US PTO Payout Calculator — 2026
What your unused PTO is worth when you leave: the gross payout at your hourly rate, and what remains after federal supplemental withholding, Social Security, Medicare and state and local tax — with your state's payout rule.
The daily rate is annual salary ÷ working days a year, and the hourly rate is the daily rate ÷ hours a day.
How the pto payout works
The daily rate is annual salary ÷ working days a year, and the hourly rate is the daily rate ÷ hours a day. Gross payout = unused hours × hourly rate. Any 401(k) percentage is deferred first; federal withholding on a supplemental payment is a flat 22% of what remains; Social Security (6.2%) and Medicare (1.45%) are taken on the gross; state and local tax at the rates you enter.
Formula: Gross = hours × salary ÷ working days ÷ hours per day · federal = 22% × (gross − 401k) · FICA = 6.2% + 1.45% of gross · net = gross − 401k − federal − FICA − state − local
Where these figures come from
- IRS supplemental wage withholding — IRS Pub 15 — Employer’s Tax Guide.
- 2026 FICA limits — SSA — Contribution base.
- State PTO payout rules — SHRM — State PTO rules.
- California DLSE vacation law — California DLSE — Vacation FAQ.
- Colorado HFWA & vacation payout — Colorado DLE.
Last checked: July 2026. State-level rules change with legislative sessions — reviewed annually.
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| Inputs | Gross PTO payout | Note |
|---|---|---|
| $75,000 salary, 80 unused hours, California | $2,884.62 | $2,884.62 gross; mandatory payout in California |
| $120,000 salary, 120 hours, with 6% to a 401(k) | $6,923.08 | $6,923.08 gross |
| Texas, no state income tax | $1,153.85 | $1,153.85 gross |
The sources behind this calculator
- US Department of Labor — Vacation leave — the FLSA does not require payment for time not worked; state law and employer policy decide payout of accrued leave
- IRS — Supplemental wages — the flat 22% federal withholding on supplemental wages such as a PTO payout, and the aggregate method
- US Department of Labor — federal position on payment of accrued vacation
Last checked: September 2026. Tax and contribution rates are the revenue authorities' own for the year and are verified at each rollover (UK 6 April, US 1 January).