Salary Reality Check — Methodology

Last updated: July 2025 · Tool: Salary Reality Check

The Salary Reality Check answers one question: is this offer actually good, accounting for where you live, what you'll pay in taxes, and what other people in your field actually earn? This page documents exactly how those calculations work.

Step 1: Cost of living adjustment

We use Numbeo's Cost of Living Plus Rent Index, which combines the cost of consumer goods and local housing. New York City serves as the index baseline (2.00). Every other city has an index relative to NYC.

To calculate real purchasing power, we use this formula:

Real Purchasing Power = Nominal Salary × (Home City CoL Index ÷ Work City CoL Index) Example: $120,000 offer in San Francisco (index 1.85), you live in Austin (index 1.33) Real Power = $120,000 × (1.33 ÷ 1.85) = $86,378 This means $120,000 in San Francisco buys roughly what $86,000 buys in Austin.

This adjustment answers a specific question: if you moved to the work city, what would your salary be worth in terms of your home city's purchasing power? It's directional — individual spending patterns vary — but it's a reliable order-of-magnitude guide for relocation and remote work decisions.

Step 2: Take-home pay estimate

We calculate estimated monthly take-home using three tax components:

Federal income tax

We apply 2024 IRS tax brackets using the standard deduction for a single filer ($14,600 in 2024). The brackets are applied progressively — only income within each bracket is taxed at that bracket's rate:

$0 – $11,600: 10% $11,601 – $47,150: 12% $47,151 – $100,525: 22% $100,526 – $191,950: 24% $191,951 – $243,725: 32% $243,726 – $609,350: 35% Above $609,350: 37%

FICA (Social Security + Medicare)

Social Security: 6.2% on income up to $168,600 (2024 wage base) Medicare: 1.45% on all income (additional 0.9% above $200,000 not included) Total FICA: 7.65% on first $168,600, then 1.45% above

State income tax

We apply an approximate effective state income tax rate for the work city's state. Rates are sourced from state revenue department publications for 2024. States with no income tax (Texas, Florida, Washington, Nevada, Wyoming, South Dakota, Alaska) are assigned 0%.

Monthly Take-Home = (Annual Salary − Federal Tax − State Tax − FICA) ÷ 12

Limitation: This estimate assumes a single filer taking the standard deduction with no pre-tax deductions. Your actual take-home will typically be higher if you contribute to a 401(k), HSA, or pay health insurance premiums pre-tax. It does not account for local city income taxes (e.g., New York City's additional local tax) or the Additional Medicare Tax for high earners.

Step 3: Market percentile

We establish a market benchmark for your role using two primary sources: BLS Occupational Employment and Wage Statistics (May 2024) for the national median, and Levels.fyi for technology roles where BLS data understates compensation at large tech companies.

The national median is then adjusted for two factors:

Cost of living adjustment for the work city

City-Adjusted Market Median = National Median × (Work City CoL Index ÷ US Average CoL Index) US Average CoL Index = 1.30 (our baseline for "national average")

Company size multiplier

Seed startup: 0.80× (typically 20% below median) Series A/B: 0.90× Mid-size (100-1k): 1.00× (baseline) Large (1k-10k): 1.12× Enterprise (10k+): 1.22× FAANG/Top 10 tech: 1.45× (reflects documented premium at top companies)

The percentile is then assigned by comparing your offer to the adjusted market benchmark using ranges calibrated to the normal distribution of salaries around the median.

Data sources

DataSourceVintageNotes
Cost of Living IndexNumbeo Cost of Living Plus Rent Index2025Updated continuously. NYC = 2.00 baseline.
Salary mediansBLS Occupational Employment and Wage StatisticsMay 2024~1.1M US business establishments surveyed.
Tech salary dataLevels.fyi2024Self-reported total compensation at tech companies.
Federal tax bracketsIRS Revenue Procedure 2023-342024Standard deduction: $14,600 single filer.
State income tax ratesState revenue department publications2024Effective rates; may differ from marginal rates.
FICA ratesIRS Publication 152024SS wage base: $168,600.

Update cycle

Cost of living data is refreshed from Numbeo annually (Q1 each year). Salary benchmarks are updated when BLS releases its annual OES data, typically in March–April. Tax rates are updated when IRS publishes inflation adjustments, typically in November for the following year. All data vintages are noted on the tool page.

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