Payroll - United States

    Medicare Tax Calculator

    Estimate base Medicare tax and Additional Medicare surcharge using filing-status thresholds.

    Last updated: May 23, 2026Base Medicare 1.45%Additional Medicare 0.9% (employee only)No wage cap on Medicare base tax
    Inputs

    Configure your scenario

    Enter wages and filing status to estimate Medicare tax breakdown.

    Annual wages

    $260,000

    Employee total

    $4,310

    Combined

    $8,080

    Breakdown

    Detailed estimate

    Additional Medicare threshold
    $200,000
    Employee base Medicare tax
    $3,770
    Employee additional Medicare tax
    $540
    Employer Medicare tax
    $3,770
    Combined Medicare tax
    $8,080
    FAQ

    Medicare tax - quick answers

    Is there a wage cap for Medicare like Social Security?+

    No. Base Medicare tax applies to all wages; Additional Medicare applies above threshold.

    Who pays Additional Medicare tax?+

    Additional Medicare is employee-side only; employers do not match this extra 0.9% portion.

    Official references

    Sources & Act Reference

    Medicare payroll references

    Base Medicare tax

    All wages are generally subject to Medicare withholding at 1.45% for employee and employer.

    Additional Medicare tax

    Employee pays extra 0.9% on wages above filing-status threshold.

    Rule Trace

    Applied rule and official references

    Applied rule: employee 1.45% + additional 0.9% above threshold; employer 1.45%

    Compliance checklist

    If filing jointly with multiple earners, re-check additional Medicare exposure at combined return level.

    Smart Insight

    Estimated employee Medicare tax is $4,310 including additional surcharge.