State chart: withholding on supplemental pay
AL
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5% (0.05)
AR
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
7% (0.07)
AZ
Flat withholding allowed
No, supplemental wages are treated as regular wages. Employers can choose not to withhold on wages paid in December
Flat income tax rate
N/A
CA
Flat withholding allowed
No, if supplemental pay is paid at the same time as regular wages. Yes, if supplemental pay is paid at a different time from regular wages
Flat income tax rate
6.6% (0.066) for supplemental pay other than bonuses; 10.23% (0.1023) for bonuses
CO
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
4.63% (0.0463)
CT
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
DC
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
DE
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
GA
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
2% (0.02), for employees with up to $8,000 in annual income; 3% (0.03) for employees with up to $10,000 in annual income; 4% (0.04) for employees with up to $12,000 in annual income; 5% (0.05) for employee with up to $15,000 in annual income; 6% (0.06) for employees with annual income that exceeds $15,000
HI
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
IA
Flat withholding allowed
Yes, if employers withhold federal taxes using the flat 25% rate
Flat income tax rate
6% (0.06)
ID
Flat withholding allowed
Yes if paid separately from regular paycheck
Flat income tax rate
7.4% (0.074)
IL
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5% (0.05)
IN
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
KS
Flat withholding allowed
Yes, if employers withhold federal taxes using the flat 25% rate
Flat income tax rate
5% (0.05)
KY
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
LA
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
MA
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
MD
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
ME
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5% (0.05)
MI
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
4.35% (0.0435)
MN
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
6.25% (0.0625)
MO
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
6% (0.06)
MS
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
MT
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
6% (0.06)
NC
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
6% (0.06)
ND
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
2.82% (0.0282)
NE
Flat withholding allowed
Yes, if employers withhold federal taxes using the flat 25% rate
Flat income tax rate
5% (0.05)
NJ
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
NM
Flat withholding allowed
Yes, if employers withhold federal taxes using the flat 25% rate
Flat income tax rate
4.9% (0.049)
NY
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
9.64% (0.0962)
OH
Flat withholding allowed
Yes
Flat income tax rate
3.5% (0.035)
OK
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5.25% (0.025)
OR
Flat withholding allowed
Yes
Flat income tax rate
9% (0.09)
PA
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
RI
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5.99% (0.0599)
SC
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
UT
Flat withholding allowed
No, add supplemental wages to regular wages and withhold on the total
Flat income tax rate
N/A
VA
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
5.75% (0.0575)
VT
Flat withholding allowed
Yes, if employers withhold federal taxes using the flat 25% rate
Flat income tax rate
6.75% (0.0675)
WI
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
4.6% (0.046) for employees with up to $10,230 in gross income; 6.15% (0.0615) for employees with up to 20,440 in gross income; 6.5% (0.065) for employees with up to $153,280 in gross income; 6.75% (0.0675) for employees with up to $225,000 in gross income; 7.75% (0.0775) for employees with gross income exceeding $225,000
WV
Flat withholding allowed
Yes, if paid separately from regular paycheck
Flat income tax rate
3% (0.03) for employees with gross income under $10,000; 4% (0.04) for employee with gross income up to $25,000; 4.5% (0.045) for employees with gross income up to $40,000; 6% (0.06) for employees with gross income up to $60,000; 6.5% (0.065) for employee with gross income exceeding $60,000
