本文已更新了2022年的信息。

Picture your star employees and how much value they add to your business. Many employers recognize their employees’ value with bonus pay. When you give an employee a bonus, you are required to withhold taxes on the additional money. To figure out how much to withhold, you need to understand the bonus tax rate.

Supplemental wages

Supplemental wages are additional dollars you give employees on top of regular wages. The following are considered supplemental wages:

• Bonuses
• 委员会
• 加班费
• 累积病假的付款
• 遣散费
• 奖项
• 奖品
• 返还薪水
• Retro pay增加
• 无需搬家费用的付款

如您所见，奖金是补充工资。您必须在定期工资上预扣的补充工资上扣除相同的税款。但是，您如何扣留它们是不同的补充工资。

阅读在学习税收必须deduc的类型t from employee pay and how to calculate tax onbonus pay。

就业税

当您有员工时，您不会给他们他们工资总额。总工资是员工在您带走之前赚取的总金额payroll deductions。

工资单deductions include taxes and benefits employees elect to receive. These are the taxes you are required to withhold from each employee’s wages:

• 联邦所得税
• 社会保障和医疗保险税（fica）
• 州和地方所得税（如果适用）

联邦所得税is based on an employee’sForm W-4, Employee’s Withholding Allowance Certificate. Your employee fills out Form W-4 when they are first hired. On Form W-4, employees can claim预扣津贴。

The more claims an employee has, the less you withhold from their wages. Use the number of allowances along with the tax withholding tables in IRSPublication 15to determine the amount offederal income tax扣留。

FICA税您从每个员工的工资中扣除的统一利率为7.65％。在这7.65％中，有6.2％缴纳了社会保障税，1.45％缴纳了Medicare税。您还贡献了7.65％的匹配。

有一个社会保障工资基本限额，2021年为142,800美元，在2022年为147,000美元。只有扣留并贡献了员工工资的6.2％，直到员工赚取工资基地以上。

医疗保险税没有工资基本限制，但是还有额外的医疗保险税。在一名员工获得20万美元（单身），25万美元（联合已婚）或125,000美元（分别已婚文件）之后，除了Medicare的1.45％外，您还将预扣0.9％。但是，您没有缴纳额外的医疗保险税。

State and local income tax负债取决于您的业务所在。如果有状态和当地所得税in your business’s locality, withhold the appropriate amount.

就业税come out of an employee’s bonus pay. You must withhold federal, state, and local income tax as well as FICA tax from each employee’s supplemental wages. And, supplemental wages can affect the amount you pay forfutatax.

奖金税率

Here are a few frequently asked questions about bonus pay tax:

• Are bonuses taxed at a higher rate than regular wages?
• How much are bonuses taxed?
• How are bonuses taxed?

奖金的税款遵守补充工资的联邦所得税规则。他们可以征税两种方法之一：

1. Percentage method
2. Aggregate method

There is also a separate bonus tax rate for employees who receive more than $1 million in supplemental wages in one calendar year.

1. Percentage method

The percentage method is easier than the aggregate method, making it popular among small business owners. Withhold a flat 22% federal income tax rate on bonus pay with the percentage method.

您将拒绝诸如正常的雇员的常规工资税。奖金税款与常规工资分开。

Percentage method example

Let’s say you have a single employee with two allowances claimed on Form W-4. They earn $500 each week. One week, the employee receives a bonus of $400. To find how much federal income tax to withhold, separate regular and bonus wages.

1. 首先，找出500美元（常规工资）中扣留多少。使用出版物15中的工资括号方法，您将从他们的薪水中扣留29美元。要使用工资括号方法，请查找相应的工资范围（在这种情况下为500美元至510美元），工资期，员工的申请状态以及所要求的津贴数量。
2. Next, find out how much to withhold from the $400 (bonus pay) using the percentage method. Multiply $400 by 22% ($400 X .22). Withhold $88 from the bonus pay.

总而言之，您从该特定一周的员工的奖金和常规工资中扣留117美元。

2.聚合方法

The aggregate method is a little more complex than the percentage method. For the aggregate method, you will add the bonus wages to the regular wages that are paid at the same time.

这是一个逐步的过程：

1. 将奖金工资添加到常规工资中。
2. 使用总工资（奖金工资 +定期工资），员工的人数个人津贴, and Publication 15 to find the total amount to withhold.
3. Find the tax amount on Publication 15 for just the regular wages.
4. 从总税额中减去从常规工资中扣留的税款，以确定奖金税额。
5. The remaining number is the bonus tax rate, so you will withhold that from the bonus pay.

Aggregate method example

让我们使用与百分比方法示例相同的信息。您有一个单一的员工在W-4表格上要求两个津贴。他们每周赚取500美元，并获得400美元的奖金。

1. Add $400 and $500 to get the total wages ($900).
2. Using the wage bracket method in Publication 15, the total income tax is $77.
3. Now, use the wage bracket method for their regular wages of $500, which is $29.
4. 从$ 77减去$ 29，您的价格为$ 48（$ 77 - $ 29 = $ 48）。
5. Withhold $48 on the employee’s bonus pay.

总而言之，您从员工的总工资中扣除了77美元。

For this example, the employee has less taken out of their bonus wages with the aggregate method than the percentage method. However, this won’t always be the case.

If your employee is worried that the method you use takes more out of their wages, remind them that they might receive a refund to even out the withholdings come tax season.

>$1 million method

如果员工在一个日历年内收入超过100万美元的补充工资（不包括正常工资），则需要遵守特殊规则。扣留超过100万美元的补充工资支付的联邦所得税37％。

这37％通常适用于员工获得高佣金和奖金的大公司。

例如，一名员工赚取$ 1200,000的补充工资。由于他们在100万美元的门槛上赚了200,000美元，因此您必须扣留37％的超额费用。要弄清楚有多少钱扣留超额，将$ 200,000乘以37％。扣留$ 74,000（$ 200,000 x .37）。

其他税

您还将要求您从员工的奖金工资中扣除FICA税。FICA税率仍然是奖金工资的标准7.65％。不要忘记考虑社会保障工资基本限制和额外的医疗保险税。

If there are state and local income taxes in your locality, you will also need to withhold those from the employee’s bonus wages.

Need an easy way to track bonus payments? Patriot’s onlinevwin.comac德赢官方首页 运行工资单时，让您输入奖金。这样，您知道您有多少定期工资和补充工资支付了多少钱。立即获取免费试用！