Originally Posted by HighFlight

He may be attempting to say that the withholding on a bonus is higher for some than others, because bonuses are withheld at the Federal level at 25% typically. But the TAXES OWED depends on the individual's personal situation, and can only be determined when one files their taxes.

Initially, most will pay a tad higher rate at 25% than their ETR (Effective Tax Rate) at the end of the year, meaning they will get back the difference between 25% and their ETR.