Gross-up calculator: from net to gross
To put a net $1,000 in an employee's hands, pay a gross of $1,421.46: the flat 22% federal rate, 6.2% Social Security and 1.45% Medicare take $421.46. The table solves net to gross for $500 to $10,000, by the flat and the aggregate method.
| Net the employee keeps | Gross to pay | Federal income tax (22%) | Social Security (6.2%) | Medicare (1.45%) | Gross as a share of the net |
|---|---|---|---|---|---|
| $500 | $710.73 | $156.36 | $44.07 | $10.30 | 142.1% |
| $1,000 | $1,421.46 | $312.72 | $88.13 | $20.61 | 142.1% |
| $2,500 | $3,553.67 | $781.81 | $220.33 | $51.53 | 142.1% |
| $5,000 | $7,107.32 | $1,563.61 | $440.66 | $103.05 | 142.1% |
| $10,000 | $14,214.64 | $3,127.22 | $881.31 | $206.11 | 142.1% |
How the solver works
A normal bonus calculation goes from gross to net. A gross-up runs it backwards: it finds the smallest gross whose take-home on the bonus check, compared with the same check without a bonus, is at least the target net. The solver runs the full paycheck engine on both sides, so federal withholding, Social Security, Medicare and any state and local line are inside the gap.
For the flat method the answer has a closed form, net ÷ 0.7035, which the engine's test cases check to the cent. The flat rate comes from IRS Publication 15, section 7.
Flat vs aggregate
The flat method withholds 22% of the bonus. The aggregate method adds the bonus to a regular check and annualizes it, so a large bonus can be withheld at a higher rate and needs a larger gross to net the same amount. The second table shows where the two diverge.
Withholding is a prepayment, not the tax. If more was withheld than your tax, the difference comes back when you file. See the bonus tax calculator for the gross-to-net view.
Next steps
Compare with the severance tax calculator or the paycheck deduction calculator. Estimates only, not tax or payroll advice.
| Net the employee keeps | Gross by the flat method | Gross by the aggregate method | Aggregate minus flat |
|---|---|---|---|
| $1,000 | $1,421.46 | $1,421.46 | +$0.00 |
| $5,000 | $7,107.32 | $7,465.05 | +$357.73 |
| $10,000 | $14,214.64 | $16,166.88 | +$1,952.24 |
| $20,000 | $28,429.28 | $34,002.53 | +$5,573.25 |
Watch it worked through
Paycheck Zip videos use the same calculator as this page. Figures in a video are from the day it was made; the page is kept current.
Sources
Keep reading
Questions
What is a gross-up?
Paying an employee more than the net amount you want them to receive so that, after withholding, they keep exactly the net. A $1,000 net bonus costs a gross of $1,421.46 by the flat method here.
How do you gross up a bonus?
Divide the net by one minus the withholding rates. With the flat method that is 22% federal plus 6.2% Social Security plus 1.45% Medicare, so net = gross × 0.7035 and the gross is the net ÷ 0.7035: $1,421.46 for a $1,000 net. The calculator solves it with the paycheck engine, so it also works by the aggregate method.
Does a gross-up include state tax?
The table is for a state with no wage tax. In a state with income tax the gross is higher, and the engine’s state bonus line in flat-supplemental states is an annual estimate, not payroll withholding, so check your payroll system.
Does the employer pay more than the gross?
Yes. The employer also owes its own share of Social Security and Medicare on the gross. That employer cost is not in these tables.
Is the gross-up itself taxable?
Yes. A grossed-up payment is wages: the whole gross is subject to withholding, Social Security and Medicare, which is why the gross is larger than the net.