Supplemental Wage Schedule - New Hampshire 2025

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Supplemental pay is monetary compensation that an employer gives an employee in addition to their base salary. Youll often hear it referred to as supplemental wages, and it includes overtime pay, incentive pay, bonuses, accumulated sick pay, or anything in addition to someones regular earnings.
The IRS considers bonuses to be supplemental wages. A supplemental wage is money paid to an employee that isnt part of his or her regular wages, ing to the IRS. In general, bonuses of any kind, including signing bonuses and severance pay, fit into the supplemental wages category.
The regular pay is subject to regular income tax withholding and other payroll deductions such as Social Security. Supplemental wages are additional payments a worker receives separate from regular wages, such as bonuses, overtime, commissions, severance, and vacation pay.
Overtime Pay Under both New Hampshire and federal law, employers must pay employees who work more than 40 hours in a week an overtime premium equal to 1.5 times their regular rate of pay unless an exemption applies.
Supplemental pay is an employees additional income or compensation on top of their regular base earnings. Supplemental pay is also referred to as supplemental income and includes an employees additional earnings, such as overtime, bonuses, or sick pay.
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The federal supplemental withholding tax is 22%. The supplemental income tax is not in addition to standard income tax rates. Instead, you use the supplemental rate in place of the standard withholding rate. Social Security and Medicare tax rates do not change on supplemental wages.

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