Estimate Medicare taxes for 2025 including the 1.45% Hospital Insurance tax, the additional 0.9% Medicare tax above thresholds ($200k single/$250k MFJ), and employer match considerations. Useful for payroll planning, bonuses, and evaluating self‑employment tax interactions for contractors and S‑corp owners.
Frequently Asked Questions
Who pays the additional 0.9%?
Employees pay it on wages above the threshold; there is no employer match.
Self‑employment income may also be subject to it.
Is there a wage cap?
Unlike Social Security, Medicare tax has no wage cap; the base 1.45% applies to all wages, plus 0.9% above thresholds.
How does filing status matter?
Thresholds differ by status; withholding uses employer info but final liability reconciles on your return.
What about self‑employed?
SE tax includes both employee and employer portions, with a deduction for the employer share.
Model both wage and SE income.
Can employers withhold the extra 0.9%?
Employers must withhold when an employee’s wages exceed $200k, regardless of filing status.
Are HSA/FSA contributions relevant?
Pre‑tax payroll contributions reduce Medicare wages in some cases.
Check plan and IRS guidance.
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- Author: SuperCalc Editorial Team
- Reviewed: SuperCalc Editors (clarity & accuracy)
- Last updated: 2026-01-13
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Financial/Tax Disclaimer
This tool does not provide financial, investment, or tax advice. Calculations are estimates and may not reflect your specific situation. Consider consulting a licensed professional before making decisions.