Gross Up Calculator
Enter the amount that should land in the employee's account to see the gross payment that leaves exactly that after taxes.
Free, no sign-upRuns in your browserHow we calculate
0 in states without income tax; otherwise your state's bonus rate.
City tax, state disability insurance, etc.
Wages up to $184,500 in 2026.
- Take-home
- $1,000.00
- Total withheld
- $421.46
- Combined flat rate
- 29.65%
| Item | Rate | Amount |
|---|---|---|
| Federal income tax (22% supplemental) | 22% | $312.72 |
| Social Security (6.2%) | 6.2% | $88.13 |
| Medicare (1.45%) | 1.45% | $20.61 |
How this was calculated
- Combined withholding rate: 22% + 6.2% + 1.45% = 29.65%.
- Each $1 of gross leaves 1 − 0.2965 = 0.7035 after withholding.
- Gross = net ÷ (1 − rate) = $1,000.00 ÷ 0.7035 = $1,421.46.
- Check: $1,421.46 − $421.46 withheld = $1,000.00.
Educational, not tax advice. Uses 2026 IRS withholding rules; the employee's actual tax is settled on the annual return.
How a gross-up is calculated
Grossing up means working backwards from the amount someone should actually receive to the larger gross payment that leaves exactly that amount after withholding. Employers use a gross-up calculator for bonuses, relocation payments, gift cards and awards they want to hand over “tax-free”. The formula for a flat-rate payment is short: gross = net ÷ (1 − total withholding rate). You cannot simply add the tax to the net amount, because the extra money is itself taxed.
Worked example: a $1,000 bonus
Under IRS Publication 15 (2026), an employer may withhold federal income tax on a bonus at a flat 22%. Add Social Security (6.2%) and Medicare (1.45%) and the combined rate is 29.65%. In a state without income tax the gross is $1,000 ÷ 0.7035 = $1,421.46: $312.72 federal tax, $88.13 Social Security and $20.61 Medicare come out, and $1,000 is left. With a 5% state rate on top, the combined rate is 34.65% and the gross becomes $1,000 ÷ 0.6535 = $1,530.22. Simply adding 29.65% to $1,000 would give $1,296.50, which leaves the employee about $912, not $1,000.
Net to gross for a regular paycheck
For salary, withholding is not flat: federal tax follows the 2026 brackets after the standard deduction, so the calculator searches for the gross pay whose take-home equals your target. A single filer in Texas who wants $2,000 every two weeks needs $2,384.75 gross per paycheck (about $62,004 a year). That paycheck has $202.32 federal tax, $147.85 Social Security and $34.58 Medicare withheld. To take home $60,000 a year in Texas as a single filer, you need a salary of about $72,736.
When the result is off
- Bonus above $1 million. Supplemental wages above $1 million in a calendar year must be withheld at 37%, not 22%.
- Wage base reached. Social Security stops once wages for the year pass $184,500 (SSA, 2026), so a December bonus for a high earner may need only Medicare on top of income tax.
- Withholding is not the final tax. The 22% flat rate is withholding. The real tax on the bonus is settled on the employee's return and depends on their bracket, so a gross-up guarantees the check amount, not the final after-tax value.
- State rules vary. Some states have their own supplemental rate, others use the regular tables. Enter the rate your payroll system uses, plus any local tax or state disability insurance.
Sources: IRS Publication 15 (Circular E), Employer's Tax Guide (2026), section 7 on supplemental wages; IRS Rev. Proc. 2025-32 for the 2026 brackets and standard deduction; SSA contribution and benefit base for 2026.
Frequently asked questions
How do you calculate a gross-up?
Divide the net amount by 1 minus the total withholding rate. With 22% federal, 6.2% Social Security and 1.45% Medicare (29.65%), a $1,000 net bonus needs a gross of $1,000 ÷ 0.7035 = $1,421.46.
Why not just add the tax to the net amount?
Because the added money is taxed too. Adding 29.65% to $1,000 gives $1,296.50, which leaves only about $912 after the same withholding.
What federal rate applies to a bonus in 2026?
Employers may withhold a flat 22% on supplemental wages such as bonuses (IRS Publication 15). Supplemental wages above $1 million in a year must be withheld at 37%.
How do I convert take-home pay to gross salary?
Pick Regular paycheck, enter your target take-home, pay frequency, filing status and state. The calculator finds the gross pay whose 2026 withholding leaves exactly that amount.
Is a grossed-up bonus taxed again on my tax return?
The gross amount is wages and goes on your W-2. The withholding is a prepayment; your real tax on it depends on your bracket, so you may owe a little or get some back.