Publication 926 (2023), Household Employer’s Tax Guide | Internal Revenue Service

$ 1.00
.
$ .06
$ .01
$ 51.00
.
$ 3.16
$ .74
2.00
.
.12
.03
52.00
.
3.22
.75
3.00
.
.19
.04
53.00
.
3.29
.77
4.00
.
.25
.06
54.00
.
3.35
.78
5.00
.
.31
.07
55.00
.
3.41
.80
6.00
.
.37
.09
56.00
.
3.47
.81
7.00
.
.43
.10
57.00
.
3.53
.83
8.00
.
.50
.12
58.00
.
3.60
.84
9.00
.
.56
.13
59.00
.
3.66
.86
10.00
.
.62
.15
60.00
.
3.72
.87
11.00
.
.68
.16
61.00
.
3.78
.88
12.00
.
.74
.17
62.00
.
3.84
.90
13.00
.
.81
.19
63.00
.
3.91
.91
14.00
.
.87
.20
64.00
.
3.97
.93
15.00
.
.93
.22
65.00
.
4.03
.94
16.00
.
.99
.23
66.00
.
4.09
.96
17.00
.
1.05
.25
67.00
.
4.15
.97
18.00
.
1.12
.26
68.00
.
4.22
.99
19.00
.
1.18
.28
69.00
.
4.28
1.00
20.00
.
1.24
.29
70.00
.
4.34
1.02
21.00
.
1.30
.30
71.00
.
4.40
1.03
22.00
.
1.36
.32
72.00
.
4.46
1.04
23.00
.
1.43
.33
73.00
.
4.53
1.06
24.00
.
1.49
.35
74.00
.
4.59
1.07
25.00
.
1.55
.36
75.00
.
4.65
1.09
26.00
.
1.61
.38
76.00
.
4.71
1.10
27.00
.
1.67
.39
77.00
.
4.77
1.12
28.00
.
1.74
.41
78.00
.
4.84
1.13
29.00
.
1.80
.42
79.00
.
4.90
1.15
30.00
.
1.86
.44
80.00
.
4.96
1.16
31.00
.
1.92
.45
81.00
.
5.02
1.17
32.00
.
1.98
.46
82.00
.
5.08
1.19
33.00
.
2.05
.48
83.00
.
5.15
1.20
34.00
.
2.11
.49
84.00
.
5.21
1.22
35.00
.
2.17
.51
85.00
.
5.27
1.23
36.00
.
2.23
.52
86.00
.
5.33
1.25
37.00
.
2.29
.54
87.00
.
5.39
1.26
38.00
.
2.36
.55
88.00
.
5.46
1.28
39.00
.
2.42
.57
89.00
.
5.52
1.29
40.00
.
2.48
.58
90.00
.
5.58
1.31
41.00
.
2.54
.59
91.00
.
5.64
1.32
42.00
.
2.60
.61
92.00
.
5.70
1.33
43.00
.
2.67
.62
93.00
.
5.77
1.35
44.00
.
2.73
.64
94.00
.
5.83
1.36
45.00
.
2.79
.65
95.00
.
5.89
1.38
46.00
.
2.85
.67
96.00
.
5.95
1.39
47.00
.
2.91
.68
97.00
.
6.01
1.41
48.00
.
2.98
.70
98.00
.
6.08
1.42
49.00
.
3.04
.71
99.00
.
6.14
1.44
50.00
.
3.10
.73
100.00
.
6.20
1.45
1 In addition to withholding Medicare tax at 1.45%, you must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. You’re required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.