In our dental office, if we reach a certain goal, the team gets a bonus of $100. Does this have to be taxed in their payroll or can it be a separate check? Not taxed?

Any bonus or monetary amounts given to an employee must be taxed.

Bonus checks if given as a separate check are taxed at the supplemental income rates. Federal is 25% and your state will have it's own supplemental rate. Fica and medicare still must be withheld as well.

Shirley