Overtime Tax Calculator
When overtime hits your paycheck it is usually withheld at the federal supplemental rate of 22%, plus 7.65% FICA, plus your state's rate. From 2026 the half-time premium portion is deductible from federal income tax, which lowers the effective federal bite. This calculator takes a gross overtime figure and itemizes each layer.
Quick answer: On a $1,000 overtime check, expect roughly $220 federal withholding reduced by about $73 (the 22% you don't owe on the one-third premium under the 2026 rule), $76.50 FICA, plus state tax — roughly $725–$775 net in a no-income-tax state and $675–$725 in a 5% state.
Total overtime pay before tax
| Gross overtime pay | $1,000.00 |
| Federal withholding (22% supplementalpremium deduction applied | − $146.67 |
| FICA (6.2% SS + 1.45% Medicare)applies to all overtime — not deductible | − $76.50 |
| State tax (custom rate 5%) | − $50.00 |
Estimate at paycheck level: federal at the 22% supplemental withholding rate with the 2026 premium deduction applied, FICA flat, state at a published supplemental rate or your custom estimate. Your actual check and tax return may differ. Not tax advice.
| Federal rate on OT | 22% supplemental withholding, minus the deductible half-time premium |
|---|---|
| Premium share | One-third of gross time-and-a-half pay is the deductible premium |
| FICA | 7.65% flat on every overtime dollar |
| Refund angle | Over-withholding is trued up on your 2026 return |
Common uses
- You got a big overtime check and want to know why the net is what it is
- Budget for a month with heavy overtime before the paycheck lands
- Compare the tax bite on overtime versus a bonus of the same size