If a bonus was paid without withhold directly by the owner and there is a third party for HR that should have done it,who is in charge of fixing it and specially how

Hi useryeisonusta!

I answered your duplicate post about the withholding. You can check my answer by clicking this link: If a bonus was paid without withhold directly by the owner...

Keep on posting here if you have follow-up questions. Take care!

Ouch, what a mess.  As you alluded to, when bonuses are paid they can be taxed at a flat 22% federal withholding or, alternatively, run through regular payroll and taxed according to the employee's W-4 elections. Those bonuses are also subject to Social Security (6.2% from the company + 6.2% from the employee), Medicare (1.45% from the company + 1.45% from the employee), FUTA, SUTA, and state withholding if that applies in this case.

It sounds like the bonuses were significant so the withholding should have been paid as of the pay period in which the employee received the bonuses.  In the state I live in, a $1,000,000 net bonus to the employee would need to 'grossed up' to $1,771,479 to cover payroll taxes and that's before FUTA and SUTA.  Since those bonuses were paid in 2021, they need to be run through payroll by year-end.

The options are to have the owner pay the withholding required to net the amount the employee received or have the employee return enough to cover the payroll taxes on the gross received.  Or some combination of the two.  There will be penalties due to the late payments as well.  It should all go through the HR company so that everything can be correct on the employee's W-2.  Good luck!