US · 2026
Gross-up calculator
Short answer
To gross up pay, find the gross amount whose taxes leave the take-home you want. In 2026 a $2,000 take-home paycheck every two weeks, single, with federal tax only, needs $2,384.77 gross. A $1,000 bonus paid on its own at the flat 22% needs $1,421.46, because 29.65% comes off it.
| Gross pay needed | $2,384.77 |
|---|---|
| Federal income tax | −$202.33 |
| Social security | −$147.86 |
| Medicare | −$34.58 |
| Take-home pay | $2,000.00 |
Worked example: grossing up $2,000 take-home
An employer wants a single employee, paid every two weeks with a 2026 Form W-4 and nothing in Steps 2 to 4, to take home exactly $2,000, before any state tax. The calculator finds $2,384.77 gross.
| Line | Amount |
|---|---|
| Gross pay | $2,384.77 |
| Federal income tax | $202.33 |
| Social security (6.2%) | $147.86 |
| Medicare (1.45%) | $34.58 |
| Take-home pay | $2,000.00 |
Checking the federal line by Publication 15-T: $2,384.77 × 26 is $62,004.02 a year. Less the $8,600 in Worksheet 1A line 1g, that leaves $53,404.02, which the single table taxes at $1,240 plus 12% of the amount over $19,900: $5,260.48 a year, or $202.33 a paycheck. One cent less gross, $2,384.76, leaves $1,999.99.
How to gross up a bonus
When a bonus is paid separately from regular pay and income tax is withheld from the employee's regular wages, the employer can withhold a flat 22% federal income tax. With 6.2% social security and 1.45% Medicare, 29.65% comes off, so gross = net ÷ 0.7035.
| Take-home bonus | Gross bonus | Federal 22% | Social security | Medicare |
|---|---|---|---|---|
| $500.00 | $710.74 | $156.36 | $44.07 | $10.31 |
| $1,000.00 | $1,421.46 | $312.72 | $88.13 | $20.61 |
| $5,000.00 | $7,107.32 | $1,563.61 | $440.65 | $103.06 |
If the employee's wages for the year have already passed the $184,500 social security wage base, the 6.2% drops out and the divisor becomes 0.7655. Enter the wages paid earlier in the year and the calculator applies the cap. State tax on the bonus follows each state's own supplemental rules, which this calculator doesn't add.
Grossing up with state tax
Pick the work state and its withholding certificate entries, and the calculator adds the state's lines to each try. In Rhode Island, for example, a $1,827.59 take-home every two weeks with one RI W-4 exemption needs $2,307.69 gross: $85.10 of Rhode Island income tax and $25.38 of TDI come off as well as the federal lines.
The state list shows states with no wage income tax and states whose rules PayDocs calculates, the same list as the hourly and salary paycheck calculators.
General information, not tax advice. Figures follow IRS Publication 15-T (2026) and Publication 15 (2026), read 8 October 2026.
The official method, step by step
- Start from the take-home pay the employee should receive and the way it will be paid: as a regular paycheck, or as a bonus identified separately from regular pay.
- For a regular paycheck, work the paycheck forward exactly as payroll would: federal income tax by Publication 15-T's percentage method for the pay frequency and the Form W-4, 6.2% social security up to $184,500 of wages in 2026, 1.45% Medicare plus 0.9% over $200,000, and the work state's own withholding and employee contributions.
- For a bonus paid separately, federal income tax is a flat 22% of the bonus (37% on supplemental pay over $1 million in the year), with social security and Medicare on top. In the simple case that makes the gross-up a division: take-home ÷ (1 − 0.2965).
- Withholding tables have brackets and round to the cent, so there's no single formula for a regular paycheck. Try a gross amount, work out the take-home, and adjust until the take-home matches. The calculator does this in whole cents and keeps the smallest gross pay that reaches the target.
- Pay the grossed-up amount as wages and withhold from it as usual. Publication 15 section 9 explains why this matters: if an employer simply pays an employee's social security and Medicare instead of deducting them, the payment counts as more wages, and those wages are taxed in turn.
What this leaves out
- Local income taxes, and state supplemental rates on a bonus paid separately
- Benefits and after-tax deductions, such as health insurance or garnishments
- W-4 Step 3 credits and Step 4 entries, and Forms W-4 from 2019 or earlier (the pay stub generator handles them)
- Non-cash payments, such as a gift card or relocation benefits paid to a third party, which follow their own reporting rules
- The employee's final tax for the year, which the return settles
Sources: IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the percentage method tables each try is worked with (read October 8, 2026); IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: section 7 (supplemental wages, flat 22%), section 9 (employee's social security and Medicare paid by the employer count as wages), social security wage base $184,500 (read October 8, 2026).
Gross-up calculator: common questions
What does it mean to gross up pay?
Paying enough extra that, after the taxes are withheld, the employee receives a set amount. The employer covers the tax, and the higher gross figure is the employee's wages on the pay stub and the Form W-2.
How do I gross up a bonus?
For a bonus paid on its own at the flat 22% federal rate, divide the take-home by 0.7035: 1 minus 22%, 6.2% and 1.45%. A $1,000 take-home bonus needs $1,421.46 gross in 2026, before state tax.
Is there a formula for grossing up a regular paycheck?
Not a single one. Withholding tables have brackets, so the tax rate changes with the gross. Payroll works forward and adjusts: guess a gross amount, figure the taxes, and repeat. The calculator does that search to the cent.
Why is take-home sometimes a cent over the target?
Each tax rounds to the cent, so some take-home figures can't be hit exactly. The calculator gives the smallest gross pay that reaches the target, and says when the take-home lands a cent or so above it.
Do I report the grossed-up amount as wages?
Yes. The grossed-up figure is the employee's pay, like any other wages, and the taxes are withheld from it. It goes on the pay stub and the Form W-2. Paying an employee's share of social security and Medicare without deducting it also counts as wages (Publication 15, section 9).
Does the gross-up include state tax?
For a regular paycheck, yes, when you choose the work state: its withholding and any employee contributions, such as Rhode Island TDI, come off each try. For a bonus at the flat 22%, state tax isn't included.
What net to gross figure should I use for a new hire offer?
Enter the take-home per paycheck the offer promises, the pay frequency, the filing status from their Form W-4 and the work state. The gross per paycheck times the paychecks in the year gives the salary to write in the offer.
Can I make a pay stub with the grossed-up figure?
Yes. “Make the pay stub with this gross pay” opens the pay stub generator with the gross pay, the frequency, the work state and the deductions filled in. Nothing you type is saved or sent.
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