Bonus / Supplemental wages
A $25,000 bonus on F-1 OPT in California nets you $16,943
Federal supplemental withholding (22%) plus FICA and California supplemental withholding take $8,058 (32.23%) off the top of a $25,000 bonus check, leaving $16,943. Tax year 2026.
Withholding breakdown
| Bonus (gross) | $25,000 |
| Federal supplemental withholding | −$5,500 |
| California state withholding | −$2,558 |
| Net bonus check | $16,943 |
- F-1 OPT (NRA) is FICA-exempt — bonus exempt from Social Security and Medicare.
- California EDD supplemental withholding rate for bonuses, commissions, and stock options is 10.23%. Regular bonus rate is 6.6%; we use the conservative 10.23% (stock/supplemental) default.
Other bonus amounts in California
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
How is bonus pay taxed for F-1 OPT holders in California?
Bonuses are "supplemental wages" under IRS Pub 15. The federal employer withholds a flat 22% on bonuses up to $1,000,000 cumulative per year (37% on the portion above that). FICA (Social Security 6.2% + Medicare 1.45%) applies to bonuses for F-1 OPT holders — except, in this scenario, NRA FICA exemption removes the SS/Medicare portion. California supplemental withholding is 10.23%.
Why is so much withheld from my bonus?
Bonus withholding is a flat rate, not your marginal rate — by IRS rule, employers withhold federal supplemental at 22% (or 37% above $1M cumulative) regardless of your bracket. That can over-withhold for low earners and under-withhold for very high earners. Your actual tax is reconciled when you file your 1040 in April: see our annual take-home pages for the marginal-rate view.
Will the bonus push me into a higher tax bracket?
No — only the dollars above a bracket are taxed at the higher rate, and bonus withholding is a flat rate independent of brackets. The bonus increases your total annual income, which can shift your marginal bracket, but not retroactively re-tax earlier income.
Can a F-1 OPT holder claim a bonus refund at tax time?
Yes — if the 22% federal flat withholding exceeds your marginal effective rate, the excess is refunded when you file. The opposite (under-withholding) requires owing at filing. F-1 OPT holders in NRA status can also recover any FICA mistakenly withheld using IRS Form 843 — see the visa guide.
Sources
- IRS Pub 15 — Supplemental Wages (opens in new tab) — Federal flat 22% / 37% supplemental withholding rule.
- IRS Pub 15-T (2026) (opens in new tab) — Methods of federal income tax withholding.
- California supplemental withholding (opens in new tab)
- California Department of Revenue (opens in new tab)