Is MED/EE health insurance?

Usually no. It generally refers to employee Medicare payroll tax, not a health-plan premium. Employer codes vary, so verify the legend.

Does Medicare withholding stop at retirement age?

Covered wages are generally subject regardless of age or whether the worker receives Social Security benefits. Statutory employment exceptions may apply.

Why is MED/EE more than 1.45%?

Additional Medicare withholding, a taxable adjustment, or use of the wrong wage base in your comparison may explain it. Compare current and YTD Medicare wages and ask payroll for the calculation.

Payroll taxes

What Is MED/EE on a Paycheck?

By Onoir Studio LimitedPublished August 29, 2026Source links reviewed August 29, 2026

MED/EE usually means the employee portion of Medicare payroll tax. “EE” is a payroll abbreviation for employee, but paycheck codes are employer-defined, so confirm the label in your payroll system.

Key takeaways

The ordinary employee Medicare rate is 1.45% of covered wages in 2026.
There is no annual wage-base cap for Medicare tax.
Employers generally pay a separate matching 1.45%; the employer share is not deducted from the employee.
An employer also withholds 0.9% Additional Medicare Tax after wages it pays an employee exceed $200,000 in the calendar year.

MED/EE compared with other payroll lines

Possible label	Likely meaning	2026 employee treatment
MED/EE, Medicare EE	Employee Medicare tax	Generally 1.45% of covered wages
MED/ER, Medicare ER	Employer Medicare share	Employer expense, not employee deduction
OASDI, SS/EE	Employee Social Security tax	6.2% up to the 2026 $184,500 wage base
Additional Medicare	Extra employee Medicare withholding	0.9% under the rules described below
FIT	Federal income tax withholding	Uses Form W-4 and IRS withholding methods

The exact code is not standardized nationally. If the pay stub shows both MED/EE and another Medicare line, ask payroll whether the second line is an employer memo amount, an Additional Medicare amount, or a correction.

Worked Medicare example

Assume a paycheck has $2,000 of Medicare wages and the employer-paid calendar-year wages have not crossed $200,000:

Step	Calculation
Employee Medicare	$2,000 × 1.45% = $29
Employer Medicare share	$2,000 × 1.45% = $29, paid separately by employer
Combined ordinary Medicare tax	$58, only $29 deducted from the employee

Payroll rounding can create a small cents difference. Use the Medicare taxable-wage line rather than total gross, because the check may include an item with different tax treatment.

Additional Medicare Tax

An employer must begin withholding an additional 0.9% in the pay period when wages it pays the employee exceed $200,000 for the year. The employer continues for the rest of that calendar year and does not match this additional amount. The employer threshold is applied without regard to the employee’s filing status or wages from another employer.

Final liability uses the employee’s income tax filing status. The IRS lists thresholds of $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for single, head of household, or qualifying surviving spouse. Form 8959 reconciles the tax and withholding. As a result, a married couple’s final liability may arise before either employer withholds, or employer withholding may exceed final liability.

Example: after an employer has already paid an employee $199,500 during 2026, it pays another $2,000 of Medicare wages. Ordinary Medicare withholding is $29 on the full $2,000. The employer would generally apply the extra 0.9% only to the $1,500 above $200,000, producing $13.50 of Additional Medicare withholding.

Why Medicare wages can exceed Social Security wages

Social Security has an annual wage base, while Medicare does not. IRS Form W-2 instructions therefore allow box 5 Medicare wages to continue above box 3 Social Security wages. For a worker earning above $184,500 in covered wages during 2026, the OASDI deduction can stop while MED/EE continues.

Other tax-law differences can also make federal income-tax wages, Social Security wages, and Medicare wages unequal. Review each labeled base, not just the deduction amount.

Where this comes from

IRS Publication 15 (2026), Social Security and Medicare Taxes (opens in a new tab)
IRS Topic 751, Social Security and Medicare Rates (opens in a new tab)
IRS Questions and Answers for the Additional Medicare Tax (opens in a new tab)
IRS General Instructions for Forms W-2 and W-3 (2026) (opens in a new tab)

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