Seasonal and annual bonus

Year End Bonus Calculator

Use year end bonus when the payout is tied to calendar year close, holiday policy or discretionary company payout.

Last reviewed 20 August 2026

Year-end bonus calculator

Works for a percentage-of-salary bonus or a flat company amount, prorated for a partial year.

Estimated year-end bonus
Before proration

Educational gross estimate only. Year-end bonuses are often discretionary and not guaranteed.

How this is calculated

Year-end bonus = (Salary × Percentage) or flat amount, then prorated by months worked

Year-end bonuses are often discretionary rather than formula-driven, so this gives the gross figure for the two most common shapes: a percentage of salary, or a fixed company-wide amount. Proration applies when you joined part-way through the year.

If your payout is driven by company and individual scores rather than a flat percentage, use the annual incentive plan calculator instead.

Which of these three do you actually have?

“Annual bonus”, “year-end bonus” and “Christmas bonus” get used interchangeably but usually mean three different things. An annual bonus is earned against plan targets over the whole year. A year-end bonus is simply one paid in the final payroll run — it may or may not be performance-based. A Christmas bonus is normally a fixed, discretionary gift with no formula at all. Check which word your plan document uses before you trust any number.

Gross estimate warning

These calculators estimate gross planning values before tax or payroll deductions.

Which calculator should you use?

NeedUse
Target annual performance payoutAnnual bonus calculator
Holiday or end of year payoutYear end bonus calculator
Christmas or holiday flat amountChristmas bonus calculator

Related tools and next steps

Worked example: a year-end bonus on salary

A $70,000 salary with an 8% year-end bonus pays 70,000 × 0.08 = $5,600. If prorated for a July start (about half the year), it would be roughly $2,800.

Year-end bonus = Salary × Bonus% (× proration if part-year)
Result
$5,600 year-end bonus (8% of salary)

Discretionary year-end bonuses can vary from the formula amount.

Salary
$70,000
Year-end bonus 8%
$5,600
If prorated ½ year
$2,800
A year-end bonus as a share of salary, with part-year proration.
Salary
$70,000
Bonus %
8%
Full bonus
$5,600
Prorated ½ yr
$2,800
Type
Annual/discretionary
Gross
Before tax

Year-end bonus questions

Are year-end bonuses prorated for new starters?

Frequently yes — many employers prorate by the share of the year worked, unless the policy guarantees a full bonus.

Is a year-end bonus taxed?

Yes, year-end bonuses are taxed as income. This calculator shows the gross amount before withholding.

What a year-end bonus actually is

“Year-end bonus” describes when a bonus is paid, not how it is calculated. It is any bonus landing in the final payroll run of the year. It may be a performance bonus that happens to pay in December, a discretionary seasonal payment, or a contractual 13th-month salary — three very different things sharing one name.

If it is…Then the amount is…Use
A plan-based performance bonusSalary × target % × performanceAnnual bonus calculator
A scorecard incentiveTarget × company × team × individualSTIP calculator
A discretionary seasonal giftWhatever the employer decidesChristmas bonus calculator
A 13th-month paymentOne extra month of salaryThis page
The test: was a target percentage agreed at the start of the year, and were measures set? If yes, it is a performance bonus and you can forecast it. If no, it is discretionary and you cannot.

Why December bonuses feel heavily taxed

A year-end bonus is taxable employment income, and payroll frequently withholds more from it than from regular pay.

United StatesSupplemental wages, commonly withheld at a flat 22% federal rate up to $1 million, plus state tax, Social Security and Medicare. If your usual marginal rate is lower, you recover the difference at filing.
United KingdomPAYE treats the bonus month as though you earned that much every month, which can push the payment into a higher band and over-deduct before correcting later in the tax year.
Timing effectA bonus paid on 31 December falls in that tax year; one paid on 2 January falls in the next. On a large payment near a band threshold, a two-day difference can matter.
Worked example
$8,000 gross → roughly $5,400 net

22% federal supplemental ($1,760) + 7.65% FICA ($612) + roughly 3.5% state ($280) leaves about $5,348. Educational estimate only — your own withholding will differ.

Will you actually receive it?

1
Employment on the payment date. The most common condition, and the one that most often turns a full year of work into nothing.
2
Not under notice. Some plans exclude anyone serving notice even if still employed.
3
Minimum service. Three or six months is common for new starters.
4
Proration. Joiners, leavers, unpaid leave and part-time hours all scale it — see proration explained.

Year-end bonus questions

How is a year-end bonus calculated?

It depends what kind it is. A plan-based bonus is salary × target percentage × performance. A discretionary payment has no formula. A 13th-month payment is one extra month of salary. Check whether a target percentage was agreed at the start of the year.

Is a year-end bonus the same as an annual bonus?

Not necessarily. “Annual bonus” describes the plan — earned over a twelve-month period against targets. “Year-end bonus” describes the timing — paid in the final payroll run. A bonus can be both, but many year-end payments are discretionary rather than plan-based.

Are year-end bonuses prorated for new starters?

Usually yes, in proportion to eligible service, and many plans also require a minimum period — commonly three months — before any bonus accrues at all.

Is a year-end bonus taxed?

Yes, as ordinary employment income. In the US it is treated as supplemental wages and commonly withheld at a flat 22% federal rate plus state tax and FICA, which is often higher than your usual rate. In the UK, PAYE can over-deduct in the bonus month and correct later in the year.

Do I lose it if I resign in December?

Frequently, yes. Most plans require you to be employed, and not under notice, on the payment date. If you are considering resigning near a bonus date, the plan document is worth reading first.

Reviewed 20 August 2026 by the BonusPayCalc editorial team. Gross planning estimates only — not payroll, tax, legal or HR advice. See methodology, or report a correction.