Net to Gross Calculator
Gross up a bonus or a paycheck to an exact take-home amount (2026 rules)
A net to gross calculator, also called a gross up calculator, runs payroll backwards: you enter the take-home amount and it finds the gross pay that leaves exactly that much after withholding. For a bonus paid separately in 2026, the gross up formula is gross = net ÷ (1 − 22% − 6.2% − 1.45% − state rate), so a $1,000 net bonus with no state income tax needs $1,421.46 gross. Regular paychecks are grossed up by re-running the IRS percentage method until the net matches.
Last updated October 2026
Method: Bonus mode applies the 2026 supplemental wage rules in IRS Publication 15: 22% federal withholding (37% above $1 million of supplemental pay), Social Security at 6.2% up to $184,500, Medicare at 1.45% and Additional Medicare at 0.9% above $200,000, plus an optional flat state rate. Regular mode runs Worksheet 1A and the 2026 percentage method tables in Publication 15-T. The gross is solved to the cent, thresholds included.
Included: Bonuses and other one-time pay, FICA-only gross-ups (Publication 15-A), regular paychecks at four pay frequencies, Form W-4 Steps 2 to 4, pre-tax 401(k) and Section 125 deductions.
Not included: The aggregate bonus method, state withholding tables, local wage bases, after-tax deductions and the employee's final tax for the year. Estimates, not tax advice.
🔼 Gross-up details
For the $184,500 Social Security wage base and the $200,000 Additional Medicare threshold.
Use your state's supplemental or flat rate, or 0 if your state has no wage tax.
Supplemental pay above $1,000,000 in a year is withheld at 37%.
🔼 Gross payment needed (tax year 2026)
📋 From gross to net
| Line | Amount |
|---|---|
| Gross payment | $7,107.32 |
| Federal income tax, 22% flat rate | −$1,563.61 |
| Social Security, 6.2% | −$440.65 |
| Medicare, 1.45% | −$103.06 |
| Take-home (net) | $5,000.00 |
The math behind this gross-up
gross = $5,000.00 ÷ (1 − 29.65%) = $5,000.00 ÷ 0.7035 = $7,107.32.
⚖️ Why the gross-up matters
If you simply paid $5,000.00 as the gross amount, withholding would leave $3,517.50 in the employee's account, $1,482.50 short of the target. Here is the same take-home at other state rates:
| State + local rate | Gross needed | Total withheld |
|---|---|---|
| 0% | $7,107.32 | $2,107.32 |
| 3% | $7,423.91 | $2,423.91 |
| 5% | $7,651.11 | $2,651.11 |
| 7% | $7,892.64 | $2,892.64 |
| 9% | $8,149.96 | $3,149.96 |
Net to gross: grossing up a bonus or a paycheck in 2026
Payroll normally runs from gross pay to net pay. A gross-up runs the other way: it starts from a net figure someone has promised, such as a $5,000 bonus "after taxes" or a relocation payment that has to cover the actual moving bill, and finds the larger gross that produces it. The same math tells an employee what salary delivers a target paycheck.
For the forward direction, the Bonus Tax Calculator shows what is withheld from a gross bonus and the Paycheck Calculator does the same for regular pay.
The gross up formula
Withholding on a bonus paid separately from regular wages is a fixed set of percentages, so the employee keeps the same share of every gross dollar. Divide the net amount by that share:
Gross = Net ÷ (1 − t) t = 0.22 federal + 0.062 Social Security + 0.0145 Medicare + state rate No state tax: Gross = Net ÷ 0.7035 The 22% is the optional flat rate for supplemental wages up to $1 million a year, available when income tax was withheld from the employee's regular wages this year or last (Publication 15, section 7). Supplemental pay above $1 million in a calendar year is withheld at 37%. Social Security covers the first $184,500 of 2026 wages, Medicare covers all wages, and 0.9% more is withheld once the year's wages pass $200,000. As long as the payment crosses none of those lines, the divisor is constant and the formula is exact.
Worked example: a $5,000 net bonus
An employer promises a $5,000 bonus "net of taxes" to an employee with $60,000 of wages so far this year and no state wage tax. The divisor is 1 − 0.2965 = 0.7035:
Gross = $5,000 ÷ 0.7035 = $7,107.32 Federal $1,563.61 + Social Security $440.65 + Medicare $103.06 = $2,107.32 $7,107.32 − $2,107.32 = $5,000.00 Paying $5,000 gross would have left only $3,517.50. The employer also owes its matching Social Security and Medicare of $543.71, so the bonus costs $7,651.03 in total. Federal unemployment tax adds nothing, because it applies only to the first $7,000 of each employee's wages for the year.
Worked example: a bonus that crosses the wage base
Thresholds break the single divisor. An employee with $175,000 already paid is promised $20,000 net. Only $9,500 of room is left under the $184,500 wage base, and the payment will also cross the $200,000 Additional Medicare mark, so the gross is solved in three pieces:
- The first $9,500 of gross is withheld at 29.65% and delivers $6,683.25.
- The next $15,500 skips Social Security, is withheld at 23.45% and adds $11,865.25, for $18,548.50 so far.
- Above $200,000 each dollar also carries 0.9% and keeps 75.65 cents, so the last $1,451.50 needs $1,918.70 of gross.
The gross is $26,918.70: $5,922.11 federal, $589.00 Social Security, $390.32 Medicare and $17.27 Additional Medicare, leaving exactly $20,000.00. The plain divisor suggests $28,429.28, which would net $21,142.76, an overpayment of $1,510.58 in gross pay.
Gross needed for common net bonus amounts (2026)
Computed for an employee with $60,000 of wages already paid; each column adds a flat state rate to the 29.65% federal and FICA withholding.
| Net bonus | No state tax | 3% state | 5% state | 7% state |
|---|---|---|---|---|
| $250 | $355.36 | $371.19 | $382.56 | $394.63 |
| $500 | $710.74 | $742.38 | $765.11 | $789.26 |
| $1,000 | $1,421.46 | $1,484.78 | $1,530.22 | $1,578.54 |
| $2,500 | $3,553.67 | $3,711.95 | $3,825.55 | $3,946.32 |
| $5,000 | $7,107.32 | $7,423.91 | $7,651.11 | $7,892.64 |
| $10,000 | $14,214.64 | $14,847.79 | $15,302.22 | $15,785.32 |
| $25,000 | $35,536.60 | $37,119.52 | $38,255.55 | $39,463.29 |
| $50,000 | $71,073.20 | $74,239.05 | $76,511.09 | $78,926.60 |
| $100,000 | $140,725.70 | $146,536.81 | $150,685.06 | $155,075.02 |
The rows scale in a straight line up to $50,000. In the $100,000 row the payment passes the $184,500 wage base, so Social Security stops partway and the gross falls below the $142,146.41 that plain division gives.
Grossing up a regular paycheck: the percentage method
Regular wages are not withheld at a flat rate. Automated payroll systems use Worksheet 1A and the annual tables in IRS Publication 15-T: annualize the taxable pay, add Form W-4 Step 4(a) income, subtract Step 4(b) deductions and an allowance of $8,600 ($12,900 for married filing jointly, zero if the Step 2 box is checked), look up the tentative tax, divide by the pay periods, subtract Step 3 credits and add Step 4(c) extra withholding. With brackets and floors in that chain no single divisor exists, so the calculator searches: it tries a gross, runs the worksheet and FICA, and narrows the range until the net matches to the cent.
Example: a single employee paid biweekly with a standard 2026 Form W-4 wants $2,500 per paycheck. The answer is $3,070.91. Annualized that is $79,843.66, or $71,243.66 after the $8,600 allowance, which sits in the 22% row: $5,800 + 22% of $13,343.66 = $8,735.61 a year, or $335.98 per paycheck. Social Security takes $190.40 and Medicare $44.53, leaving $2,500.00.
A married employee filing jointly who wants $3,000 biweekly, with a $200 401(k) deferral, $150 of pre-tax health premiums, $4,400 of Step 3 credits and a 4.5% state rate, needs $3,881.14: $86.81 federal, $231.33 Social Security, $54.10 Medicare and $158.90 state. The 401(k) lowers income tax wages only; the health premium also lowers FICA wages.
Biweekly gross pay for a target take-home
Standard 2026 Form W-4, no pre-tax deductions and no state tax. The annual column is the single filer's biweekly gross times 26.
| Take-home per paycheck | Single | Single, annual | Married jointly | Head of household |
|---|---|---|---|---|
| $1,000 | $1,140.20 | $29,645.20 | $1,082.84 | $1,101.53 |
| $1,500 | $1,762.48 | $45,824.48 | $1,671.10 | $1,711.16 |
| $2,000 | $2,384.75 | $62,003.50 | $2,280.42 | $2,333.43 |
| $2,500 | $3,070.91 | $79,843.66 | $2,902.69 | $2,955.72 |
| $3,000 | $3,781.63 | $98,322.38 | $3,524.96 | $3,585.80 |
| $4,000 | $5,218.26 | $135,674.76 | $4,769.52 | $5,007.64 |
| $5,000 | $6,681.33 | $173,714.58 | $6,141.82 | $6,470.71 |
Joint filers need less gross because their allowance and brackets are wider: $57.36 less per paycheck at $1,000 of take-home, $539.51 less at $5,000. The gross-up factor also climbs with pay, from 1.14 to 1.34, as each extra dollar lands in a higher bracket.
How to use this calculator
- Pick the mode: bonus pay at the flat 22% rate, or a regular paycheck under the percentage method.
- Enter the net amount that should arrive after withholding.
- Enter wages already paid this year so the wage base and the $200,000 threshold apply at the right point, and in bonus mode any bonuses already paid if they could approach $1 million.
- Add a flat state and local rate if one applies.
- For a paycheck, choose the pay frequency and filing status, then add the Step 2 box, pre-tax deductions and any Step 3 or 4 amounts from the Form W-4.
- Read the gross, then check the breakdown and the divisor or worksheet behind it.
Who needs a net to gross calculation
- Payroll and HR teams paying a promised net bonus, award, sign-on or relocation amount.
- Small employers covering an employee's taxes on one specific payment.
- Employees weighing an offer quoted in take-home terms, or a target paycheck.
Contractors have no withholding and owe self-employment tax instead; the Self-Employment Tax Calculator fits them better.
Key terms
- Gross pay: wages before withholding and deductions. Net pay: what is left after both.
- Gross-up: raising a payment so the net hits a target amount.
- Supplemental wages: bonuses, commissions, severance, awards, prizes, back pay and similar non-regular pay.
- Optional flat rate: 22% withholding on supplemental pay up to $1 million, when it is identified separately.
- Aggregate method: withholding on a bonus and a regular paycheck combined as one payment.
- Wage base: the $184,500 limit on 2026 wages subject to Social Security tax.
- Additional Medicare Tax: 0.9% withheld on wages above $200,000, employee only.
What changes the gross-up
The divisor depends on where the payment lands. Gross needed for $1,000 of take-home, with each withholding line rounded to the cent:
| Situation | Withheld | Divisor | Gross for $1,000 net |
|---|---|---|---|
| Standard bonus, no state tax | 29.65% | 0.7035 | $1,421.46 |
| Standard bonus, 5% state rate | 34.65% | 0.6535 | $1,530.22 |
| Past the Social Security wage base | 23.45% | 0.7655 | $1,306.33 |
| Past the wage base and $200,000 | 24.35% | 0.7565 | $1,321.88 |
| Supplemental pay above $1 million | 39.35% | 0.6065 | $1,648.81 |
| FICA only (Publication 15-A) | 7.65% | 0.9235 | $1,082.84 |
| FICA only, past the wage base | 1.45% | 0.9855 | $1,014.71 |
Two rows sit a cent away from plain division ($1,306.34 and $1,648.80), because the calculator returns the smallest gross whose rounded withholding still nets the full $1,000. For regular pay, Form W-4 entries, pre-tax deductions and the pay frequency also move the result.
Tips for employers and employees
- Identify the bonus separately. The 22% rate needs a separate payment or a specified amount; otherwise the whole check is withheld as one regular payment.
- Budget for the employer's side: a 7.65% match on the gross, and unemployment taxes early in the year.
- Solve in one step. Adding tax to tax by hand creeps toward the answer without reaching it.
- Write the promise as a net figure and name the taxes it covers: federal, FICA, state.
- Watch the calendar. A payment on January 2 starts a new wage base and fresh year-to-date wages.
Limitations
State and local withholding is one flat rate here, and the aggregate bonus method, state tables, local wage bases, after-tax deductions and garnishments are not modeled. Withholding is also not the final tax: the return taxes the payment at the employee's own bracket, and Additional Medicare Tax is settled on Form 8959 against thresholds of $200,000 for single filers, $250,000 for married couples filing jointly and $125,000 for married filing separately.
Related calculators
- Withholding on a gross bonus: Bonus Tax Calculator.
- Take-home from a salary or hourly wage: Paycheck Calculator.
- Checking a Form W-4: Tax Withholding Calculator.
- Social Security and Medicare alone: FICA Tax Calculator.
- A lump sum when a job ends: Severance Pay Calculator.
- The tax on your whole year: Income Tax Calculator.
Sources
- IRS: Publication 15 (2026), Employer's Tax Guide: supplemental wage rates, Social Security wage base, Medicare and Additional Medicare withholding.
- IRS: Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the annual percentage method tables.
- IRS: Publication 15-A (2026), Employer's Supplemental Tax Guide: employee taxes paid by the employer, factor 0.9235.
- Social Security Administration: Contribution and Benefit Base: $184,500 for 2026.
- IRS: Questions and Answers for the Additional Medicare Tax: withholding and filing thresholds.
⚠️ Common mistakes & edge cases
Multiplying instead of dividing
$1,000 × 1.2965 = $1,296.50 looks right, but 29.65% withholding on $1,296.50 is $384.41, so only $912.09 arrives. Divide by 0.7035 to get $1,421.46.
Forgetting that the gross-up is taxed too
Adding the tax, then the tax on that tax, gives $1,296.50, $1,384.41, $1,410.48, $1,418.21 and so on, creeping toward $1,421.46. Gross-up dollars are wages like any other.
Assuming 22% on a bonus inside a regular paycheck
Paid together with salary and no separate amount, the whole check is withheld as one regular payment, and the flat divisor no longer describes it.
Ignoring the wage base for high earners
With $175,000 already paid, a $20,000 net bonus needs $26,918.70 gross, not $28,429.28. Late-year bonuses often cross the $184,500 wage base or the $200,000 Medicare threshold.
Promising a net amount without naming the taxes
"$5,000 after taxes" can mean after federal withholding, after FICA too, or after state tax as well. At a 5% state rate that is $543.79 more gross on the same promise.
Treating the withholding as the final tax
The flat 22% is a prepayment. The return taxes the bonus at the employee's real bracket, so a fully grossed-up payment can still end in a refund or a balance due.
❓ Frequently asked questions
How do I gross up a bonus so the employee receives an exact amount?
Divide the net amount by 1 minus the total withholding rate. For a bonus paid separately in 2026 that rate is 22% federal, 6.2% Social Security and 1.45% Medicare, or 29.65% before state tax, so gross = net ÷ 0.7035. A $5,000 net bonus needs $7,107.32 gross: $1,563.61, $440.65 and $103.06 are withheld, and exactly $5,000.00 is left.
What is the gross up formula?
Gross = net ÷ (1 − total withholding rate), with each rate as a decimal. The divisor is the share of each gross dollar the employee keeps. With 22% federal, 7.65% FICA and a 5% state rate it is 1 − 0.3465 = 0.6535, so $1 of take-home needs about $1.53 of gross. It holds only while the payment crosses no threshold such as the wage base.
How much do I need to gross up a $1,000 bonus?
With no state income tax, $1,421.46. Withholding takes $312.72 of federal income tax, $88.13 of Social Security and $20.61 of Medicare, $421.46 in all, and leaves $1,000.00. At a 5% state rate the gross is $1,530.22, and at 7% it is $1,578.54. An employee already past the $184,500 wage base needs less.
Why can't I just add 29.65% to the net amount?
Because withholding is charged on the gross, and the gross includes the gross-up itself. Adding 29.65% to $1,000 gives $1,296.50, but 29.65% of $1,296.50 is $384.41, so only $912.09 arrives. Every round of added tax creates new wages that are taxed again. Dividing by 0.7035 settles the loop in one step: $1,421.46.
Does a gross-up have to cover state income tax?
Only if the net must be exact after state withholding. Federal income tax, Social Security and Medicare work the same in every state, but state withholding on supplemental pay varies: a flat supplemental rate, the regular tables, or no wage tax at all. Enter your state's flat rate, or 0, and the calculator builds it into the divisor.
How do I calculate net to gross pay for a regular paycheck?
No single divisor works, because regular withholding uses the IRS percentage method with brackets, an allowance and Form W-4 entries. The calculator tries a gross, runs Worksheet 1A from Publication 15-T and repeats until the net matches. A single filer paid biweekly who wants $2,500 of take-home needs $3,070.91 gross, about $79,844 a year.
Is the grossed-up amount taxable to the employee?
Yes. The whole gross, including the part that pays the taxes, is wages. It goes in box 1 of Form W-2, it is subject to Social Security and Medicare, and the employer pays its matching 7.65% on it. A gross-up does not make a payment tax-free; it moves the cost of the withholding from the employee to the employer.
What happens when a bonus crosses the Social Security wage base?
Social Security stops at $184,500 of 2026 wages, so only part of the bonus carries the 6.2%. With $175,000 already paid, a $20,000 net bonus needs $26,918.70 gross, not the $28,429.28 the simple divisor gives. The calculator splits the payment at the wage base and at the $200,000 Additional Medicare threshold.
How do I gross up only Social Security and Medicare?
Divide by 0.9235, which is 1 minus the combined 7.65% employee rate. IRS Publication 15-A uses this factor when an employer pays the employee's share of FICA: $500 of stated pay becomes $541.42 of wages, with $33.57 of Social Security and $7.85 of Medicare. Clear the federal withholding box in the calculator to run it.
Can the employee still owe tax after a full gross-up?
Yes. A gross-up covers withholding, not the final bill. The flat 22% is a prepayment; the return taxes the bonus at the employee's own bracket, from 10% to 37% in 2026. Someone in the 24% or 32% bracket can owe more at filing, while someone in the 12% bracket usually gets part of the 22% back.
💡 Good to know
Each dollar of take-home costs about $1.42 of gross
With no state tax and no threshold in play, $1 of net pay needs $1.4215 of gross. A 5% state rate raises that to $1.5302.
The employer pays tax on the gross-up as well
In the $5,000 example, matching Social Security and Medicare add $543.71 to the $7,107.32 gross: $7,651.03 in total, about 53% more than the promised amount.
Past the wage base, gross-ups get cheaper
Once 2026 wages pass $184,500, Social Security stops and $1,000 of take-home needs $1,306.33 of gross instead of $1,421.46, until wages reach $200,000 and the 0.9% Additional Medicare tax starts.