Social Security: employee 6.2%, employer 6.2% up to 184500 USD. Medicare: employee 1.45%, employer 1.45%. Additional Medicare tax: employee 0.9%, employer 0% of annual earnings above 200000 USD.
Version 1 · effective from until · verified on source change under review since
Verification: approved by a person (carried over from Juriset's first release).
Currency
USD
Programs
Name
Social Security
Earnings to
184500
Employee rate percent
6.2
Employer rate percent
6.2
Name
Medicare
Condition
All covered wages are subject to Medicare tax.
Employee rate percent
1.45
Employer rate percent
1.45
Name
Additional Medicare tax
Condition
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, without regard to filing status. An employer is required to begin withholding Additional Medicare tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year.
Earnings from
200000
Employee rate percent
0.9
Employer rate percent
0
Source:Topic no. 751, Social Security and Medicare withholding rates, Social Security and Medicare withholding rates (supports programs[0].name, programs[0].employee_rate_percent, programs[0].employer_rate_percent, programs[1].name, programs[1].employee_rate_percent, programs[1].employer_rate_percent, currency, programs[2].name, programs[2].employee_rate_percent, programs[2].employer_rate_percent, programs[2].earnings_from, programs[2].condition, programs[0].earnings_to, programs[0].earnings_from, programs[1].earnings_to, programs[1].earnings_from, programs[1].condition, programs[2].earnings_to)
The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total. … 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, without regard to filing status. An employer is required to begin withholding Additional Medicare tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. There's no employer match for Additional Medicare tax. … Only the Social Security tax has a wage base limit. The wage base limit is the maximum wage that's subject to the tax for that year. For earnings in 2026, this base limit is $184,500. … There's no wage base limit for Medicare tax. All covered wages are subject to Medicare tax.
social_insurance_contributions in us: version 4, effective 2027-01-01, published (amendment); replaces version 1
Social Security: employee 6.2%, employer 6.2% up to 192300 USD. Medicare: employee 1.45%, employer 1.45%. Additional Medicare tax: employee 0.9%, employer 0% of annual earnings above 200000 USD.
Version 4 · effective from · verified on source change under review since
Verification: approved by a person (carried over from Juriset's first release).
Currency
USD
Programs
Name
Social Security
Earnings to
192300
Employee rate percent
6.2
Employer rate percent
6.2
Name
Medicare
Employee rate percent
1.45
Employer rate percent
1.45
Name
Additional Medicare tax
Condition
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, without regard to filing status. An employer is required to begin withholding Additional Medicare tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year.
The OASDI contribution and benefit base is $192,300 for remuneration paid in 2027 and self-employment income earned in tax years beginning in 2027. The OASDI contribution and benefit base serves as the maximum annual earnings on which OASDI taxes are paid.
Change history
Federal: United States
Version
Effective
Published
Change
Value
4
amendment
social_insurance_contributions in us: version 4, effective 2027-01-01, published (amendment); replaces version 1
Social Security: employee 6.2%, employer 6.2% up to 192300 USD. Medicare: employee 1.45%, employer 1.45%. Additional Medicare tax: employee 0.9%, employer 0% of annual earnings above 200000 USD.
1in effect
to
new
social_insurance_contributions in us: version 1, effective 2026-01-01, published (new)
Social Security: employee 6.2%, employer 6.2% up to 184500 USD. Medicare: employee 1.45%, employer 1.45%. Additional Medicare tax: employee 0.9%, employer 0% of annual earnings above 200000 USD.
Supporting source:Topic no. 751, Social Security and Medicare withholding rates, Social Security and Medicare withholding rates (supports programs[0].name, programs[0].employee_rate_percent, programs[0].employer_rate_percent, programs[1].name, programs[1].employee_rate_percent, programs[1].employer_rate_percent, programs[2].name, programs[2].employee_rate_percent, programs[2].employer_rate_percent, programs[2].earnings_from, programs[2].condition, programs[1].earnings_to, programs[2].earnings_to)
The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total. … 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, without regard to filing status. An employer is required to begin withholding Additional Medicare tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. There's no employer match for Additional Medicare tax. … There's no wage base limit for Medicare tax.