Most employers withhold federal income tax from a bonus at a flat 22%, plus 7.65% for Social Security and Medicare. On a $5,000 bonus that leaves $3,517.50 in a state with no income tax, before any state tax where you live.
You keep — of your bonus.
| Bonus | |
| Federal income tax withheld | |
| Social Security | |
| Medicare | |
| State income tax (estimate) | |
| Bonus after taxes |
Total withheld: — of the bonus. State tax is the extra annual state tax the bonus causes; some states withhold at their own flat supplemental rate instead.
| Bonus | Federal (22% flat) | FICA | You keep (flat) | You keep (aggregate) |
|---|---|---|---|---|
| $1,000 | $220 | $76.50 | $703.50 | $728.50 |
| $2,500 | $550 | $191.25 | $1,758.75 | $1,781.29 |
| $5,000 | $1,100 | $382.50 | $3,517.50 | $3,490.04 |
| $10,000 | $2,200 | $765.00 | $7,035.00 | $6,538.30 |
| $25,000 | $5,500 | $1,912.50 | $17,587.50 | $15,099.80 |
Single filer earning $60,000, paid every two weeks, no state income tax. The aggregate column assumes the bonus is added to one biweekly paycheck.
It usually isn’t. Withholding is only a prepayment. A bonus is taxed as ordinary income at your actual tax rate when you file. For a single filer earning $60,000, a $5,000 bonus adds about $600 of federal income tax (12.0%), but $1,100 is withheld at 22%. If the rest of your withholding is on target, the extra comes back in your refund. With the aggregate method, the gap can be larger for one paycheck and still evens out at tax time.
To see your regular paychecks, use the paycheck calculator.
Updated November 2026. Sources: IRS Publication 15 (section 7, supplemental wages) and Publication 15-T (2026). Methodology.
© 2026 PaycheckGauge. Estimates only, not tax advice.