YourPayBot — Bonus Tax Estimation
Generated 10/9/2026 · Single
FREE TOOL · MANAGER + EMPLOYEE FACING
Bonus Tax Estimator
Supplemental flat rate (22%) vs. aggregate method — side-by-side. See exactly what the employee takes home before you approve the bonus.
Bonus Details
$
$
Used for aggregate method calculation
Common State Supplemental Rates
California (bonuses)10.23%
New York11.7%
Oregon8%
Minnesota6.25%
Illinois4.95%
Texas / Florida0%
Method 1 · Supplemental Flat Rate
Federal withheld at 22.0%
$3,267.50
employee take-home
Effective rate: 34.6%
Method 2 · Aggregate Method
Federal withheld at 23.3% (top bracket 24%)
$3,203.50
employee take-home
Effective rate: 35.9%
Supplemental method = more take-home
The supplemental flat rate withholds $64.00 less in federal tax: 22.0% of the bonus against 23.3% under the aggregate method. The aggregate method adds the bonus to one period's regular pay and withholds on the annualized total, so the bonus is withheld at higher bracket rates (up to 24%). Up to $1,000,000 of supplemental wages in a year, the employer chooses either method (the flat rate needs income tax to have been withheld from the employee’s regular wages this year or last). Supplemental wages over $1,000,000 are always withheld at 37%.
Full Deduction Breakdown
Deduction
Supplemental
Aggregate
Federal Income Tax
22.0% flat vs. 23.3% aggregate, as a share of the bonus
−$1,100.00
−$1,164.00
Social Security (6.2%)
on $5,000.00
−$310.00
−$310.00
Medicare (1.45%)
No cap
−$72.50
−$72.50
State (5.0%)
Both methods same
−$250.00
−$250.00
Total Withheld
−$1,732.50
−$1,796.50
Net Take-Home
$3,267.50
$3,203.50
How the Aggregate Method Works
Regular period gross pay$2,884.62
+ Bonus added to period+$5,000.00
Combined period gross$7,884.62
Federal tax on combined (annualized)−$1,459.00
Minus: regular period federal withholding+$295.00
Federal withheld on bonus only$1,164.00