Reviewed September 29, 2026. This guide explains payroll records; examples are fictional and are not individual tax or legal advice.
A $1,500 bonus announcement does not normally mean a $1,500 bank deposit. Start with the gross bonus on the earnings line, then identify each amount withheld. A smaller deposit alone does not establish that payroll made an error.
Find the bonus before comparing percentages
Check whether the bonus appears on its own statement or alongside regular earnings. Confirm the payment date, bonus amount, and whether the figures shown are current-period or year-to-date. When regular pay and a bonus share one statement, dividing total withholding by the bonus alone produces a misleading percentage.
Also confirm what was promised. A gross bonus and an expressly agreed net bonus are different arrangements. If payroll used a gross-up calculation, ask for the supporting worksheet instead of trying to infer it from the deposit.
Federal withholding has more than one method
IRS Publication 15 treats bonuses as supplemental wages. For separately identified supplemental wages at or below $1 million annually, employers may use the optional 22% federal income tax withholding method when income tax was withheld from regular wages in the current or preceding calendar year; an aggregate method is also available under those conditions. Different rules apply above $1 million. When regular and supplemental wages are combined without separate identification, the combined payment is treated as one regular-period payment for withholding. These are withholding rules, not a universal final tax rate on bonuses.
A limited example: isolate one deduction
Assume a fictional employer appropriately uses the 22% method on a separately identified $1,500 bonus. Federal income tax withholding would be $330. The remaining $1,170 is not a net-pay prediction: other applicable taxes and deductions still need to be considered. State rules and the employee’s circumstances can change the result.
To review the actual statement, write down gross bonus, federal withholding, other taxes, and employee deductions as separate amounts. Compare those lines with the payroll explanation. Do not combine employer tax contributions with deductions taken from the employee.
Questions to send payroll
- Was this payment processed separately from regular wages?
- Which federal withholding method was used?
- Does the bonus participate in benefit or retirement deductions under the applicable plan?
- Are any amounts catch-up deductions or earlier adjustments?
- Is the payment a bonus, commission, correction, or another earning type?
Send the pay date and the disputed line, not an unsupported claim that every bonus must have exactly the same deductions. Keep the original statement and written explanation together.
Withholding is not the final tax calculation
Withholding is a payment toward income tax. Your annual return reconciles the applicable tax calculation and payments; a bonus withholding percentage alone cannot tell you whether you will owe or receive a refund. For a personal projection, use current IRS guidance or a qualified tax professional. Do not change a historical paystub to make its net amount resemble a preferred outcome.
Sources and further reading
Related paystub guides
Prepare a paystub from accurate payroll records
When you have verified the payroll figures, open the PayStubPro generator to format your document. Paystubs cost $1 each with a $2 minimum order total: one or two cost $2, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not prove payment or guarantee acceptance. Explore the paystub guide and payroll resource library for related help.