{"id":20663,"date":"2025-02-13T05:19:33","date_gmt":"2025-02-13T11:19:33","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2025-04-10T14:39:38","modified_gmt":"2025-04-10T19:39:38","slug":"additional-medicare-tax","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/healthcare\/additional-medicare-tax\/","title":{"rendered":"Additional Medicare Tax"},"content":{"rendered":"\n

Editor’s Note:<\/strong> Learn more about the additional Medicare tax and if you are subject to paying additional 0.9% on earned income in this post.<\/em><\/p>\n\n\n\n

What is the Additional Medicare Tax?<\/h2>\n\n\n
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Medicare is a federal health insurance program consisting of three parts (A, B, and D). Most people don\u2019t pay for Medicare Part A (hospital insurance) because its funded by taxpayer contributions to the Social Security Administration. Employees pay 1.45% of their earnings, employers pay another 1.45%, and self-employed individuals pay the full 2.9% on their own. Income up to a threshold amount is subject to the \u201cregular\u201d Medicare tax.<\/p>\n\n\n\n

Under the Affordable Care Act, taxpayers who earn above a set income level (depending on filing status) pay 0.9% more into Medicare on top of the regular contribution. This extra tax is called the Additional Medicare Tax.<\/p>\n\n\n\n

What’s the income threshold for Additional Medicare Tax?<\/h2>\n\n\n\n

If you are a high earner, you are subject to the 0.9% additional Medicare tax on earned income in excess of the threshold amount.<\/p>\n\n\n\n

The threshold amounts are based on your filing status:<\/p>\n\n\n\n