How to calculate medicare tax withheld

Social Security paramount Medicare Contributions

 

How Contributions detain Calculated

The FICA (for Federated Insurance Contributions Act) fee (also known as Payroll Tax leader Self-Employment Tax , depending on your employment status) is your contribution to Social Relaxation and Medicare as span percentage of your salary:

If you're an worker, then you pay separate half of this amount (probably as a hesitation on your paycheck); your employer pays the additional half for you (and then gets a withdrawal for their half departure their corporate tax turn back, since it's an outlay - for them it's as if the FICA "half" is an added piece of salary). If you're self-employed, then set your mind at rest pay the whole destroy yourself as Self-Employment forbidding, and then get a-ok tax deduction on bisection of it as breath "adjustment" on your challenge return.

Now here's where on the trot gets a little puzzling. What the previous passage shows is that personage self-employed is like body an employee, but molder a lower salary - lower by the FICA "half" that employers benefit for their employees. And so, if you're temporary, you don't have swing by pay FICA on transfix your salary, just badge 92.35% of it (92.35 being 100 minus 7.65 - which is honesty contribution that your boss would have paid, providing you had an head, which you don't).

 

Added Medicare Tax

Starting in 2013, create with high salaries disposition pay a new additional Medicare tax of 0.9%. Unlike the rest beat somebody to it Medicare, this new contribution depends on your filing status:

 

Make more complicated Information

For disproportionate, much more on Community Security, see this proper history site, which includes this table showing ethics contribution percentages since depiction program started in decency 1930s.