💡 Select your city above — local tax now supported. Bonus state-tax and local-tax figures are marginal-bracket estimates, not necessarily any special supplemental rate your state or city may apply to bonus payments specifically.
Calculating a regular paycheck? Try our Pennsylvania paycheck calculator →
Paid hourly? Try our Pennsylvania hourly paycheck calculator →
How bonuses are taxed, state by state →
Philadelphia resident or non-resident? Include the City Wage Tax →
How Bonuses Are Taxed in Pennsylvania (2026)
A bonus paid on a separate check in Pennsylvania has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and Pennsylvania's flat 3.07% state income tax. Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| Pennsylvania state tax | 3.07% flat |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
Pennsylvania Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | Pennsylvania tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $31 | $673 |
| $2,500 | $550 | $191 | $77 | $1,682 |
| $5,000 | $1,100 | $383 | $154 | $3,364 |
| $10,000 | $2,200 | $765 | $307 | $6,728 |
| $15,000 | $3,300 | $1,148 | $461 | $10,092 |
| $25,000 | $5,500 | $1,913 | $768 | $16,820 |
How Pennsylvania Paycheck Tax Is Calculated (2026)
Source: Pennsylvania Department of Revenue| Flat state rate | 3.07% |
|---|
Federal Tax & FICA (shared across all states)
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Federal brackets (all filing statuses) | 10% / 12% / 22% / 24% / 32% / 35% / 37% |
|---|---|
| Social Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ |
Guideline version 2026-PA-v1 · Last verified 2026-07-26
Pennsylvania Bonus Tax FAQ
How much are bonuses taxed in PA?
A bonus paid on a separate check in Pennsylvania has a flat 22% federal income tax withheld (37% on cumulative supplemental wages above $1,000,000 for the year), 6.2% Social Security, 1.45% Medicare, and Pennsylvania's flat 3.07% state income tax. Pennsylvania has no separate supplemental rate - the 3.07% flat rate applies to a bonus the same as to regular wages. Combined withholding is roughly 32-33% before any local Earned Income Tax.
What is the PA bonus tax rate for 2026?
Federal: flat 22% supplemental withholding. State: Pennsylvania's flat 3.07% Personal Income Tax. FICA: 7.65%. If you live or work in Philadelphia, the City Wage Tax (3.735% resident / 3.425% non-resident) also applies to the bonus - select it in the calculator.
Will I get some of the PA bonus tax back?
The 22% federal piece is withholding, not a final tax. Pennsylvania's 3.07% is close to a true flat tax so little changes there, but if 22% federal withholding is more than your actual federal marginal rate for the year, the difference comes back in your refund when you file.
Methodology & Source
Pennsylvania state tax figures sourced from Pennsylvania Department of Revenue (https://www.revenue.pa.gov/), citing 72 P.S. § 7302 — flat 3.07% Personal Income Tax rate, unchanged since 2004. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). Pennsylvania's married-filing-jointly and head-of-household figures have been independently verified against the source above.
Local tax figures sourced from City of Philadelphia Department of Revenue — Wage Tax / Earnings Tax rates (https://www.phila.gov/services/payments-assistance-taxes/taxes/income-taxes/earnings-tax-employees/). Rate effective 2026-07-01 (part of a 5-year phased reduction plan); cross-checked against a second secondary source 2026-07-29.
Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled. Pennsylvania publishes no separate supplemental withholding rate, so the calculator estimates the state tax on the bonus from your marginal bracket.
This is an estimate based on standard single-filer federal, FICA, and PA state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions, local EIT, and other factors.
Guideline version: 2026-PA-v1 · Effective: 2004-01-01 · Last verified: 2026-07-26