U.S. Payroll

Bonus Tax Calculator 2026

Estimate the amount left from a separately identified 2026 bonus after federal supplemental-wage withholding and employee Social Security and Medicare taxes.

2026 federal rules modeled

Component	Modeled rate / threshold
Optional flat federal withholding on separately identified supplemental wages up to $1 million	22%
Supplemental-wage portion above $1 million	37% mandatory withholding rate
Employee Social Security	6.2% up to the $184,500 2026 wage base
Employee Medicare	1.45%
Additional Medicare employer withholding	0.9% on wages paid above $200,000 during the calendar year

What this calculator estimates

Apply 22% federal supplemental-wage withholding to the modeled bonus portion that remains at or below $1 million of annual supplemental wages.
Apply 37% to the portion above the $1 million supplemental-wage threshold.
Apply employee Social Security tax only while total entered Social Security wages remain below the 2026 wage base.
Apply Medicare tax to the full bonus and Additional Medicare withholding to the portion crossing the employer’s $200,000 withholding threshold.

This is a withholding estimator, not a final-tax calculator. The 22% flat method is an optional federal withholding method for qualifying separately identified supplemental wages; employers may instead use an aggregate method. A bonus is ultimately included in annual taxable income, and actual income-tax liability can be higher or lower than the amount withheld. State/local withholding, retirement contributions, benefit deductions and other payroll items are excluded.

Worked example

For a $10,000 bonus with $100,000 of year-to-date Social Security and Medicare wages and no earlier supplemental wages, the modeled federal withholding is $2,200, Social Security is $620, and Medicare is $145, leaving an estimated $7,035 before state/local taxes or other deductions.

Primary sources

Methodology & verification

Tax year: 2026.
Federal supplemental-wage method: Optional 22% flat method through $1 million; 37% on the excess above $1 million.
Payroll tax scope: Employee Social Security, Medicare and employer-triggered Additional Medicare withholding.
Not modeled: Aggregate-method withholding, state/local tax and employee benefit deductions.
Last reviewed: 2026-09-17.

Read the U.S. source and update policy.