FICA Tax Calculator
Free FICA tax calculator. Calculate your combined Social Security and Medicare tax on wages. See annual cap effects, per-paycheck amounts, and 2026 rates.
Medicare Tax Calculator
Free Medicare tax calculator. Compute your 1.45% Medicare tax, additional 0.9% Medicare surtax, and Net Investment Income Tax (NIIT) on wages and investment income.
$
For NIIT calculation
$
Employee-Side Medicare-Related Tax
$7,150.00
With Employer Match
$11,500.00
Effective Rate
2.04%
Base Medicare (1.45%)⧉
$4,350.00
On all wages
Additional Medicare (0.9%)⧉
$900.00
On $100,000.00 above $200,000.00
NIIT (3.8%)⧉
$1,900.00
Lesser of $50,000.00 investment income or MAGI above $200,000.00
Employer Match (1.45%)⧉
$4,350.00
Employer-only, not from your pay
Medicare Tax Composition
1.45%
+0.9%
NIIT
■ Base $4,350.00■ Additional $900.00■ NIIT $1,900.00
Additional Medicare Tax Thresholds
| Filing Status | Threshold | Additional Rate |
|---|---|---|
| Single ← | $200,000.00 | 0.9% |
| Married Filing Jointly | $250,000.00 | 0.9% |
| Married Filing Separately | $125,000.00 | 0.9% |
| Head of Household | $200,000.00 | 0.9% |
| Qualifying Surviving Spouse | $250,000.00 | 0.9% |
Based on 2026 Medicare and NIIT rules. Additional Medicare applies to wages above the filing-status threshold, while NIIT applies to the lesser of net investment income or MAGI above the threshold. Consult a tax professional for your specific situation.
Planning notes, formulas, and examples
About the Medicare Tax Calculator
The Medicare Tax Calculator computes your total employee-side Medicare-related tax, including the base 1.45% rate on all wages and the additional 0.9% surtax on earnings above $200,000 (single or head of household), $250,000 (married filing jointly or qualifying surviving spouse), or $125,000 (married filing separately).
Unlike Social Security tax, Medicare has no wage base cap, so every dollar of wages is taxed at 1.45%. High earners also face the 3.8% Net Investment Income Tax (NIIT) on investment income; the tax applies only to the lesser of net investment income or the amount by which MAGI exceeds the filing-status threshold.
Enter your wages, filing status, and investment income to see your complete Medicare tax picture, including the employer match shown separately for context. The calculator keeps the NIIT calculation honest by treating it as a separate tax on investment income rather than wage withholding.
When This Page Helps
Medicare taxes have multiple layers that many taxpayers overlook. This calculator shows the base tax, additional Medicare surtax, and potential NIIT in one view so you can understand your full Medicare-related tax burden and plan withholding accordingly. This complete view prevents unpleasant surprises and helps high earners plan quarterly estimated payments more accurately.
How to Use the Inputs
- Enter your annual gross wages.
- Select your filing status.
- Optionally enter net investment income for NIIT calculation.
- View your base Medicare tax, additional Medicare tax, and NIIT.
- Review the threshold comparison to see how far above or below the surtax trigger you are.
Formula used
Base Medicare Tax = Gross Wages x 1.45%
Additional Medicare Tax = Max(0, Wages - Threshold) x 0.9%
Thresholds: $200,000 (Single/HoH), $250,000 (MFJ/QSS), $125,000 (MFS)
NIIT = Lesser of Net Investment Income or MAGI excess x 3.8%Example Calculation
Result: Total Medicare-related taxes: $7,150
Base Medicare = $300,000 x 1.45% = $4,350. Additional Medicare = ($300,000 - $200,000) x 0.9% = $900. NIIT = min($50,000 net investment income, $150,000 MAGI excess) x 3.8% = $1,900. Total employee-side tax = $4,350 + $900 + $1,900 = $7,150.
Tips & Best Practices
- Unlike Social Security, there is no cap on Medicare-taxed wages - every dollar is subject to at least 1.45%.
- The additional 0.9% Medicare surtax is employee-only - your employer does not match it.
- Your employer withholds Additional Medicare Tax on wages over $200,000 regardless of filing status. Adjust on your return if needed.
- NIIT applies to the lesser of your net investment income or the excess of MAGI over the threshold.
- Investment income for NIIT includes interest, dividends, capital gains, rents, and royalties.
- The thresholds for additional Medicare tax and NIIT are not indexed for inflation and have remained unchanged since they were introduced under the ACA.
Understanding the Three Medicare Taxes
Most workers see only the 1.45% line on their pay stub, but there are actually three Medicare-related taxes: the base 1.45% tax on all wages, the 0.9% Additional Medicare Tax on wages above the filing-status threshold, and the 3.8% Net Investment Income Tax on passive income for high earners.
Who Pays the Additional Medicare Tax?
Employers begin withholding the 0.9% surtax once wages exceed $200,000 in a calendar year, regardless of filing status. If you are married filing jointly, your actual threshold is $250,000, so you may be over-withheld or under-withheld. You reconcile on Form 8959 when you file.
NIIT Planning Strategies
Since NIIT applies to the lesser of net investment income or MAGI excess, strategies to reduce it include tax-exempt municipal bonds (whose income is excluded from NIIT), installment sales to spread capital gains over years, Roth conversions to reduce future investment income, and harvesting losses to offset capital gains.
Sources & Methodology
Last updated:
Methodology
This calculator estimates employee-side Medicare tax by applying 1.45% to all entered wages and 0.9% Additional Medicare Tax only to wages above the filing-status threshold. It estimates NIIT separately as 3.8% of the lesser of net investment income or MAGI above the threshold, using wages plus the entered investment income as a simplified MAGI proxy because the page does not model every other MAGI adjustment. The employer 1.45% Medicare match is shown separately and is not added to the employee-side tax total.
Sources
- Topic no. 751, Additional Medicare Tax (Internal Revenue Service) — Explains the 0.9% Additional Medicare Tax and the $200,000 employer withholding threshold.
- Topic no. 559, Net Investment Income Tax (Internal Revenue Service) — Explains the 3.8% NIIT and the filing-status thresholds used here.
- Contribution and Benefit Base (Social Security Administration) — Provides the Social Security wage-base context referenced by the companion FICA calculator.
Frequently Asked Questions
The additional Medicare tax is an extra 0.9% that applies to wages exceeding $200,000 (single or head of household), $250,000 (married filing jointly or qualifying surviving spouse), or $125,000 (married filing separately). It was introduced by the Affordable Care Act and is paid only by employees, not matched by employers.
The NIIT is a 3.8% tax on the lesser of your net investment income or the amount by which your MAGI exceeds the threshold ($200,000 single or head of household, $250,000 married filing jointly or qualifying surviving spouse, $125,000 married filing separately). It applies to interest, dividends, capital gains, rental income, and other passive income.
Yes, your employer pays a matching 1.45% base Medicare tax on all your wages. However, the employer does not pay the additional 0.9% surtax - that is solely the employee's responsibility. Self-employed individuals pay both halves (2.9% + 0.9% if applicable).
No. The $200,000/$250,000/$125,000 thresholds for the additional Medicare tax and the NIIT thresholds have remained unchanged since they were introduced. More taxpayers fall above these thresholds each year due to wage growth.
Employees cannot deduct the Medicare tax they pay. However, self-employed individuals can deduct the employer-equivalent portion of their self-employment tax (half of the 2.9% Medicare rate) as an above-the-line deduction on Schedule SE.
Social Security is taxed at 6.2% but capped at the annual wage base. Medicare is taxed at 1.45% with no cap, plus an additional 0.9% on high earners. Together they form the FICA taxes withheld from your paycheck.
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