The Affordable Care Act raises the Medicare payroll tax for higher-income individuals. Since January 1, 2013, those with earnings above $200,000 for individuals and $250,000 for married couples pay 2.35 percent on the amount above those thresholds to fund the Medicare Hospital Insurance tax, up from 1.45 percent prior to 2013. For example, if you are an individual filer whose MAGI will be $225,000 in 2013, you will pay a 1.45% Medicare tax on the first $200,000, then 2.35% (1.45% plus 0.9%) on the next $25,000.
Those with earnings below those thresholds will continue to pay 1.45 percent of salary income toward the Medicare payroll tax, with an equal 1.45 percent paid by employers.
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Will There be New Taxes on Health Insurance Because of the Affordable Care Act (ACA)?