如果您有员工，则负责处理和缴纳Medicare税。了解什么是医疗保险税，它的资金以及它的成本。
什么是医疗保险税？
Medicare tax is a工资税。它是雇员和雇主税，这意味着您必须从雇员的工资中扣留一定的金额，并做出匹配的捐款。您必须为每个员工做到这一点。
医疗保险和社会保障税都构成fica(Federal Insurance Contributions Act) tax. Unlike income taxes, which are determined by Form W-4 information, filing status, and pay rate, FICA tax is a flat rate of 15.3%.
Your employees might wonder, Do I have to pay Medicare tax on all types of income? For the most part, all compensation is subject to Medicare tax. This includes regular wages, tips, commissions, bonuses,随着时间的推移， 还有一些附加福利。
但是，某些福利免于医疗保险税，例如健康保险费和雇主对合格的递延薪酬计划的捐款。有关哪些福利免税医疗保险税的更多信息，您可以查看IRSPublication 15。
医疗保险税基金会是多少？
Medicare税收基金Medicare Coverage，这是一项联邦健康保险计划，使数百万退休和残疾人获得医疗服务。
Medicare计划有四个部分：医院保险，医疗保险，Medicare Advantage计划和处方药覆盖范围。Medicare承保范围的接受者获得了住院医院护理，门诊护理和药物的好处。
医疗保险税率是多少？
医疗保险税率是员工工资的1.45％。同样，Medicare是雇主和雇员税。您必须从员工的薪水中保留1.45％的薪水，并贡献1.45％的匹配。Medicare总共占FICA税率15.3％的2.9％。其余的将缴纳社会保障税。
假设Medicare员工在每个薪水期间赚取1,000美元的总工资。从他们的工资（$ 1,000 x .0145）扣除14.50美元的医疗保险税。并且，捐款$ 14.50。
不像社会保障工资基础, there is no limit to taxable Medicare wages. Continue withholding Medicare tax regardless of what your employees earn. And if an employee earns a certain amount, they are subject to an additional Medicare tax.
Additional Medicare tax
当员工的收入超过一定金额时，您必须从工资中扣留额外的百分比。但是，您不负责缴纳额外的医疗保险税率。继续贡献1.45％。
额外的医疗保险税率为0.9％。当员工达到以下阈值之一时，适用额外的医疗保险税率，具体取决于其申请状态：
- Single: $200,000
联合提交的已婚文件：25万美元
Married filing separately: $125,000
For example, when a single employee earns more than $200,000, you must withhold 2.35% (1.45% + 0.9%) from their wages.
作为雇主，您只需要在员工收入超过20万美元时开始扣留额外的医疗保险税。您无需担心员工的申请状态。联合提交或单独提交的已婚申请申请状态的员工将需要支付比您扣留或收取退税的额外医疗保险税。
有关额外医疗保险税的更多信息，请访问IRS的网站。
Depositing and reporting taxes
To make Medicare tax deposits, you must follow your depositing schedule, which is either monthly or semi-weekly. Your schedule is determined by your reported tax liability using a four-quarter, IRS回顾期。
将医疗保险税以及社会保障和联邦所得税使用电子联邦税款制度(EFTPS)。美国国税局可以收你惩罚如果你make late deposits, so be sure to make on-time payments.
On a quarterly basis, you will need to fileForm 941, Employer’s Quarterly Federal Tax Return. Record quarterly payroll withholdings and contributions for Medicare tax, Social Security tax, and federal income tax. Form 941 is due on April 30, July 31, October 31, and January 31.
You may be able to report your tax deposits on a yearly basis if you receive a written notice from the IRS. To report annually, fileForm 944, Employer’s Annual Federal Tax Return.
Include Medicare taxable wages and how much tax you withheld from each employee’s pay on Form W-2.
自雇的医疗保险和税收
Do you have to pay Medicare tax on your wages if you are self-employed?
如果您是自雇人士，则必须付款self-employment tax，这符合医疗保险和社会保障税。自雇税是您收入的15.3％。您有责任支付全额15.3％。
在15.3％的自雇税率中，有2.9％用于医疗保险税。而且，当您赚取200,000美元以上（单身），25万美元（已婚申请）或125,000美元（分别已婚文件）时，您必须缴纳额外的医疗保险税。
For more information on self-employment tax, visit theIRS的网站。
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本文已从其原始出版日期为2012年7月16日更新。