Payroll taxes
What is the employer payroll cost of an HVAC technician?
Short answer: a full-time HVAC technician paid the national median wage of $29.33 an hour creates $4,708.99 a year in federal employer payroll taxes — $3,782.40 of Social Security, $884.59 of Medicare, and $42.00 of net FUTA. State unemployment tax adds a few hundred dollars more, using each state’s official 2026 new-employer rate. Workers’ comp is insurance, not a payroll tax.
Key takeaways
- This page isolates employer payroll taxes. For the full cost stack, including insurance and software, see cost to hire an HVAC technician.
- Federal figures follow IRS Publication 15, IRS Topic 751, and IRS Topic 759 (Form 940/FUTA). The wage is the BLS OEWS May 2025 national table May 2025 median of $29.33 for HVAC mechanics and installers.
- State unemployment examples use the January 2026 DOL state unemployment insurance laws table already built into the calculator: Indiana, Florida, and Texas.
On this page
Open with the median HVAC wage Prefills $29.33 an hour, 40 hours, and HVAC. Choose a state to add official SUTA figures.
Open the calculator with these figuresFederal employer taxes at $29.33 an hour
Wages at $29.33 × 40 hours × 52 weeks are $61,006.40. That is under the 2026 Social Security wage base of $184,500, so the full 6.2% applies. Medicare of 1.45% has no cap. FUTA is 0.6% net on the first $7,000, or $42.00, for most employers who pay state unemployment tax on time.
| Line (one year, 2,080 hours) | Amount |
|---|---|
| Wages at $29.33/hour (BLS May 2025 median) | $61,006.40 |
| Employer Social Security, 6.2% | $3,782.40 |
| Employer Medicare, 1.45% | $884.59 |
| FUTA, net 0.6% on first $7,000 | $42.00 |
| Federal employer payroll taxes | $4,708.99 |
| Federal payroll taxes per paid hour | $2.26 |
On a 40-hour week, wages are $1,173.20. Employer FICA on that week is about $89.75 before any wage-base limit. FUTA is front-loaded in the first $7,000 of wages and then drops to zero for the rest of the year.
Add official state unemployment tax
Every state charges unemployment insurance on its own wage base at a rate it assigns to new employers. These three examples use the calculator’s 2026 DOL figures and assume the new-employer rate on the notice matches the typical rate in that table. Your assigned rate can differ.
| State example (new-employer rate and wage base) | SUTA | Federal + SUTA |
|---|---|---|
| Indiana, 2.50% on first $9,500 | $237.50 | $4,946.49 |
| Florida, 2.70% on first $7,000 | $189.00 | $4,897.99 |
| Texas, 2.70% on first $9,000 | $243.00 | $4,951.99 |
Pick your state in the calculator for the other 47 states and the District of Columbia. Seven states are listed by DOL as industry-average new-employer rates only; for those, enter the rate on your notice.
What to leave out of a payroll-tax figure
Workers’ comp, payroll software, health insurance, and a van are real costs, but they are not payroll taxes. Mixing them together makes it hard to budget tax deposits. Use this page for the tax deposit plan, and the technician cost page for the all-in number you need to recover in the shop rate.
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Add your state to the tax math Same $29.33 HVAC defaults. Select the state where the technician will work.
Open the calculator with these figuresFrequently asked questions
How much are employer payroll taxes on an HVAC technician?
At the BLS May 2025 median wage of $29.33 an hour for 40 hours a week, wages are $61,006.40. Employer Social Security is $3,782.40, employer Medicare is $884.59, and net FUTA is $42.00, for $4,708.99 in federal employer payroll taxes. State unemployment tax is extra: $237.50 at Indiana's typical new-employer rate, $189.00 in Florida, or $243.00 in Texas, using each state's DOL-listed 2026 new-employer rate and wage base.
Is workers' comp part of HVAC payroll cost?
No. Workers' compensation is insurance priced on payroll, not a payroll tax you deposit with the IRS or a state workforce agency. It is still a real cost of the hire and belongs in a true-cost estimate.
Do overtime hours change HVAC technician payroll taxes?
Yes. Employer FICA is a percentage of taxable wages, so time-and-a-half overtime increases the tax along with the wage. FUTA and most state unemployment taxes only apply until a wage base is met, so overtime later in the year may not increase those two lines.
Federal figures were checked against 2026 IRS Publication 15 and the linked official pages in November 2026. Rows marked hypothetical are examples only. State rules and rates vary; confirm with your state agencies, an insurance agent, and your accountant before you hire.