2025 Supplemental Tax Rates
State | Supplemental Tax Rate |
Federal | 22% / 37% (over $1M) |
Alabama | 5% |
Alaska | None - no state income tax |
Arizona | None |
Arkansas | 3.9% |
California | 10.23% (bonus and earnings for stock options) / 6.6% (everything else) |
Colorado | 4.4% |
Connecticut | None |
Delaware | None |
DC | None |
Florida | None - no state income tax |
Georgia | 5.19% |
Hawaii | None |
Idaho | 5.3% |
Illinois | 4.95% |
Indiana | 3% |
Iowa | 3.8% |
Kansas | 5% |
Kentucky | 4% |
Louisiana | None |
Maine | 5% |
Maryland | 5.75% |
Massachusetts | 5% (under $1,083,150 annual) / 9% (over $1,083,150 annual) |
Michigan | 4.25% |
Minnesota | 6.25% |
Mississippi | None |
Missouri | 4.7% |
Montana | 5% |
Nebraska | 5% |
Nevada | None - no state income tax |
New Hampshire | None - no state income tax |
New Jersey | None (up to $500k) / 9.9% ($500k-$1M) / 11.8% (over $1M) |
New Mexico | 5.9% |
New York | 11.7% |
North Carolina | 4.35% |
North Dakota | 1.5% |
Ohio | 3.5% |
Oklahoma | 4.75% |
Oregon | 8% |
Pennsylvania | 3.07% |
Rhode Island | 5.99% |
South Carolina | 6.2% |
South Dakota | None - no state income tax |
Tennessee | None - no state income tax |
Texas | None - no state income tax |
Utah | 4.5% |
Vermont | 30% of Federal tax withheld |
Virginia | 5.75% |
Washington | None - no state income tax |
West Virginia | None |
Wisconsin | Varies by annual wage - 3.54% (under $12,760) / 4.65% ($12,760-$25,520) / 5.3% ($25,520.01-$280,950) / 7.65% (over $280,950) |
Wyoming | None - no state income tax |
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2024 Supplemental Tax Rates
State Supplemental Tax Rate Federal 22% / 37% (over $1M) Alabama 5% Alaska None - no state income tax Arizona None Arkansas 3.9% California 10.23% (bonus and earnings for stock options) / 6.6% (everything else) Colorado 4.4% Connecticut None Delaware ...
2025 Wage and Payroll Tax Facts
MINIMUM WAGE MINIMUM WAGE (ARKANSAS) $11.00 MINIMUM WAGE (TIPPED EMPLOYEE) $2.63 MEDICARE MAXIMUM TAXABLE EARNINGS No limit EMPLOYER TAX RATE 1.45% EMPLOYEE TAX RATE 1.45% ADDITIONAL MEDICARE TAX ON WAGES OVER $200,000 (NO EMPLOYER MATCH) 0.90% ...
2024 Wage and Payroll Tax Facts
MINIMUM WAGE MINIMUM WAGE (ARKANSAS) $11.00 MINIMUM WAGE (TIPPED EMPLOYEE) $2.63 MEDICARE MAXIMUM TAXABLE EARNINGS No limit EMPLOYER TAX RATE 1.45% EMPLOYEE TAX RATE 1.45% ADDITIONAL MEDICARE TAX ON WAGES OVER $200,000 (NO EMPLOYER MATCH) 0.90% ...
Add a Supplemental Payroll
Navigate to Team > Payroll > Process Payroll. Click Add New at the top right corner of the screen. Click the dropdown box under Payroll Type. Select Supplemental as the payroll type. Click Save & Continue. 1. Enter the Pay Date for the payroll. 2. ...
Update Employee Tax Withholding Manually
From the left side menu, go to Team > My Team > Employee Information and choose the employee you would like to update. From the employee profile, go to the Payroll Tab > Tax Information. From tax information, choose which tax jurisdiction you would ...