding tables and methods | irs.gov/publications/p15t |
| IRS Revenue Procedure 2024-40 | 2025 tax brackets, standard deductions, inflation adjustments | irs.gov (2025 adjustments) |
| NC Department of Revenue | NC income tax rate, standard deductions, withholding tables | ncdor.gov |
| Social Security Administration | FICA tax rates, wage base limits | ssa.gov |
| Bureau of Labor Statistics | Occupational employment statistics, salary data by state/area | bls.gov/oes |
| U.S. Census Bureau | Cost of living, housing, and demographic data | census.gov |
Update Policy
Tax laws and rates change regularly. Our update policy ensures content stays current:
- Quarterly reviews: All articles and calculator formulas are reviewed in January, April, July, and October.
- Immediate updates: When the IRS, NC DOR, or SSA announces rate changes, affected content is updated within 48 hours.
- Annual comprehensive review: Each January, we conduct a full audit of all tax rates, brackets, deduction limits, and wage bases to align with the new tax year.
- Legislative monitoring: We track the NC General Assembly and U.S. Congress for tax-related legislation that could affect calculations.
Every article displays a "Last updated" date so you can verify when the content was most recently reviewed.
Correction Policy
Accuracy is our highest priority. When errors are identified:
- Immediate correction: The error is corrected as soon as it is verified.
- Source re-verification: The corrected information is verified against the primary official source.
- Date update: The article's "Last updated" date is updated to reflect the correction.
- Calculator impact check: If the error affects calculator formulas, those are updated and re-tested simultaneously.
If you spot an error in any of our content or calculations, please contact us immediately. We investigate all reports promptly.
Important Limitations
NC Paycheck Calculator provides estimates and educational information based on official government sources. Our content is not a substitute for:
- Personalized tax advice from a certified public accountant (CPA) or enrolled agent (EA)
- Legal advice from a tax attorney
- Financial planning from a certified financial planner (CFP)
- Official payroll calculations from your employer's HR or payroll department
Individual circumstances vary significantly. For complex tax situations, we always recommend consulting a qualified professional. For official tax information, refer directly to the IRS and NC Department of Revenue.