What is MED EE (2026) | PaycheckByState

What is MED EE? MED EE is usually the employee share of Medicare tax: 1.45% of all your wages, with no cap, plus 0.9% on wages above $200,000. On some stubs “MED” instead means your medical insurance premium. Medicare tax is a percentage of pay; a premium is a fixed dollar amount.

What does MED EE mean on my paycheck?

MED EE is normally the employee share of Medicare tax. "MED" is Medicare and "EE" is employee. It equals 1.45% of your gross Medicare wages, with no annual cap, and is taken from every paycheck. It is one half of FICA; the other half is Social Security, shown as OASDI.

Medicare tax or medical insurance?

The abbreviation confuses many people because some payroll systems also use "MED" or "MED EE" for the employee's medical insurance premium. Tell them apart in three ways:

Where it appears. Taxes (FIT, OASDI, MED) sit in one block; benefits and deductions (MED, DEN, VIS, 401K) sit in another.
How it behaves. Medicare tax is always 1.45% of pay, so it changes with each paycheck. A premium is a fixed dollar amount.
What it buys. Medicare tax funds Medicare Part A (hospital insurance). A premium pays for your employer health plan.

See the rest of the codes in pay stub abbreviations explained and the paycheck glossary.

The 2026 Medicare rate

Employees pay 1.45% on all wages. The employer pays another 1.45%. There is no wage base limit. Wages subject to Medicare include salary, bonuses, overtime and commissions. Pre-tax health premiums under a Section 125 plan reduce Medicare wages; 401(k) contributions do not, so Medicare tax is still taken on the money you defer.

Medicare tax by salary

Annual pay	1.45% Medicare	Additional 0.9%	Total MED EE / year	Per biweekly paycheck
$30,000	$435	—	$435	$17
$60,000	$870	—	$870	$33
$100,000	$1,450	—	$1,450	$56
$150,000	$2,175	—	$2,175	$84
$200,000	$2,900	—	$2,900	$112
$250,000	$3,625	$450	$4,075	$157
$400,000	$5,800	$1,800	$7,600	$292

See how it fits with all other taxes in the free paycheck calculator.

Additional Medicare Tax (0.9%)

Employers must withhold an extra 0.9% on wages above $200,000 in a calendar year, starting with the pay period in which wages cross that line, regardless of your filing status. The threshold on your tax return is different ($250,000 for married filing jointly, $125,000 for married filing separately), so the final amount can differ from what was withheld and is reconciled when you file. Employers do not match this extra tax.

Employer match and self-employed workers

Your employer pays its own 1.45% (MED ER) that does not reduce your pay. Self-employed workers pay both halves, 2.9%, through self-employment tax, and may deduct half of it. Learn more in how paycheck taxes work.

How to check your MED line

Take gross pay for the period, minus any Section 125 pre-tax benefits.
Multiply by 0.0145. The result should match your Medicare line to the cent.
If your year-to-date wages are over $200,000, add 0.9% of the part above $200,000.
If it does not match, ask payroll whether the line is Medicare or medical insurance, and check that pre-tax benefits are handled correctly.

This is general information, not tax advice.

Frequently asked questions

What is MED EE on my paycheck?

On the tax section of a pay stub, MED EE is the employee share of Medicare tax: 1.45% of every dollar of wages, with no cap. If it appears in the deductions section, it can instead be your medical insurance premium.

How do I tell Medicare tax from medical insurance?

Medicare tax is exactly 1.45% of Medicare wages and appears with the other taxes (FIT, OASDI). Medical insurance is a fixed premium that appears under benefits or deductions and is the same each paycheck.

Is Medicare tax the same as FICA?

Medicare is one half of FICA. The other half is Social Security (OASDI, 6.2% up to $184,500 in 2026).

Does Medicare tax have an income cap?

No. Unlike Social Security, Medicare tax applies to all wages. Above $200,000 an extra 0.9% applies to the excess.

Does my employer also pay Medicare tax?

Yes. Your employer pays a matching 1.45%, usually shown as MED ER. It does not reduce your pay. The 0.9% Additional Medicare Tax has no employer match.