Key 2025 Numbers for Bonus Tax Calculations
2025 key tax numbers for bonus withholding and planning
| Tax Item | 2025 Amount | Change from 2024 |
|---|---|---|
| Supplemental federal withholding rate | 22% | Unchanged |
| Social Security wage base | $176,100 | +$7,500 from $168,600 |
| Medicare base rate | 1.45% | Unchanged |
| Additional Medicare Tax threshold (single) | $200,000 | Unchanged |
| Standard deduction (single) | $14,600 | +$400 |
| Standard deduction (married jointly) | $29,200 | +$800 |
| 401(k) employee deferral limit | $23,500 | +$500 from $23,000 |
| 401(k) catch-up (age 50+) | $31,000 total | +$500 from $30,500 |
| 401(k) catch-up (age 60-63 — SECURE 2.0) | $34,750 total | New enhanced provision |
| HSA (individual) | $4,300 | +$150 |
| HSA (family) | $8,550 | +$250 |
2025 Federal Income Tax Brackets
2025 federal income tax brackets — inflation adjusted
| Rate | Single Filer Range (2025) | Married Filing Jointly (2025) |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 |
| 37% | Over $626,350 | Over $751,600 |
Most employees in the 12% bracket still have 22% withheld from their bonus and get a refund. Employees in the 24% bracket have only 22% withheld and may owe additional tax. The 22% supplemental rate is an approximation — your real rate is settled at filing.
What Changed for 2025 vs 2024
The most meaningful 2025 change for bonus recipients is the higher Social Security wage base ($176,100, up from $168,600). Employees whose salary already exceeds this before bonus season arrive stop paying SS on bonuses paid after that point — saving $465 extra vs 2024. The enhanced 60-63 age catch-up under SECURE 2.0 also provides an extra $3,750 in pre-tax deferral space vs the standard catch-up.
SECURE 2.0 created an enhanced 401(k) catch-up for employees aged 60-63 of $11,250 in 2025 — for a total of $34,750. This is $3,750 more than the standard 50+ catch-up. If you are in this age range and receive a large bonus, this extra deferral room can eliminate significant taxable income.
Calculate Your 2025 Bonus Take-Home
Use updated 2025 brackets, Social Security wage base, and contribution limits for an accurate net bonus result.