[9YearLurker]

I haven’t been an employer for a couple decades now, but don’t recall that option at all. I see more details on it here:

https://turbotax.intuit.com/tax-tips/jobs-and-career/how-bonuses-are-taxed/L7UjtAZbh

[semimojo]

The 22% is just an optional withholding rate for the employer. Bonuses are taxed as ordinary income to the employee, just like salary.