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Bonus and Commission Tax Withholding Calculator

Estimate federal, state, local, Social Security, Medicare, and Additional Medicare withholding from a bonus or commission payment using explicit payroll-rate and year-to-date wage assumptions.

Inputs

Paycheck and withholding inputs

Select the payroll tax year. Verify the final IRS Publication 15 and state/local rules before processing payroll.

Range: 0–100,000,000 $

Enter the supplemental wage amount paid in this calculation, before withholding.

Choose how the supplied federal rate should be interpreted. Aggregate payroll calculations require employer tables and Form W-4 data that are not reproduced here.

Range: 0–100 %

Enter the federal rate applied to this payment as a whole percentage, such as 22 for 22%. For aggregate method, enter the payroll-derived effective rate assumption.

Range: 0–100 %

Enter the state withholding rate used by the payroll or your planning assumption. State supplemental-wage rules vary.

Range: 0–100 %

Enter a city, county, or other local withholding rate when applicable; otherwise enter 0.

Range: 0–100,000,000 $

Enter Social Security wages already subject to the wage base before this payment.

Range: 0–100,000,000 $

Enter the annual Social Security wage base for the selected tax year. Verify the current SSA/IRS amount.

Range: 0–100,000,000 $

Enter Medicare wages already paid by this employer before this payment when estimating the Additional Medicare withholding trigger.

Range: 0–100,000,000 $

Enter the employer withholding trigger used for Additional Medicare Tax. This is separate from the filing-status threshold on an annual return.

Range: 0–100 %

Enter the Additional Medicare Tax rate as a whole percentage, such as 0.9 for 0.9%.

Result

Federal withholding
2,200.00
Estimated net bonus or commission
6,535.00
Total estimated withholding
3,465.00
Payroll detail
Additional Medicare withholding
0.00
Total FICA withholding
765.00
Local withholding
0.00
Regular Medicare withholding
145.00
Social Security withholding
620.00
State withholding
500.00
Bonus above Additional Medicare trigger
0.00
Bonus subject to Social Security
10,000.00
Tax-year basis
Uses 2025 IRS Publication 15 payroll concepts as a planning estimate.
Federal method assumption
Separately identified supplemental-wage rate assumption selected. Verify the rate used by the employer for the selected year.
How to interpret this result
This estimate separates federal, state, local, Social Security, regular Medicare, and Additional Medicare withholding from the bonus or commission. Net pay is the bonus less those entered withholding assumptions; it is not the final annual income-tax liability.
Applicability and limits
This is a payroll withholding estimate for one bonus or commission payment. It does not reproduce an employer payroll system, Form W-4 worksheet, aggregate-method tables, state reciprocity rules, local tax rules, benefit deductions, or the final annual tax return. The federal method field documents the rate assumption applied; it does not calculate the full aggregate method automatically.
Calculation basis
Uses IRS Publication 15 supplemental-wage guidance: a separately identified supplemental wage may use the employer-applied flat federal rate assumption, while aggregate-method payroll requires employer payroll tables and Form W-4 data. Social Security withholding is limited by the entered wage base after year-to-date wages; regular Medicare applies to the bonus; Additional Medicare withholding is estimated on wages above the entered $200,000 employer threshold. State and local rates are user-supplied assumptions.

Formula

Calculation logic

Formula definitions and substituted values.

What to check

  • An employee enters one pay period, the relevant payroll rates, and current deductions to estimate take-home pay or withholding.
  • Use it before a payroll change, bonus payment, or W-4 update.
  • This is a payroll withholding estimate for one bonus or commission payment. It does not reproduce an employer payroll system, Form W-4 worksheet, aggregate-method tables, state reciprocity rules, local tax rules, benefit deductions, or the final annual tax return. The federal method field documents the rate assumption applied; it does not calculate the full aggregate method automatically.

Related calculators

This is a payroll withholding estimate for one bonus or commission payment. It does not reproduce an employer payroll system, Form W-4 worksheet, aggregate-method tables, state reciprocity rules, local tax rules, benefit deductions, or the final annual tax return. The federal method field documents the rate assumption applied; it does not calculate the full aggregate method automatically.