Medicare Tax Calculator
Calculate Medicare tax on all earned income. Unlike Social Security, Medicare has no wage cap—plus high earners pay an additional 0.9% surtax.
Medicare Tax Rates
| Component | Rate | Who Pays | Income Threshold | Regular Medicare1.45%EmployeeAll wages Employer Medicare1.45%EmployerAll wages Additional Medicare0.9%Employee onlyOver $200,000 Self-Employed2.9%SelfAll net earnings
Additional Medicare Tax Thresholds
Filing StatusThreshold Single$200,000 Married Filing Jointly$250,000 Married Filing Separately$125,000 | Head of Household | $200,000 |
Medicare Tax Calculator
``javascript
function calculateMedicareTax(wages, filingStatus = 'single', isSelfEmployed = false) {
const thresholds = {
single: 200000,
married: 250000,
separate: 125000,
head: 200000
};
const baseRate = isSelfEmployed ? 0.029 : 0.0145;
const threshold = thresholds[filingStatus];
// Regular Medicare tax
const regularMedicare = wages * baseRate;
// Additional Medicare Tax (0.9% over threshold)
const additionalWages = Math.max(0, wages - threshold);
const additionalMedicare = additionalWages * 0.009;
// Employer portion (not for self-employed, they pay both)
const employerMedicare = isSelfEmployed ? 0 : wages * 0.0145;
return {
wages,
regularMedicare: regularMedicare.toFixed(2),
additionalMedicare: additionalMedicare.toFixed(2),
totalEmployeeMedicare: (regularMedicare + additionalMedicare).toFixed(2),
employerMedicare: employerMedicare.toFixed(2),
totalMedicare: (regularMedicare + additionalMedicare + employerMedicare).toFixed(2)
};
}
``
Medicare Tax Examples
| Wages | Regular (1.45%) | Additional (0.9%) | Total | $100,000$1,450$0$1,450 $200,000$2,900$0$2,900 $300,000$4,350$900$5,250 $500,000$7,250$2,700$9,950
Key Differences from Social Security
FeatureSocial SecurityMedicare Wage cap$168,600None Additional taxNone0.9% over $200k Investment incomeNot taxedNIIT (3.8%) may apply Rate6.2%1.45% + 0.9%