Certain higher-income taxpayers are required to pay an additional Medicare tax. Your ministry will continue to pay the 1.45% Medicare payroll tax for FICA employees. Once an employee's income reaches $200,000, your ministry should also withhold an additional 0.9% of income from the employee's wages that are subject to Medicare tax.

An employee may request your ministry to withhold additional income tax using Form W-4. But an employee cannot ask your ministry to withhold more Medicare tax. The additional income tax withholding is applied to an employee's total tax obligations for the tax year, which could be applied to the additional Medicare tax.

If your ministry employs married couples, do not combine wages to determine the additional Medicare tax withholding. Your ministry should only withhold the additional 0.9% wages from an individual employee earning more than $200,000.