Page 10 - Employment Taxes Guide
P. 10
// ADDITIONAL MEDICARE
TAX
- Beginning January 1, 2013, employers are responsible for
withholding the 0.9% Additional Medicare Tax on an
employee's wages and compensation that exceeds a
threshold amount based on the employee's filing status.
- You are required to begin withholding Additional Medicare
Tax in the pay period in which it pays wages and
compensation in excess of the threshold amount to an
employee.
- There is no employer match for the Additional Medicare
Tax.
- For additional information see our questions and answers.
