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SESK: Stuff Everyone Should Know · sesk.info/founder-additional-medicare-no-match

When must an employer start withholding the 0.9% Additional Medicare tax from an employee?

Once the employee's wages pass $200,000 in a calendar year. There is no employer match.

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  1. From the first paycheck of every year
  2. Once their wages pass $200,000 in the year ✔
  3. Once their wages pass $50,000

Why: Employers withhold the extra 0.9% Medicare tax on wages above $200,000 in a calendar year, no matter the employee's filing status. Unlike regular Medicare, the employer does not pay a matching share.

Huh, didn't know that: Withholding starts in the pay period when wages pass $200,000 and runs to the end of the year.

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References

Answer: Once their wages pass $200,000 in the year. Employers withhold the extra 0.9% Medicare tax on wages above $200,000 in a calendar year, no matter the employee's filing status. Unlike regular Medicare, the employer does not pay a matching share.

  1. IRS Topic no. 751, Social Security and Medicare withholding rates www.irs.gov/taxtopics/tc751
    Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year
    Checked 2026-10-11.
  2. IRS: Understanding employment taxes www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes
    There is no employer match for the Additional Medicare tax.
    Checked 2026-10-11.

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