Payroll calculator
Estimate how much of a bonus may be withheld for federal income tax, Social Security, Medicare, and state taxes. See an estimated bonus take-home amount using 2026 payroll rules.
2026 tax year
This estimate models a separately identified bonus using the 2026 22% federal supplemental withholding method, plus Social Security, Medicare, and state tax treatment. Actual withholding can differ based on payroll circumstances.
Estimated take-home
Per paycheck after estimated taxes
Estimates use your 2026 inputs. Actual paychecks can vary with employer payroll settings and benefits.
A bonus is generally treated as supplemental wages for federal payroll withholding purposes. When supplemental wages are paid separately and the employer uses the optional flat-rate method, the federal income tax withholding rate is 22% for 2026. Social Security and Medicare taxes can also apply to the bonus.
The amount withheld from your bonus is not necessarily the same as the amount of tax you ultimately owe for the year. Your final federal tax liability depends on your total income, deductions, credits, filing status, and other tax circumstances.
State and local withholding can also affect the amount that reaches your bank account. The calculator provides an estimate based on the information entered rather than reproducing every employer payroll configuration.
Federal payroll rules treat bonuses as one type of supplemental wage. When a separately identified bonus qualifies for the optional flat-rate method, an employer can withhold 22% for federal income tax in 2026. Employers can also use an alternative permitted withholding method in situations covered by the IRS rules.
If supplemental wages paid by an employer to an employee during the calendar year exceed $1 million, special rules apply to the amount above $1 million. The excess is subject to withholding at 37%, or the highest rate of income tax for the year.
2026 federal supplemental withholding
Bonus × 22% = estimated federal supplemental withholding
This flat-rate example applies to qualifying supplemental wage payments when the employer uses the optional flat-rate method. It is a withholding method, not a statement that every bonus will ultimately be taxed at 22%.
If a qualifying $1,000 bonus is separately paid and the employer uses the 22% flat federal supplemental withholding method, the federal income tax withholding would be $220 before considering Social Security, Medicare, state taxes, and other deductions.
Your actual deposit can therefore be lower than $780 after payroll taxes and other applicable deductions.
At the 22% federal supplemental withholding rate, a separately identified $5,000 bonus would produce $1,100 of federal income tax withholding before Social Security, Medicare, state taxes, and other payroll deductions.
This is a withholding example, not a prediction of your final annual tax bill.
A bonus can have several payroll deductions taken from the same payment. Federal income tax withholding may be calculated separately from regular wages, while Social Security, Medicare, state tax, and other deductions can also reduce the amount you receive.
Higher withholding does not automatically mean that your final annual tax liability increased by the same amount.
Generally, yes. Supplemental wages such as bonuses are generally subject to Social Security and Medicare taxes. For 2026, the employee Social Security tax rate is 6.2% up to the applicable Social Security wage base, and the Medicare tax rate is 1.45%. The 2026 Social Security wage base is $184,500.
An additional 0.9% Additional Medicare Tax can apply to wages above $200,000 during the year. Employers begin withholding this additional Medicare tax once an employee's wages paid by that employer exceed the $200,000 threshold.
One of the most important distinctions when estimating bonus pay is the difference between withholding and actual tax liability. Withholding is money taken from your paycheck during the year toward your expected tax obligations.
Your final federal income tax is calculated when you file your tax return. Your total annual income, filing status, deductions, credits, and other factors can affect the final result.
For that reason, seeing 22% withheld from a bonus does not mean the bonus itself is necessarily subject to a final 22% tax rate. The 22% figure is a federal supplemental wage withholding method available under the IRS rules.
Your employer's payroll system may calculate bonus withholding differently depending on how the supplemental wages are paid and whether they are identified separately from regular wages. The IRS permits more than one method in certain circumstances.
Your actual payment can also be affected by Form W-4 information, state or local taxes, retirement contributions, health insurance, wage limits, other benefits, additional withholding, and year-to-date wages.
Use the calculator as a planning estimate and compare it with your employer's payroll statement when you receive the actual payment.
The IRS's 2026 Employer's Tax Guide confirms that the federal withholding rate for supplemental wages remains 22% when the optional flat-rate method applies. The same guidance states that the rate becomes 37% for the portion of supplemental wages above $1 million paid by the employer during the calendar year.
The IRS also states that supplemental wages are subject to Social Security and Medicare taxes. Federal withholding procedures are documented in IRS Publication 15-T and the supplemental wage rules are described in Publication 15.
This calculator uses the bonus amount you enter and estimates federal supplemental withholding, Social Security, Medicare, Additional Medicare Tax where applicable, and state tax treatment used by the calculator.
Federal supplemental wage withholding is based on the 2026 IRS rules. The calculator is intended to provide an estimate for planning purposes and does not replace an employer payroll statement, IRS guidance, or professional tax advice.
Common questions
When the optional flat-rate method applies to separately identified supplemental wages, the federal withholding rate is 22% in 2026. Other permitted withholding methods can apply depending on how the bonus is paid.
A bonus is generally supplemental wages for payroll withholding purposes. Employers may use the applicable supplemental wage withholding methods described by the IRS. This withholding treatment does not by itself determine your final annual income tax rate.
Generally, yes. Supplemental wages such as bonuses are generally subject to Social Security and Medicare taxes, subject to the applicable wage limits and rules.
Federal income tax withholding, Social Security, Medicare, state or local taxes, benefits, retirement contributions, and other payroll deductions can all reduce the amount you receive from a gross bonus.
Receiving a bonus increases your taxable income, but the federal supplemental withholding method used on a bonus is not the same thing as your final tax bracket. Your final federal income tax depends on your total annual taxable income and other tax factors.
Explore every state
Explore state-specific paycheck calculators for federal and state withholding estimates. Each state page provides its own tax context and calculator information.