Aggregate − No Annualize

This method is valid only for Delaware and is used only for supplemental wages paid separately from normal wages.

Normal wages are annualized, but supplemental wages are not annualized, as follows:

• Annualize the employee's normal wages and compute tax on this amount.

• Annualize normal wages, add in the supplemental wages, and compute tax on the total.

• Subtract the difference in the tax amounts. The remainder is the withholding on the supplemental wages.

Example

A Delaware employee, single with one allowance, earning $500 per week, is paid a $5000 bonus as a separate check.

Without Bonus	Item	With Bonus
$26,000.00	Annualize Gross Wages	$31,000.00
1,104.55	Annual Delaware Tax	1,426.15
	Tax on Wages without Bonus	(1,104.55)
	Tax to Withhold on Bonus	321.60