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Where wages are paid outside ordinary salary, most employers choose to withhold at an optional flat percentage, instead of using the withholding tables. The current flat rate is 22%. Then again, special rules apply to the extent supplemental wages are paid to any one employee during the calendar year which (in the aggregate) exceed $1 million. Where a supplemental wage payment, when added to other supplemental wage payments made to the employee during the calendar year exceed $1 million, the excess is subject to withholding at 37% (or the highest rate of income tax for the year).
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