{
 "protocol": "verified-facts/0.2",
 "key": "us/medicare/rate",
 "label": "Medicare tax rate — employee share (employer pays the same)",
 "value": 1.45,
 "unit": "%",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-pdf/p15.pdf",
 "quote": "The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "No wage base limit. Additional Medicare Tax thresholds are statutory (not indexed) and apply to the sum of wages, RRTA compensation and self-employment income.",
 "hash": "sha256:84d388ddf4533befbbe21c21c9db2afab7c9b97d01cdf5b1ba60d8439f0b0a56",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..mGsZVvEAu80F65hzvbKIEL3VpjlnCJd57Q264Tb1B_D6uKLHP7rTZkfCOwc87ksVH9mMPCwSEB7a5bpNG54vBw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/medicare/rate",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-pdf/p15.pdf"
 }
}