Updated for Tax Year 2026

Medicare Tax Calculator

Estimate your statutory 1.45% Medicare tax and determine if the 0.9% Additional Medicare Tax surtax applies to your compensation.

Wage & Employment Details

$
Total Medicare Tax
$1,378

Standard Medicare tax with no annual wage ceiling.

Statutory Payroll Taxes

Gross Annual Wages
$95,000
Social Security Wage Base Limit (2026)
Statutory maximum income subject to OASDI
$184,500
Social Security Tax (6.2%)
Current OASDI contribution
-$5,890
Base Medicare Tax (1.45%)
No annual income limit applies
-$1,378
Total FICA / Payroll Tax
-$7,268
For W-2 workers, employers pay an equal matching 6.2% SS and 1.45% Medicare. Self-employed individuals pay both portions.

PayCalcly provides estimates for informational purposes only. Tax calculations may vary based on individual circumstances. This site is not affiliated with or endorsed by the IRS.

How It Works

Medicare tax (HI) is withheld at a standard rate of 1.45% on all employee earnings with no wage cap. In addition, employers are required by IRC § 3102(f) to withhold an Additional Medicare Tax of 0.9% on all wages paid in excess of $200,000 in a calendar year.

Calculation Example

On annual earnings of $250,000: Standard Medicare (1.45%) applies to all $250,000 ($3,625.00). Additional Medicare (0.9%) applies to the $50,000 in excess of $200,000 ($450.00), for a total annual Medicare withholding of $4,075.00.

Frequently Asked Questions

No. Unlike Social Security tax, Medicare tax applies to 100% of earned wages without any dollar limit.

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