State by State Supplemental Wages
Paid with Regular Wages Paid at Different Time than
Regular Wages
Alabama
Add to regular wages and Withhold at 5%
withhold on total
Arizona
Withhold at appropriate Withhold at appropriate percentage
percentage of federal of federal
Arkansas
Withhold at 7% Withhold at 7%
California
Add to regular wages and Withhold at 9.3% for stock options
withhold on total and bonuses. All other
supplemental payments 6%.
Colorado
Add to regular wages and Withhold at 4.63%
withhold on total
Connecticut
Add to regular wages and Add to annualized regular wages,
withhold on total compute tax on total, and subtract
tax withheld from regular wages
Delaware
Add to regular wages and Add to annualized regular wages,
withhold on total compute tax on total, and subtract
tax withheld from regular wages
Georgia
Withhold at: Withhold at:
2% if annual gross < $8,000 2% if annual gross < $8,000
3% if annual gross > $8,000 3% if annual gross > $8,000 and
and < $10,000 < $10,000
4% if annual gross > $10,000 4% if annual gross > $10,000 and
and < $12,000 < $12,000
5% if annual gross > $12,000 5% if annual gross > $12,000 and
and < $15,000 < $15,000
6% if annual gross > $15,000 6% if annual gross > $15,000
Hawaii
Add to regular wages and Add to regular wages for current
withhold on total or preceding payroll period,
compute tax on total, and subtract
tax withheld from regular wages
Idaho
If supplemental wages not Withhold at 7.8% or add to regular
specified, add to regular wages wages for most recent payroll
and withhold on total; if period, compute tax on total, and
supplemental wages specified, subtract tax withheld from regular
withhold at 7.8% or add to wages
regular wages for most recent
payroll period, compute tax on
total, and subtract tax withheld
from regular wages
Illinois
Withhold at 3% Withhold at 3%
Indiana
Withhold at 3.4% Withhold at 3.4%
Iowa
Add to regular wages and Withhold as for federal; withhold
calculate tax on total at 6% if flat rate is used for
federal
Kansas
Withhold at 5% Withhold at 5%
Kentucky
Add to regular wages and Add to regular wages for current
withhold on total or preceding payroll period,
compute tax on total, and subtract
tax withheld from regular wages
Louisiana
Add to regular wages and Add to regular wages for current
withhold on total or preceding payroll period,
compute tax on total, and subtract
tax withheld from regular wages
Maine
Add to regular wages and Withhold at 5% or add to regular
withhold on total wages from preceding payroll
period, compute tax on total, and
subtract tax withheld from regular
wages
Maryland
Add to regular wages and Withhold at 4.75% plus rate
withhold on total applicable to county of residence
or add to regular wages, compute
tax on total, and subtract tax
withheld on regular wages
Massachusetts
Add to regular wages and If no tax withheld from regular
withhold on total wages, add to regular wages for
current or preceding payroll period
and withhold on total; if tax
withheld from regular wages, add to
regular wages, compute tax on
total, and subtract tax withheld on
regular wages.
Michigan
Withhold as for federal; Withhold as for federal; withhold
withhold at 3.9% if flat rate at 3.9% if flat rate is used for
is used for federal federal
Minnesota
If supplemental wages specified, Withhold at 6.25%.
withhold at 6.25% or add to
regular wages and withhold on
total
Mississippi
Add to regular wages and If no tax withheld from regular
withhold on total wages, add to regular wages for
current or preceding payroll period
and withhold on total; if tax
withheld from regular wages, add to
regular wages, compute tax on
total, and subtract tax withheld on
regular wages
Missouri
Add to regular wages and Withhold at 6% or add to regular
withhold on total wages for current or preceding
payroll period and withhold on
total
Montana
Add to regular wages and Withhold at 6% or add to regular
withhold on total wages for current or preceding
payroll period and withhold on
total
Nebraska
Withhold as for federal; Withhold as for federal; withhold
withhold at 5% if flat rate at 5% if flat rate is used for
is used for federal federal
New Jersey
Add to regular wages and Add to regular wages for current
withhold on total or preceding payroll period,
compute tax on total, and subtract
tax withheld from regular wages
New Mexico
Withhold as for federal; Withhold as for federal; withhold
withhold at 4.9% if flat rate at 4.9% if flat rate is used for
isused for federal federal
New York
Add to regular wages and If no tax withheld from regular
withhold on total wages, add to regular wages for
current or preceding payroll period
and withhold on total; if tax
withheld from regular wages,
withhold at 7.35%
NYC resident at 4.00%
Yonkers resident at 0.735%
Yonkers non-resident at 0.50%
North Carolina
If supplemental wages paid If supplemental wages paid
separately or specified when paid separately or specified when paid
with regular wages and tax with regular wages and tax withheld
withheld from regular wages, from regular wages, withhold at 6%
withhold at 6% or add to regular or add to regular wages, compute
wages, compute tax on total, and tax on total, and subtract tax
subtract tax withheld from withheld from regular wages
regular wages
North Dakota
Withhold at 3.92% Withhold at 3.92%
Ohio
Withhold at 3.5% Withhold at 3.5%
Oklahoma
Add to regular wages and If tax not withheld from regular
withhold on total wages, add to regular wages and
withhold on total; if tax withheld
from regular wages, withhold at
5.5% or add to regular wages,
compute tax on total, and subtract
tax withheld on regular wages
Oregon
Add to regular wages and Withhold at 9% or use daily or
withhold on total miscellaneous withholding table
Pennsylvania
Add to regular wages and Add to regular wages and withhold
withhold on total at 3.07% on total at 3.07%
Puerto Rico
Add to regular wages and If tax not withheld from regular
withhold on total wages, add to regular wages for
current or preceding payroll period
and withhold on total; if tax
withheld from regular wages, apply
percentage method without allowance
for exemptions
Rhode Island
Add to regular wages and Withhold at 7.0%.
withhold on total
South Carolina
Add to regular wages and Withhold at 7.0%.
withhold on total
Utah
Add to regular wages, compute Add to regular wages, compute tax
tax on total, and subtract tax on total, and subtract tax withheld
withheld on regular wages on regular wages
Vermont
Withhold at 7.2% of the total. Withhold at 7.2% of the total if
federal supplemental rate is 25%.
Withhold at 9.5% of the total if
federal supplemental rate is 35%.
Virginia
Add to regular wages and Withhold at 5.75% of the total.
withhold on total
Washington DC
Add to regular wages and Add to regular wages for current
withhold on total or preceding payroll period,
compute tax on total, and subtract
tax withheld from regular wages
West Virginia
Add to regular wages and If no tax withheld from regular
withhold on total wages, add to regular wages for
current or preceding payroll
period, compute tax on total, and
subtract tax withheld on regular
wages; if tax withheld from regular
wages, withhold at:
3% if annual income < $10,000
4% if annual income > $10,000
and < $25,000
4.5% if annual income > $25,000
and < $40,000
6% if annual income > $40,000
and < $60,000
6.5% if annual income > $60,000
Wisconsin
Add to regular wages and Add to regular wages for current
withhold on total or preceding period, compute tax on
total, and subtract tax withheld on
regular wages or withhold at:
4.6% if annual gross < $7,970
6.15% if annual gross > $7,970
and < $15,590
6.5% if annual gross > $15,590
and < $115,140
6.75% if annual gross > 115,140
