2026 · IRS Pub 15 §7
Enter the bonus amount, the employee’s state, and year-to-date wages. The calculator returns the federal 22% (or 37% above $1 million cumulative), Social Security, Medicare, and state tax — plus the net bonus the employee will take home. How bonus withholding works
2026 tax tables — federal + state estimates for W-2 employees
Flat-rate method: 22% federal + state supplemental rate. W-4 elections don’t apply.
Estimates only. 2026 tax tables. Not tax advice.
The calculator uses the IRS flat-rate method for supplemental wages: 22% under $1 million in cumulative supplemental wages for the year, and 37% on the excess above $1 million. Enter year-to-date supplemental wages so the calculator can apply the correct rate.
Yes. Bonuses are subject to Social Security (6.2% up to the wage base) and Medicare (1.45%, plus 0.9% additional above the Medicare threshold). The calculator computes FICA alongside the federal flat-rate withholding.
Yes. For each supported state, the calculator uses the state’s optional flat supplemental rate — typically the regular flat rate for flat-rate states or the top marginal rate for bracket states.