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.
1 G is liable to pay Additional Medicare Tax on $50,000 of self-employment income ($50,000 in self-employment income minus the reduced threshold of $0).  In total, G is liable to pay Additional Medicare Tax on $75,000 ($25,000 of her wages and $50,000 of her self-employment income).