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 Medicare | 1.45% | Employee | All wages |
| Employer Medicare | 1.45% | Employer | All wages |
| Additional Medicare | 0.9% | Employee only | Over $200,000 |
| Self-Employed | 2.9% | Self | All net earnings |
Additional Medicare Tax Thresholds
| Filing Status | Threshold |
|---|---|
| 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
| Feature | Social Security | Medicare |
|---|---|---|
| Wage cap | $168,600 | None |
| Additional tax | None | 0.9% over $200k |
| Investment income | Not taxed | NIIT (3.8%) may apply |
| Rate | 6.2% | 1.45% + 0.9% |
Worked Through the Brackets
On $75,000 of gross income, filing single, taking the $14,600 standard deduction — so $60,400 of taxable income:
| Bracket | Range | Income taxed here | Tax |
|---|---|---|---|
| 10% | $0 – $11,600 | $11,600 | $1,160 |
| 12% | $11,600 – $47,150 | $35,550 | $4,266 |
| 22% | $47,150 – $100,525 | $13,250 | $2,915 |
| Total | $8,341 |
The Same Income, Different Sources
| Source | Federal tax on it |
|---|---|
| Wages (above) | $8,341 |
| Self-employment profit | $8,341 income tax plus $10,597 SE tax |
| Long-term capital gain of $10,000 | $1,500 at 15% |