Worker & self-employed Medicare payroll tax
Continues into the UHP Trust Fund and rises slightly with the wage base.
Result
$254.1B
$246.4B → $254.1B
Per resident, per year
$745
÷ 341.1M people
Per household
$1,922
÷ 132.2M households
Range
$253.4B–$254.5B
Lean and costly scenarios.
How it's calculated
| # | Step | Arithmetic | Value |
|---|---|---|---|
| 1 | 2024 amount (CMS NHE Tables 5-1 to 5-4) Sources: CMS Office of the Actuary (2025) | $246.4B | |
| 2 | Newly taxable wages (see income-tax item) | $529.4B | |
| 3 | × HI rate 2.9%, half paid by each side | $529.4B × 2.9% × 50% | $7.7B |
| 4 | Under the plan (flows to the UHP Trust Fund) | $254.1B |
Inputs used
| Input | Kind | Value |
|---|---|---|
| Medicare HI payroll tax (employer + employee) | data, high confidence | 2.9% |
Trade-off: Continues as before.
Sources: CMS Office of the Actuary (2025)