Why gross-up matters
When you need to work backwards from net pay
Sometimes you know the take-home you need but not the salary to ask for. A gross-up calculation finds the gross figure that, after taxes, lands on your target net. It is the everyday math behind three common situations:
- Salary negotiation. You need $5,000 net a month to cover rent, bills and savings. What annual salary should you negotiate? Gross-up tells you it is roughly $78,000–$82,000 for a single filer, not $60,000.
- Relocation and "make-whole" offers. Employers sometimes gross-up a relocation payment so the bonus is tax-neutral to you. The same logic applies in reverse here.
- Freelance-to-W2 comparison. If you currently net $55,000 as a contractor, gross-up shows the W-2 salary that matches it.
A worked example
Say a single filer wants $60,000 net. The calculator iterates: at a $72,000 gross, federal tax plus FICA is about $13,400, leaving roughly $58,600 — too low. It nudges the gross upward until net lands on $60,000, arriving near $74,000 gross. That gap — the roughly $14,000 of tax — is exactly what a simple "add 20%" rule of thumb misses, because tax is progressive, not flat.
How the numbers are built
Federal income tax uses the 2026 brackets from IRS Rev. Proc. 2025-32 and the $16,100 single standard deduction. FICA is 6.2% Social Security on wages up to the $184,500 wage base plus 1.45% Medicare. For the full forward calculation with a state selected, use the paycheck calculator or take-home pay by state.
Questions
Gross-Up Calculator FAQ
What is a gross-up calculation?
A gross-up works backwards from a desired net (take-home) amount to the gross salary or payment required to net it after taxes. It is used in salary negotiation, relocation packages and tax-neutral bonuses.
Why can't I just add a flat percentage to my net pay?
Because US income tax is progressive — higher dollars are taxed at higher rates. Adding a flat 20% understates the gross you need at higher incomes. A proper gross-up solves for the exact figure using the real bracket schedule.
Does this gross-up include state income tax?
No. This tool covers federal income tax and FICA only. In a state with income tax you would need a slightly higher gross; in a no-income-tax state the figure shown is complete.
How is a bonus grossed up?
An employer grosses up a bonus by paying enough extra that, after the bonus is taxed, you keep the intended amount. Bonuses are typically withheld at a flat 22% federally, so the gross-up math differs slightly — see our bonus tax calculator.
- Sources: IRS Rev. Proc. 2025-32 (2026 brackets & standard deduction) · SSA 2026 OASDI wage base $184,500 · IRS Topic No. 751 (Social Security and Medicare rates).
- 🔄 Last updated June 25, 2026 · Tax year 2026
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