What is the Additional Medicare Tax for 2025?

The Additional Medicare Tax is 0.9% on Medicare wages above a filing-status threshold: $200,000 for single / head of household, $250,000 for married filing jointly, and $125,000 for married filing separately. It is paid by the employee only. (Source: IRS Topic No. 560.)

Does my employer withhold the 0.9% surtax?

Your employer must begin withholding the 0.9% once your wages exceed $200,000 in a year, regardless of your filing status. Because your actual threshold depends on filing status, the amount withheld is trued up on IRS Form 8959 with your return. (Source: IRS Topic No. 560; Form 8959.)

Does this include state unemployment or income tax?

No. This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. State unemployment (SUTA) rates vary by state and employer, and federal/state income-tax withholding is a separate system not computed here. (Source: IRS Topic No. 751 & 759.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No wage figures or other inputs are ever transmitted to any server.

Additional Medicare Tax Calculator 2025 — 0.9% Over $200,000

Get one useful tool a week

Like this tool? Enter your email and we'll send you one genuinely useful Gera tool a week — plus a link to come back to this one. No spam, one-click unsubscribe any time.

Additional Medicare Tax Calculator 2025 (2025)

The Additional Medicare Tax is 0.9% on Medicare wages above a filing-status threshold ($200,000 single, $250,000 married-joint, $125,000 married-separate). It is paid by the employee only — there is no employer match — and reconciled on Form 8959.

Enter annual wages below to see the employee share, the employer share, and the combined payroll tax — Social Security capped at the wage base, Medicare on every dollar, the 0.9% surtax for high earners, and employer FUTA. Everything runs in your browser — no wage data is transmitted.

Important: This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. It does not include state unemployment (SUTA), which varies by state and employer, or federal/state income-tax withholding, which is a separate system. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025); figures for the 2025 tax year, data as of 2024-10-10. Rates and the wage base change yearly; this is not tax or legal advice.