Seasonal Worker Annual Pay & Tax Breakdown 2026
Try Our Free Calculators
Want to crunch the numbers yourself? Use these free tools:
- Part Time Salary Estimator — Part Time Salary Estimator
- Take Home Pay Estimator — Take Home Pay Estimator
- Hourly to Salary Calculator — Hourly to Salary Calculator
The Core Formula
Formula = (Regular Hrs × Rate) + (OT Hrs × Rate × 1.5) − FICA (7.65%) − Federal Withholding − State Tax = Net Pay
2026 Single Filer Standard Deduction ≈ $14,600
FLSA overtime kicks in after 40 hours in a workweek — there’s no special “seasonal” exemption from federal OT. Don’t let an employer tell you otherwise.
Step-by-Step: Annual Pay For A Holiday Retail Worker
Let’s say you take a seasonal stocking job at a big-box retailer in Georgia. $17/hour, 35 hours per week, 8 weeks from late October through December, plus a few holiday OT shifts.
- Calculate regular gross: 35 hrs × $17 × 8 weeks = $4,760
- Add OT for the 4 holiday weeks where you worked 46 hours each: 6 OT hrs × $17 × 1.5 × 4 weeks = $612
- Total gross seasonal pay: $4,760 + $612 = $5,372
- Subtract FICA: $5,372 × 0.0765 = $411
- Federal income tax: $0 if W-4 marked Exempt (since $5,372 is well under the $14,600 standard deduction)
- GA state tax (roughly 5.39% flat): about $289
- Net seasonal pay: $5,372 − $411 − $0 − $289 = $4,672
For a quick annualized projection if this were your only 2026 income, run those hours through the part-time-salary-estimator. To see what hits your bank after federal and state tax, the take-home-pay-estimator does the FICA and withholding math. To compare against a full-time annual salary, the hourly-salary-calculator gives you the apples-to-apples number.
Worked example, one holiday week with OT:
| Line Item | Amount | Notes |
|---|---|---|
| Regular hours (40) | $680.00 | 40 × $17 |
| OT hours (6) | $153.00 | 6 × $17 × 1.5 |
| Gross week | $833.00 | |
| FICA (7.65%) | −$63.72 | Always withheld |
| Federal income tax | $0.00 | W-4 Exempt |
| GA state tax (5.39%) | −$44.90 | |
| Net week | $724.38 |
So what does that mean for you? Even at “just” $17/hr, that OT premium is doing real work. The 6 OT hours added $153 to gross — at straight time they’d have been $102. That’s a 50% raise on those hours.
2026 Real Case: A Ski Resort Worker In Colorado
Brittany works the lift at a Colorado ski resort from late November through mid-April — about 20 weeks. She earns $20/hour, gets about 32 hours per week on average, and picks up enough extra shifts to average 38 hours per week across the season.
- Regular season hours: 38 × 20 = 760 hours
- Occasional OT (5 weeks with 4 OT hrs each): 20 OT hours
- Regular gross: 740 × $20 = $14,800
- OT gross: 20 × $20 × 1.5 = $600
- Total seasonal gross: $15,400
This pushes her just over the $14,600 standard deduction, so a small slice — about $800 — gets taxed at 10% federal. Roughly $80 in federal income tax, plus FICA of $1,178, plus Colorado’s 4.4% flat tax of about $678. Net seasonal pay lands around $13,464.
A buddy of mine worked the same resort two seasons ago and was stunned when his W-2 showed $14,200 in box 1. He had expected a bigger refund because “I only worked part of the year.” Seasonal doesn’t mean tax-free — it just means fewer total dollars to tax.
For year-end tax math on irregular income, our summer part time teen income tax withholding guide covers the W-4 Exempt rules in more detail. For comparing part-time seasonal pay against a full-time offer, see how to calculate part-time monthly and annual income.
Seasonal Job Pay And Tax Reference Table
| Seasonal Role | Hrs/Wk | Weeks | Hourly Rate | Gross Seasonal | Approx Net |
|---|---|---|---|---|---|
| Holiday retail, part-time | 30 | 8 | $16 | $3,840 | ~$3,330 |
| Holiday retail with OT | 40+ | 8 | $17 | $5,372 | ~$4,672 |
| Summer amusement park | 40 | 14 | $15 | $8,400 | ~$7,300 |
| Ski resort, 20 wks | 38 | 20 | $20 | $15,400 | ~$13,464 |
| Tax season preparer | 45 | 12 | $28 | $17,640 | ~$14,700 |
| Agricultural harvest | 50+ | 6 | $18 | $9,720 | ~$8,470 |
Where do people mess this up? They forget that agricultural and some retail seasonal work has special FLSA carve-outs, but the default 1.5× overtime rule still applies to most roles. Don’t assume — confirm your specific industry.
Frequently Asked Questions
Do seasonal workers get taxes withheld from their paychecks?
Yes. Employers must withhold FICA (Social Security and Medicare) from every employee regardless of season length. Federal income tax withholding depends on how the W-4 is filled out, and seasonal workers often qualify to claim Exempt if total yearly income will be under the standard deduction.
Can a seasonal worker claim Exempt on the W-4?
Yes, if they had no federal income tax liability last year and expect to owe none this year because total income stays under the standard deduction (about $14,600 for a single filer in 2026). Write “Exempt” on line 4(c) of the W-4 on the first day.
How is overtime calculated for seasonal workers in 2026?
The same FLSA rule applies: 1.5× the regular rate for any hours over 40 in a workweek. Seasonal status does not exempt employers from overtime. Retail and amusement parks have a special retail/service establishment exemption, but only if specific revenue and wage tests are met.
Are seasonal workers eligible for unemployment benefits?
Often yes, if they earned enough during the base period to qualify. Each state sets its own minimum earnings threshold. Workers laid off at the end of a season should file promptly, since some states reduce benefits for seasonal-industry workers.
The Bottom Line
Seasonal work can pay well per hour, but the real number is what lands after FICA, federal withholding, and state tax. Run your hours through the part-time-salary-estimator before you commit, mark the W-4 Exempt if you qualify, and remember — overtime still applies, no matter what the hiring manager says.