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Gross-Up Worksheet

Net Amount: (employee receives)
FICA Tax (6.2%):
MEDI Tax (1.45%):
Withholding Tax (22.0%):
Gross Up Amount: (department pays *)

* Gross Up Amount: This is an estimated amount that the department needs to pay that will show on the employee’s check before withholdings.

NOTE: The gross-up calculation is an estimate using the IRS supplemental tax rate of 22 percent, the employee is normally taxed according to the information provided on their IRS Form W-4. Superior Accomplishment Awards and awards using the AWD earnings code are taxed at the supplemental tax rate of 22 percent.  Some employees are also subject to the annual wage based limit for paying Social Security taxes.  The OASDI wage-based limit for 2024 is $168,600.