Medicare Tax Calculator (1.45%)
$1,800 gross pay × 1.45% = $26.10 Medicare tax withheld.
Employee Medicare tax is 1.45% of gross wages, with no income cap. On an $1,800 paycheck, Medicare withholding is $26.10 ($1,800 × 0.0145). Use the calculator to find the deduction for any gross amount. High earners also pay an extra 0.9% once calendar-year wages pass $200,000 (single) or $250,000 (married filing jointly).
Medicare tax = Gross pay × 1.45%
Additional Medicare = max(0, Annual wages − $200,000) × 0.9%
Example: $1,800 × 1.45% = $26.10 deducted from that paycheck. Additional Medicare (0.9%) applies only after calendar-year wages pass $200,000 for a single filer ($250,000 married filing jointly).
How Medicare tax is calculated
Medicare withholding = gross pay × 1.45%. The same rate applies to every paycheck; unlike Social Security, there is no wage base. Example: if gross pay is $1,800 this pay period, Medicare tax deducted is $1,800 × 1.45% = $26.10. Employers also pay a matching 1.45%, but that employer share is not taken from the employee paycheck.
Formulas used
Base Medicare: Gross pay × 1.45%
Additional Medicare: max(0, annual wages − $200,000 single / $250,000 married) × 0.9%
Example: $1,800 × 1.45% = $26.10