✛ Equity education

The RSU withholding gap, explained

Employers often withhold taxes on vesting RSUs at a flat supplemental rate. If your real rate is higher, you owe the difference later. That difference is the withholding gap.

The RSU withholding gap is the difference between what your employer withholds on vesting shares and what you actually owe at your true marginal rate. High earners are the most likely to be caught by it.

Why it happens

Supplemental wages like RSU vesting are frequently withheld at a flat federal rate. For someone in a higher bracket, that flat rate under-withholds, and the shortfall shows up at tax time.

How to plan for it

Estimate the gap with your CPA, set aside cash or shares to cover it, and consider estimated payments so you are not surprised, or penalized, at filing.

Common questions

How big is the gap?
It depends on the spread between your marginal rate and the flat withholding rate applied. The larger your income and your vesting, the larger it tends to be. Confirm with your tax professional.

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