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Payroll & Benefits

Payroll Gross-Up Calculator

The IRS requires withholding on most payments, but your department may have promised an individual a specific payment regardless of taxes. In this case, your department must request Payroll to "gross-up" the payment. Please note that your department will incur the charges for the full amount submitted to Payroll.
To calculate amount your department will pay on a gross-up payment enter amount of payment here:
Recipient amount:
$

EMPLOYEE/STUDENT AWARDS

EMPLOYEES SUBJECT TO MEDICARE*

Employee awards are taxed at 31.4% if the employee is subject to Medicare tax.

Employees subject to Medicare
Award to an employee (subject to Medicare tax)

EMPLOYEES NOT SUBJECT TO MEDICARE*

Employee awards are taxed at 29.95% if the employee is not subject to Medicare tax.

Student Awards:  If the employee is a student, the award tax rate will only be used if the award is related to the student's employment. Student awards not related to employment should be processed through Accounts Payable.

 

 

Employees not subject to Medicare

 

 

Award to an employee (NOT subject to Medicare tax)

PAYMENTS TO FOREIGN NATIONALS

Scholarship and fellowships to Foreign Nationals holding F, J, or M visas are taxed at 18.95%. If the Foreign National holds a different type of visa, the scholarship or fellowship will be taxed as "All other Foreign National Payments" at 34.95%. Scholarships and fellowships to U.S. citizens are not taxed by the University.
Scholarship and fellowships to Foreign Nationals:
Foreign National scholarship or fellowship to F, J, or M visa holder
All other Foreign National Payments
(including student awards for foreign nationals)
are taxed at 34.95%.
All other Foreign National Payments:
Other Foreign National payment

OTHER EMPLOYEE PAYMENTS
CAN BE USED FOR CELL PHONE/DATA/INTERNET STIPEND

Federal, State and Medicare*

Taxed at 31.4% if the employee is subject to Medicare tax.

Federal and State

Taxed at 29.95% if the employee is not subject to Medicare tax.

Federal, State, SURS and Medicare*

(NOT APPLICABLE TO CELL PHONE/DATA/INTERNET STIPENDS)

Federal, State, Social Security and Medicare*

Taxed at 37.6% if the employee is subject to Medicare tax.

(NOT APPLICABLE TO CELL PHONE/DATA/INTERNET STIPENDS)
Click "Calculate"
Your department will be charged:
Result: $

*if you are unsure if the employee is subject to Medicare, contact OBFS University Payroll for clarification. Please note an additional 0.9% Medicare tax will apply for all wages in excess of $200,000 in a calender year.