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.
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.