Not correct. Per the Form 8959 Instructions (https://www.irs.gov/instructions/i8959 :( "Your employer is responsible for withholding the 0.9% Additional Medicare Tax on your Medicare wages or RRTA compensation paid in excess of $200,000 in a calendar year. Your employer is required to begin withholding Additional Medicare Tax in the pay period in which your wages or compensation for the year exceed $200,000 and continue to withhold it in each pay period for the remainder of the calendar year."
My W2 Box 6 shows an amount of medicare tax paid that equals (1) 1.45% x the Box 5 medicare wages/tips plus (2) the 0.9% of the amount over $200,000
