Estimate the deposit from a separately identified cash bonus using the federal flat supplemental-wage withholding method for 2026. Enter year-to-date wages to account for Social Security and Additional Medicare thresholds.
This tool models the optional flat method where permitted: federal income tax must have been withheld from regular wages in the current or immediately preceding calendar year. It does not model the aggregate method or determine whether your employer can use the flat method. State/local tax is entered manually.
2026 bonus withholding rates
The optional federal supplemental-wage rate is 22% up to the $1 million annual supplemental-wage threshold. Supplemental wages above that threshold use 37%. This tool splits a bonus crossing the threshold using supplemental wages already paid. Withholding is a prepayment; your final income-tax liability can be higher or lower.
Social Security and Medicare on a bonus
Social Security is 6.2% on wages remaining below the 2026 $184,500 wage base. Medicare is 1.45% without a wage cap. Employers withhold an additional 0.9% Medicare tax on wages they pay above $200,000 during the year, regardless of filing status. Enter wages already paid by the same employer before this bonus. Use separate Social Security and Medicare wage totals from your pay statement if they differ.
Example: a $5,000 bonus
Assume $50,000 of earlier Social Security and Medicare wages, no earlier supplemental wages, no state/local withholding and no benefits deductions. Federal withholding is $1,100, Social Security is $310 and Medicare is $72.50. The estimated bonus deposit is $3,517.50. Additional Medicare withholding is $0 in this example.
What this calculator excludes
State and local withholding rules are not calculated automatically; enter the amount on the bonus. The default $0 excludes them. Retirement deferrals, health benefits, noncash awards, gross-up arrangements, multiple-employer adjustments and aggregate-method withholding are excluded. This result is not a tax-return calculation.
Why does my employer’s bonus deposit differ?
Your employer may use the aggregate method, apply retirement elections or withhold state taxes and other deductions. Compare each line of your pay statement, rather than assuming that the federal 22% rate is the only deduction.
Sources and review
Tax year 2026. Checked October 30, 2026 against IRS Publication 15, sections 7 and 9, IRS Topic 751 and the SSA contribution and benefit base.
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