Flat 22% or the aggregate method: federal withholding on supplemental wages compared
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 5 Oct 2026.Employers may withhold a flat 22% from supplemental wages or use the aggregate method: add the bonus to a regular paycheck, work out withholding on the total with the IRS percentage tables, and subtract what the paycheck alone would have had. For a single filer paid $2,500 every two weeks, a $5,000 bonus has $1,150.54 withheld by the aggregate method against $1,100 at 22%.
$3,466.96
$1,533.04 withheld, 30.66% of $5,000This is withholding, not your final tax: the bonus is ordinary income on your return, so you may get some back or owe more.
Your whole year’s federal and state tax: US Income Tax Calculator. Bonus in shares instead: RSU Tax Calculator.
| Withheld | How | Amount |
|---|---|---|
| Federal income tax | withholding on pay + bonus $1,366.69 − on pay alone $216.15 | $1,150.54 |
| Social security | 6.2% of $5,000 | $310 |
| Medicare | 1.45% of $5,000 | $72.50 |
| Take-home bonus | $5,000 − $1,533.04 | $3,466.96 |
Rates: IRS Publication 15 and 15-T (2026); California EDD DE 44 (2026); New York NYS-50-T-NYS (1/26). Checked 5 Oct 2026. Not included: W-4 Steps 3 and 4, 401(k) deferrals from the bonus, and city or county taxes.
2026 · Rates and rules read from the sources listed on this page (the earliest on 5 Oct 2026); they may have changed since.
Enter the supplemental payment; the aggregate method is already chosen.
Pick your pay frequency, W-4 filing status and whether the Step 2 box is checked.
Enter the regular pay for the period the payment is added to.
Compare the aggregate figure with the flat 22% in the side-by-side box.
A bonus is a supplemental wage, and IRS Publication 15 (2026) gives employers two ways to withhold federal income tax from it. This calculator shows both, then adds social security, Medicare and a state's supplemental rate, so the figure at the top is the amount that should reach your bank account.
Flat rate. When the bonus is paid separately from your salary, the employer may withhold exactly 22%. Once your bonuses and other supplemental pay pass $1 million in the calendar year, the excess must be withheld at 37%, whatever your Form W-4 says. The calculator splits a bonus that crosses the line.
Aggregate method. The employer adds the bonus to a regular paycheck, works out withholding on the total as if it were one normal payment, and subtracts what the paycheck alone would have had. The calculator does this with the Publication 15-T (2026) annual percentage tables for a 2020-or-later W-4. On a large bonus this often withholds more than 22%, because the whole payment is annualised into a higher bracket for that one period.
The rest of the article, and all 6 questions about Bonus Tax Calculator, are on the Bonus Tax Calculator page.
Employers who pay a bonus separately may withhold a flat 22% of federal income tax, under IRS Publication 15 for 2026. Any part of the year's supplemental wages above $1 million must be withheld at 37%. The alternative is the aggregate method, which uses the normal withholding tables on salary and bonus together.
Two common reasons: social security and Medicare add 7.65% on top of federal income tax, and many employers use the aggregate method, which treats the bonus period as if you earned that much every period. For a single filer on $2,500 biweekly pay, a $10,000 bonus has $2,740.93 of federal tax withheld that way, about 27.4%.
California's Employment Development Department sets 10.23% for bonuses and stock options and 6.6% for other supplemental wages such as commissions and overtime, in its 2026 employer guide. State Disability Insurance of 1.3% is also withheld, with no wage limit since 2024. Employers may use the regular withholding tables instead.
Each state publishes its supplemental withholding rate in its employer withholding guide, usually on the state revenue department's website. Many states without a set rate use their regular withholding tables. States with no income tax, such as Texas and Florida, withhold nothing. Enter the rate in the Other state box.
Rates and rules change; check the source before you rely on a figure.
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