Bonus Tax Calculator

Employers usually withhold 22% federal income tax on a bonus. The rate becomes 37% after supplemental wages from that employer pass $1,000,000.

Tax year 2026 Tables verified 2026-10-09
Overtime, tips, and bonus
W-4, benefits, local tax, and year-to-date

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Every two weeks

Net pay $4,922.67

Effective tax rate 32.64% of gross. About $4,240.87 a month over a full year.

  • Net pay $4,922.67
  • Federal income tax $1,293.08
  • FICA $559.04
  • State and local $437.90
  • State payroll $95.00
This paycheck
$4,922.67
Full year, net
$50,890.40
Full year, gross
$65,000.00
Hourly equivalent
$28.85
How we calculated this
Gross pay$7,307.69
  1. This paycheck $7,307.69

Amount entered. Salary divided across the pay periods, plus overtime, tips, and any bonus on this check.

Federal income tax$1,293.08
  1. 1a Taxable wages this period $2,307.69
  2. 1b Pay periods in the year 26
  3. 1c Annualized wages (1a × 1b) $59,999.94
  4. 1d Step 4(a) other income $0.00
  5. 1e 1c + 1d $59,999.94
  6. 1f Step 4(b) deductions $0.00
  7. 1g $8,600.00 (any other filing status)
  8. 1i Adjusted annual wages $51,399.94
  9. Table Single or married filing separately, standard (Pub 15-T 2026)
  10. Bracket $19,900.00 up to $57,900.00: $1,240.00 plus 12% of the amount over $19,900.00
  11. 2g Tentative annual tax $5,019.99
  12. 2h Per paycheck (2g ÷ periods) $193.08
  13. 3 Step 3 credits, per paycheck $0.00
  14. 4c Extra withholding $0.00
  15. Federal income tax this paycheck $193.08
  16. Bonus, flat supplemental rate $1,100.00 on $5,000.00. 22% until supplemental wages from this employer pass $1,000,000, then 37%.
  17. Federal income tax this paycheck $1,293.08

IRS Publication 15-T (2026), Worksheet 1A. Percentage method for automated payroll systems.

Social Security$453.08
  1. Rate 6.2% × $7,307.69 of Social Security wages, wage base $184,500.
  2. This paycheck $453.08

Social Security Administration, contribution and benefit base. 6.2% up to the 2026 wage base of $184,500. The annual maximum is $11,439.

Medicare$105.96
  1. This paycheck $105.96

IRS Publication 15 (2026). 1.45% of Medicare wages. No wage base.

California income tax$437.90
  1. Method EDD Method B, annual table, Single, dual-income married, or married with multiple employers.
  2. Standard deduction $5,706.00
  3. Taxable income $54,293.94
  4. Annual table row Over $41,452.00: $1,124.21 plus 6.60% of the excess.
  5. Tax before allowance credit $1,971.78
  6. Allowance credit 1 × $168.30 = $168.30
  7. Annual withholding $1,803.48
  8. This paycheck $69.36
  9. Bonus $368.54 is the extra annual state tax from adding the bonus once, not once per remaining paycheck.

California Employment Development Department. California EDD 2026 Method B exact-calculation method, annual payroll-period tables.

California SDI$95.00
  1. Rate 1.3% × $7,307.69 = $95.00

California EDD, payroll tax rates. 1.3% of wages. No wage cap in 2026.

Net pay$4,922.67

Flat rate and aggregate

The paycheck uses the method you select. The comparison under the result shows both federal amounts for the same bonus and the same regular wages. Gross-up finds a bonus large enough that the flat method and FICA leave a chosen net.

Questions

Why was my bonus taxed so much?

The 22% rate is withholding, not a special tax bracket. If your regular wages are taxed at a lower rate, the extra withholding can come back as a refund when you file.

What is the aggregate method?

The bonus is added to this period’s wages, withholding is figured on the total, and the tax already due on the regular wages is subtracted. It often withholds more than 22%.

Does FICA apply to a bonus?

Yes. Social Security applies until the wage base is met. Medicare applies to the whole bonus.

How does a state tax a bonus?

Flat-rate states apply their rate. Bracket states on this site add the bonus once to annual wages and withhold the difference. Many official supplemental tables are not built in, and the page does not pretend they are.

Related

Who is responsible

Published by PaycheckZip.com. A credentialed reviewer has not signed this page. The review seat is open. Figures are estimates from the tables named in the method, checked 2026-10-09. They are not tax advice.

Case amounts on the public list, such as $216.15 of federal income tax on the single biweekly example, come from the same code as this page.