Under current law, a taxpayer with a salary of $110,000 for 2009 would pay only 7.65% on the first $106,500. The same would be said for the employer. However, also under current law, any amount in excess of the $106,500 wage base and earned income amount for 2009 would continue to be subject to the 1.45% Medicare contribution by both employer and employee, for a total of 2.9%.

Separately compute the amounts, in addition to the $16,294.50 from the above table, that the employee and employer would have to pay for Medicare, assuming a salary level of $110,000 for the 2009 calendar and tax year. Show your calculations.