This does not work if the employee has met or exceeded the maximum Social Security Wages for the year.
This page provides assistance in calculating a rounded small bonus. Businesses often pay a small Christmas or other type of bonus to one or more employees. It is nice on such occasions for the employer to pay the employee's portion of the FICA and Medicare. The problem is paying those taxes is also taxable to the employee. The following is a way to Calculate the bonus to result in a net EVEN check.