Want to show your employees you appreciate their hard work throughout the year? You might decide to distribute gift cards to your employees. But before you start doling them out, you need to know …. Are gift cards taxable?
首先，技术人员
This IRS has rules on employee gifts and benefits, like gift cards. A gift card, or gift certificate, is a type of fringe benefit.Fringe benefitsare benefits you can give employees in addition to their regular wages.
附带福利可能是应纳税的或不可征税的，具体取决于其是什么。应税附带福利应缴纳联邦税：
- 收入
- Social Security
- Medicare
- Federal unemployment (FUTA)
不可用的附带福利可能被排除在某种，某些或所有类型的税收之外。一些非应有的附带福利被归类为De Minimis附带福利。
De Minimis附带福利是您不经常向员工提供的价值较低的项目。不要扣除最小福利或账户的税款。De Minimis福利的一些例子包括水果篮，假日火腿和公司派对。
Keep in mind that现金从未被认为是最小的附带福利。Cash is considered a supplemental wage (e.g., bonus). If you want to give an employee cash, you need to withhold taxes and record it.
So, which is it? Are gift cards taxable income, like cash, or are they de minimis fringe benefits, like fruit baskets?
礼品卡有税吗？
Yes, gift cards are taxable.According to the IRS，员工的礼品卡被视为现金等效物品。像现金一样，您必须在员工的应税收入中包括礼品卡，而没有礼品卡价值的少数。
但是,有一个例外。你可以exclude gift cards you give employees for aspecific item of minimal value（例如，火腿）。如果您对是否需要保留礼品卡上的税款有疑问，请与税务专家联系。
For all other gift cards, record the value and pay the appropriate amount of taxes.
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How are gift cards taxed?
礼品卡是一种补充工资。因此，您需要按照与其他补充工资相同的方式保留礼品卡上的税。
从员工的礼品卡金额中扣除联邦收入，社会保障和医疗保险税。如果适用，您可能需要扣留州所得税。
您可以扣留联邦所得税supplemental wages—aka gift cards—in one of two ways:
- 百分比方法：税收税率为22％
- Aggregate method:将礼品卡金额添加到常规工资中，并扣除合计金额
Like federal income tax, many states also have their own supplemental withholding tax rate for state income tax. Withhold Social Security tax (6.2%) and Medicare tax (1.45%) like normal.
对这些礼品卡征税：示例
假设您想为假期提供100美元的礼品卡。您决定将百分比方法用于联邦所得税。
请按照以下步骤确定税收的礼品卡中要扣留多少：
首先，将礼品卡价值乘以22％以找到联邦所得税：
$ 100 x 0.22 = $ 22.00
现在，将礼品卡价值乘以6.2％以找到社会保障税（除非员工已达到社会保障工资基础）：
$ 100 x 0.062 = $ 6.20
接下来，将礼品卡价值乘以1.45％以找到医疗保险税（除非员工负责额外的医疗保险税）：
$100 X 0.0145 = $1.45
最后但并非最不重要的一点是，将所有税额加起来，并从礼品卡价值中减去$ 100：
$ 22.00 + $ 6.20 + $ 1.45 = $ 29.65
$100 – $29.65 =$ 70.35
If there are state and/or local income taxes for your business, withhold those as well.
So, after federal income, Social Security, and Medicare taxes, your employee would receive a gift card for $70.35. Not the ideal amount, right?
What to do about random gift card amounts after taxes: Gross up!
当然，您的员工可能会感谢您决定给他们的任何金额。但是，您可能没有想象以随机的余额给员工礼品卡。您的员工甚至可能认为您将礼品卡送给他们，然后再送给他们。
What’s an employer to do? Keep guessing until you get a “normal” gift card amount? Thankfully, you don’t have to play the guessing game. You can do atax gross up。
要考虑您必须从员工的礼品卡中扣除的税款，请赚取金额。
Grossing up a gift card is a relatively easy process (it’s even easier if you have payroll software).
Use the following steps to do a gross-up calculation:
- 加起来适用于礼品卡的所有税率
- 将总税率变成十进制（如果您还没有这样做）
- 从1中减去总税率小数点以获得净百分比
- Divide your desired gift card amount by the net percent to get your gross pay amount
Grossing up gift cards: Example
Everything’s always a little bit easier with an example, right? Let’s go back to the $100 gift card amount.
步骤1：加起来适用于礼品卡的所有税率
假设您的业务处于没有州或地方所得税的州状态。将税率加在一起22％（联邦所得税），6.2％（社会保障税）和1.45％（Medicare税）。
22％ + 6.2％ + 1.45％= 29.65％
步骤2：将总税率变成小数
现在，将29.65％的人变成小数：0.2965。
步骤3：从1减去总税率小数点以获得净百分比
Subtract your decimal of 0.2965 from 1.
1 – 0.2965 = 0.7035
Step 4: Divide your desired gift card amount by the net percent to get your gross pay amount
Almost there. Next, divide the amount you want to give the employee, $100, by 0.7035.
100 / 0.7035 = 142.15
要给您的员工一张税后价值100美元的礼品卡，请将其记录为142.15美元，税款扣除$ 42.15。
会计for gift cards given to employees
当您向员工提供礼品卡时，请在W-2表格中包括员工工资中的价值。
包括方框1中的金额（工资，提示，其他补偿），框3（社会保障工资）和框5（Medicare Wages和Tips）。
您还可以报告W-2表14（其他）中员工的附带福利总额。
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This article has been updated from its original publication date of December 13, 2017.
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