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What is the Federal Supplemental Tax Rate?

The IRS requires employers to withhold tax from all employee paychecks, with the exception of employees who satisfy the requirements for a withholding exemption. If you work as an employee, your employer will calculate the appropriate amount of tax to withhold based on the information you report on a W-4 form. However, if you received any type of supplemental wages this year, your employer may have to withhold tax at the federal supplemental tax withholding rate instead.

Your Supplemental Wages

The federal tax law treats certain payments an employer makes to its employees other than their regular salary as supplemental wages. These wages generally includes commissions and bonuses, payments you receive for the sick leave you accumulate and any severance you receive if your company terminates your employment. Supplemental wages also include taxable prizes and awards, retroactive wage increases, reimbursements for nondeductible moving expenses, fringe benefits that are subject to tax and expense reimbursements and allowances that aren’t made pursuant to an accountable plan.

Accountable Reimbursement Plans

To avoid classification as a payment not made pursuant to an accountable plan, and therefore, not be subject to federal supplemental withholding rates, there are three requirements that expense reimbursements and allowances must satisfy. The first is that the expense you receive a reimbursement for must have a business connection, meaning it must be deductible to you in the event your employer doesn’t reimburse you. Second, you must provide an accounting of the expense to your employer, such as submitting receipts. And lastly, you must refund to your employer any funds you receive as an allowance or reimbursement that is more than the actual expense. If even one requirement isn’t met, the IRS treats your expense reimbursement as supplemental wages that are subject to supplemental tax withholding rates.

Wages Above $1 Million

There are two different withholding rates that may apply, but it depends on the total amount of supplemental wages you earn during a single tax year. If annual supplemental wages exceed $1 million, your employer will withhold tax on the excess at the highest rate of income tax that federal law allows for. However, keep in mind that when you file your tax return for the year, you can obtain a refund of part of your supplemental wage withholding if the tax you calculate on the return is less than all amounts withheld by your employer.

$1 Million or Less

Different rates of withholding apply to the supplemental wages you receive if the total during the year doesn’t exceed $1 million. If your employer doesn’t designate your supplemental wages as such and includes it with your ordinary compensation, the supplemental withholding rate doesn’t apply and taxes are withheld using the information you provide on a W-4 form. However, if your supplemental wages are identified separately from your ordinary salary, your employer can withhold at the supplemental tax rate of 25 percent. As an alternative to the 25-percent withholding rate, your employer can use ordinary withholding rates. But they must calculate withholding by combining your regular wages from the current or most recent payroll period with your supplemental wages as if one payment of regular wages is made.