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Bonus pay calculator
Put your gross bonus and withholding rates in: $5,000 at 22% federal, 5% state and 7.65% FICA nets $3,267.50.
★ MONEY · PAY · BONUS
Bonus Pay Calculator: Gross Bonus, Withholding & Net
On the defaults — a $5,000 gross bonus at 22% federal, 5% state and 7.65% FICA withholding — the federal take is $1,100.00, the state take is $250.00, FICA is $382.50, and the net bonus is $3,267.50. This is the BONUS version — one lump sum taxed at the supplemental rate — the bonus-tax-calculator page is the TAX-ONLY version — the tax on a bonus without the full net breakdown; the gross-to-net-pay-calculator page is the REGULAR-PAY version — a normal paycheck, not a supplemental bonus; and the how-to-calculate-bonus-pay guide is the METHOD version — the same $5,000 to $3,267.50 example worked step by step.
What does a $3,267.50 net bonus mean?
It means a $5,000 bonus does not arrive as $5,000: $1,100.00 goes to federal withholding, $250.00 to state withholding, and $382.50 to FICA, leaving $3,267.50 — 65.35% of the gross. The part people get wrong is treating the 22% as the final tax: it is withholding, an advance payment against the tax you will actually owe when you file. If your marginal rate is lower, some of it comes back as a refund; if it is higher, you may still owe more.
Three things to check before you trust the number
Is the federal rate really 22%? Employers commonly withhold a flat 22% on supplemental wages, but some use your regular marginal rate instead. The calculator takes whatever rate you type, so a bonus withheld at your marginal rate can net quite differently from the 22% headline.
Are you near the Social Security wage base? Social Security tax at 6.20% stops once your year-to-date wages pass the annual wage base, while the 1.45% Medicare tax never stops. On the defaults ($60,000 already earned, $200,000 base) the whole $5,000 is Social Security-taxable; the $199,000 branch shows what happens near the cap — only $1,000 of the bonus is Social Security-taxable, so FICA falls to $134.50 and the net rises to $3,515.50.
Is this withholding or final tax? Withholding is not the tax bill. Your actual tax on the bonus depends on your total income, filing status, deductions and state rules, and this page is a calculation tool, not tax advice.
Worked example
On the defaults: $5,000 gross bonus, 22% federal, 5% state, 7.65% FICA, $60,000 already earned, $200,000 wage base.
- The federal withholding: $5,000.00 × 22 ÷ 100 is $1,100.00.
- The state withholding: $5,000.00 × 5 ÷ 100 is $250.00.
- FICA: Social Security $5,000.00 × 6.20 ÷ 100 is $310.00 and Medicare $5,000.00 × 1.45 ÷ 100 is $72.50, so FICA is $382.50.
- The net bonus: $5,000.00 − $1,100.00 − $250.00 − $382.50 is $3,267.50.
And the other way: the gross bonus needed for a $4,000.00 net at the default rates is $6,120.89, the federal rate needed for a $3,500.00 net on a $5,000 bonus at 5% state is 17.35%, and the largest whole gross bonus (step $100) keeping the net at or below $3,000.00 at the default rates is $4,500.00.
Every branch, checked
- $10,000 bonus at the default rates: $10,000 bonus at the default rates: Federal $2,200.00, state $500.00, FICA $765.00 (Social Security $620.00 + Medicare $145.00), net $6,535.00.
- $2,500 bonus at the default rates: $2,500 bonus at the default rates: Federal $550.00, state $125.00, FICA $191.25 (Social Security $155.00 + Medicare $36.25), net $1,633.75.
- $5,000 bonus with 0% federal and 0% state withholding (FICA still applies): $5,000 bonus with 0% federal and 0% state withholding (FICA still applies): Federal $0.00, state $0.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $4,617.50.
- $20,000 bonus at the default rates: $20,000 bonus at the default rates: Federal $4,400.00, state $1,000.00, FICA $1,530.00 (Social Security $1,240.00 + Medicare $290.00), net $13,070.00.
- $5,000 bonus with $199,000 already earned and a $200,000 wage base: $5,000 bonus with $199,000 already earned and a $200,000 wage base: Federal $1,100.00, state $250.00, FICA $134.50 (Social Security $62.00 + Medicare $72.50), net $3,515.50.
- $5,000 bonus at 22% federal, 0% state and full FICA: $5,000 bonus at 22% federal, 0% state and full FICA: Federal $1,100.00, state $0.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,517.50.
The reverses, worked backwards
- Gross bonus needed for a $4,000.00 net at the default rates: $6,120.89 — at $6,120.89 the figures are Federal $1,346.60, state $306.04, FICA $468.25 (Social Security $379.50 + Medicare $88.75), net $4,000.00.; at the lower neighbor the figures are Federal $1,324.60, state $301.04, FICA $460.60 (Social Security $373.30 + Medicare $87.30), net $3,934.65.; at the upper neighbor the figures are Federal $1,368.60, state $311.04, FICA $475.90 (Social Security $385.70 + Medicare $90.20), net $4,065.35. — verdict: STEP.
- Federal rate needed for a $3,500.00 net on a $5,000 bonus at 5% state: 17.35% — at 17.35% the figures are Federal $867.50, state $250.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,500.00.; at the lower neighbor the figures are Federal $842.50, state $250.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,525.00.; at the upper neighbor the figures are Federal $892.50, state $250.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,475.00. — verdict: STEP.
- Largest whole gross bonus (step $100) keeping the net at or below $3,000.00 at the default rates: $4,500.00 — at $4,500.00 the figures are Federal $990.00, state $225.00, FICA $344.25 (Social Security $279.00 + Medicare $65.25), net $2,940.75.; at the lower neighbor the figures are Federal $968.00, state $220.00, FICA $336.60 (Social Security $272.80 + Medicare $63.80), net $2,875.40.; at the upper neighbor the figures are Federal $1,012.00, state $230.00, FICA $351.90 (Social Security $285.20 + Medicare $66.70), net $3,006.10. — verdict: STEP.
What the defaults assume
The defaults are a $5,000 gross bonus, 22% federal, 5% state, 7.65% FICA, $60,000 already earned and a $200,000 wage base, so the headline is the full withholding picture for a typical mid-year bonus. The model is three subtractions from the gross: federal, state, and FICA, where FICA itself is Social Security on only the part of the bonus below the wage base plus Medicare on the whole bonus. The gross reverse is checked at $100 either side, because $100 of gross is $65.35 of net at the default combined rate; the federal-rate reverse is checked at 0.50% either side, because 0.50% of $5,000 is $25.00 of net. The model does not apply the additional 0.9% Medicare tax on high earners, local taxes, retirement contributions, or state-specific supplemental rules — those belong to your paycheck and your state, not to the bonus arithmetic.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Federal withholding | gross × federal % ÷ 100 | $1,100.00 — $5,000.00 × 22 ÷ 100. |
| State withholding | gross × state % ÷ 100 | $250.00 — $5,000.00 × 5 ÷ 100. |
| FICA | Social Security 6.20% on the part below the wage base + Medicare 1.45% on the whole bonus | $382.50 — $310.00 + $72.50. |
| Net bonus | gross − federal − state − FICA | $3,267.50 — $5,000.00 − $1,100.00 − $250.00 − $382.50. |
| $10,000 bonus at the default rates | same model | Federal $2,200.00, state $500.00, FICA $765.00 (Social Security $620.00 + Medicare $145.00), net $6,535.00. |
| $2,500 bonus at the default rates | same model | Federal $550.00, state $125.00, FICA $191.25 (Social Security $155.00 + Medicare $36.25), net $1,633.75. |
| $5,000 bonus with 0% federal and 0% state withholding (FICA still applies) | same model | Federal $0.00, state $0.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $4,617.50. |
| $20,000 bonus at the default rates | same model | Federal $4,400.00, state $1,000.00, FICA $1,530.00 (Social Security $1,240.00 + Medicare $290.00), net $13,070.00. |
| $5,000 bonus with $199,000 already earned and a $200,000 wage base | same model | Federal $1,100.00, state $250.00, FICA $134.50 (Social Security $62.00 + Medicare $72.50), net $3,515.50. |
| $5,000 bonus at 22% federal, 0% state and full FICA | same model | Federal $1,100.00, state $0.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,517.50. |
| Gross bonus needed for a $4,000.00 net at the default rates | reverse | $6,120.89: Federal $1,346.60, state $306.04, FICA $468.25 (Social Security $379.50 + Medicare $88.75), net $4,000.00. |
| Federal rate needed for a $3,500.00 net on a $5,000 bonus at 5% state | reverse | 17.35%: Federal $867.50, state $250.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $3,500.00. |
| Largest whole gross bonus (step $100) keeping the net at or below $3,000.00 at the default rates | reverse | $4,500.00: Federal $990.00, state $225.00, FICA $344.25 (Social Security $279.00 + Medicare $65.25), net $2,940.75. |
| $0 bonus | same model | Federal $0.00, state $0.00, FICA $0.00 (Social Security $0.00 + Medicare $0.00), net $0.00. |
| 0% federal and 0% state withholding on $5,000 (FICA still applies) | same model | Federal $0.00, state $0.00, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $4,617.50. |
| Negative bonus | same model | Gross bonus — $0 or more. |
| Rates summing to 100% (80% federal, 12.35% state, 7.65% FICA) | same model | Federal $4,000.00, state $617.50, FICA $382.50 (Social Security $310.00 + Medicare $72.50), net $0.00. |
Who uses this
- An employee checking a bonus offer — a $5,000 headline is $3,267.50 in hand at the default rates, and the gross reverse shows the $6,120.89 gross a $4,000 net actually needs.
- A payroll reviewer sanity-checking a payslip — the $10,000 and $20,000 branches give the federal, state and FICA splits to compare line by line.
- A job seeker comparing a bonus against salary — the 0% state branch ($3,517.50 net) shows what the same bonus is worth in a no-income-tax state.
- A student learning percentages on real pay — one worked example from gross to federal to state to FICA to net, and branches that show how each rate moves the answer.
Accuracy & limitations
Figures are the model’s own arithmetic on the numbers you type, computed from unrounded values and displayed rounded HALF_UP to 2dp. The main limitation is the rate, not the arithmetic: the federal supplemental rate, the state rate, and the wage base all vary, and the additional 0.9% Medicare tax on high earners is not modelled. Withholding is an advance payment, not your final tax — your actual tax depends on your total income, filing status, deductions and state, and this page is a calculation tool, not pay or tax advice.
Cite this calculator
A $5,000 bonus at 22% federal, 5% state and 7.65% FICA withholding nets $3,267.50. Source: Bright Side Kit, brightoolbox.com.
Frequently asked questions
How do you calculate the net of a bonus?
Subtract federal, state and FICA withholding from the gross bonus. $5,000.00 − $1,100.00 − $250.00 − $382.50 is $3,267.50 net.
Why is 22% withheld from my bonus?
Because employers commonly withhold a flat 22% federal supplemental rate on bonuses. That is withholding, not your final tax — if your marginal rate is lower, some of it comes back when you file.
What gross bonus gives a $4,000 net?
$6,120.89 at the default rates. At $6,020.89 the net is $3,934.65; at $6,220.89 it is $4,065.35.
Does Social Security tax stop on bonuses?
Yes, once your year-to-date wages pass the annual wage base. With $199,000 already earned and a $200,000 base, only $1,000 of a $5,000 bonus is Social Security-taxable, so FICA falls to $134.50.
What if my state has no income tax?
Enter 0% for the state rate. A $5,000 bonus at 22% federal and full FICA then nets $3,517.50.
Is a $0 bonus really $0 net?
Yes. Zero gross gives zero federal, zero state, zero FICA and zero net, which the calculator states plainly rather than treating as an error.
What if withholding adds up to 100%?
The net is $0.00. At 80% federal, 12.35% state and 7.65% FICA the whole $5,000 is withheld — an edge the calculator shows rather than hiding.