Data sources
Salary data
- U.S. Department of Labor (DOL) Office of Foreign Labor Certification: DOL OFLC Performance Data. Quarterly disclosure data files for Labor Condition Applications (Form ETA-9035). The site uses the most recent 12 quarters; the covered period is shown in the footer. The site did not independently verify the source files.
Metro areas
- U.S. Census Bureau: CBSA Delineation Files. Core-Based Statistical Area delineations (2023 file, list1_2023) used to map worksite counties to metropolitan statistical areas.
Tax and insurance
All tax and insurance values in the calculator were checked against the sources below on October 28, 2026. The check date is also shown under the calculator.
- Internal Revenue Service: Rev. Proc. 2025-32. Federal income tax brackets and the standard deduction for single filers, tax year 2026.
- Internal Revenue Service: Topic 751, Social Security and Medicare withholding rates. Social Security (6.2%) and Medicare (1.45%) rates, the 2026 Social Security wage base ($184,500), and the 0.9% Additional Medicare Tax over $200,000.
- Tax Foundation (independent research organization, not a government agency): State Individual Income Tax Rates and Brackets, 2026. Single-filer rates, brackets, standard deductions, and personal exemptions for all 50 states and Washington, D.C. Tax credits that replace a deduction (such as Utah's) are not modeled. Check your state's tax agency for final figures.
- KFF: 2025 Employer Health Benefits Survey. The average worker contribution for single coverage ($1,440 per year).
- Korea (used only in the Korean-language salary comparison): National Tax Service income tax rates, the Income Tax Act in force from January 1, 2026, and the 2026 national pension, health insurance, and long-term care rates announced by the Ministry of Health and Welfare.
Exchange rate
- KEB Hana Bank: base exchange rate. Used only when converting U.S. take-home pay to Korean won for the Korean-language salary comparison. The default rate and its date are shown in the calculator.
- The default is not updated automatically when the site is rebuilt. KRW figures are for reference only.