â¢ MINOR PREMISE (noun) The noun MINOR PREMISE has 1 sense: 1. the premise of a syllogism that contains the minor term (which is the subject of the conclusion) Familiarity information: MINOR PREMISE used as a noun is very rare.
The additional tax rate is 0.9% on employee income (employers do not have to contribute to this additional tax). The additional Medicare tax is effective for income over a specific level, depending on the individual's federal income tax filing status.
Employers do not have to contribute to this additional tax. The additional Medicare tax is effective for income over a specific level, depending on the individual's federal income tax filing status. The additional Medicare tax rate of 0.9% is applied to combined employment income and self-employment income above these levels: 1  Married filing jointly - $250,000. 2  Married filing separately - $125,000. 3  Single - $200,000. 4  Head of household (with qualifying person) - $200,000. 5  Qualifying widow(er) with dependent child - $200,000.