Having employees is an amazing feeling. Learning the responsibilities of being an employer can be daunting, though. One responsibility you have once you hire employees is withholding taxes from their paychecks. For accurate withholding, learn how to calculate payroll taxes.
什么是工资税？
When you think of工资税，您可能会想到您从员工的薪水中扣留的所有税收。但是，工资税只是一类就业税。工资税包括FICA（联邦保险捐款法）和自营税收. Both self-employment and FICA taxes cover Social Security and Medicare taxes.
大多数雇主必须从员工的总体上计算和扣留薪资税taxable wages.
做you need to calculate self-employment taxes for yourself? Well, that depends on your type ofbusiness entity. Typically, if you donotreceive a salary like your employees, you must pay self-employment taxes.
What are gross taxable wages?
纳税工资介绍了您的员工赚取的员工缴纳扣缴扣缴和/或鉴定税。应税工资不包括非应税收入或税前扣除，例如费用报销或第125节health insurance deductions.
例如，员工在工资总额1000美元，但费用报销200美元，健康保险扣除为100美元。要计算薪酬税工资，从工资总额减去健康保险（1000美元 - 100美元= 900美元）。做notadd the expense reimbursement. The gross taxable wages are $900 (this is the amount you use to calculate the FICA tax on).
在您在900美元的征收额征税率上计算所有税收后，增加200美元的费用报销。200美元的费用报销增加了您向员工支付的净工资。
Income and unemployment: The other employment taxes
Now that you know FICA and self-employment taxes are payroll taxes, let’s take a brief look at income and unemployment taxes. Withhold income taxes from employee wages unless your employee isexempt from income taxes. The types of income taxes include:
- 联邦所得税
- State income taxes
- Local income taxes
大多数州都有国家所得税。如果您处于具有国家所得税扣缴的国家，请从员工中收集国家W-4表格，以确定每笔薪水的金额。记得与当地政府联系，以确定您是否需要从员工那里扣留当地税收。
失业税employmen的其他类型t taxes you must pay. Unlike income taxes, employers typically pay unemployment taxes. The two types of unemployment taxes are:
Like payroll taxes, calculate your unemployment tax contributions based on your employees’ gross wages.
Keep in mind that income and unemployment taxes are not technically payroll taxes.
How to calculate payroll taxes
同样，工资税包括多卡和自营职业税。请继续阅读，以学习两种类型的工资税税率。
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FICA tax
FICA tax is an employee和社会保障和医疗保险的雇主资助税。您和您的员工支付匹配捐款。
员工捐款总额为7.65％，您支付7.65％的匹配。这种FICA税率走向社会保障和医疗保险税。
Social Security tax rate
Each employee pays aSocial Securitytax rate of 6.2%. You also pay a matching 6.2% for each employee. So if an employee’s gross taxable wages are $1,000 for the pay period, the employee pays $62, and you would pay $62.
The Social Security wage base is $142,800 for 2021 and $147,000 for 2022 The wage base means that employees pay into Social Security taxes until their gross taxable earnings for the year reach the threshold.
员工在今年赚取142,800美元（2021年）或147,000美元（2022美元）后，停止扣除其薪水的社会保障税。并且，也停止为该员工提供税收。
Medicare tax rate
The Medicare tax rate is 1.45% of each employee’s wages. You must also contribute a matching 1.45%.
没有工资基准限额医疗保险应税工资. Instead, there is an additional Medicare tax of 0.9% after an employee earns a certain wage. This additional tax is based on their filing status:
- Single:200,000美元
- 已联合申请：$250,000
- Married filing separately:$125,000
如果员工赢得阈值高于阈值，计算1.45％加the 0.9% additional Medicare tax. Employers不要contribute the additional Medicare tax.
Self-employment tax
与FICA税不同，雇主和雇员不分享自营职业税的责任。相反，雇主负责向社会保障和医疗保险税额支付总额的15.3％。自营税税也被称为自雇人员缴纳法案（SECA）税。
Of the 15.3% total SECA tax, 12.4% goes to Social Security and 2.9% goes to Medicare tax. After you earn above the Social Security wage base, you do not need to pay the Social Security tax portion.
If your gross taxable wages exceed the additional Medicare tax threshold, you also need to pay the additional 0.9% for Medicare tax. The wages for the additional Medicare tax are the same for SECA as they are for FICA.
文件安排SE.确定您应在纳税年度支付的自雇税额。附上IRS Scheduard SE以形成1040，美国个人所得税申报表。
Example of how to determine payroll taxes
请查看以下示例以了解如何计算FICA和SECA工资税。
FICA税例1
您是一个具有三名员工的唯一所有者：员工A，B和C.员工每两周获得支付。以下是每个员工的薪酬金额。
| Employee | Pay |
|---|---|
| 员工A. | $1,500.00 |
| 员工B. | $1,200.00 |
| 员工C. | $2,000.00 |
要确定每个员工的FICA税责任，将其总工资乘以7.65％，如下所示。这些是您在员工工资中扣留并发送给IRS的金额。
| Employee | FICA Tax Liability |
|---|---|
| 员工A. | $ 1,500 x 0.0765 = $ 114.75 |
| 员工B. | $1,200.00 X 0.0765 = $91.80 |
| 员工C. | $2,000.00 X 0.0765 = $153.00 |
现在，在计算雇主的工资税。您需要匹配每个员工的FICA纳税责任。
- 雇主FICA纳税责任总计|$114.75 + $91.80 + $153.00 = $359.55
You owe $359.55 per pay period to cover the employer portions of FICA tax. Continue paying this amount until employee wages change. These employees do not earn above the Social Security wage base limit.
FICA税例2
这个例子是为了一个高度补偿的员工，员工d，这个员工是你唯一的员工。员工D双周赚取10,000美元，归档状态是单身。
Here is how much to withhold and send to the IRS for Employee D’s FICA tax.
- Employee D |$ 10,000 x 0.0765 = $ 765.00
Now, take a look at your FICA tax liability. Because Employee D is your only employee in this example, your FICA contribution matches Employee D’s FICA tax.
- 雇主FICA纳税责任总计|$ 10,000 x 0.0765 = $ 765.00
Continue paying this amount until Employee D’s wages change or they earn above the Social Security wage base.
一旦员工赚取200,000美元，就可以了解FICA如何工作。您不再扣留或贡献社会保障税。将常规医疗保险税率（1.45％）添加到额外的Medicare税率（0.9％）。为医疗保险扣留总数为2.35％。
This is how much to withhold from Employee D’s wages for FICA.
- Employee D |$10,000 X 0.0235 = $235.00
Withhold $235.00 from Employee D’s wages for the Medicare and additional Medicare taxes. Continue to contribute只要1.45％的员工D'S工资。
- 雇主FICA纳税责任总计|$ 10,000 x 0.0145 = $ 145.00
The employer contribution is $145.00, but Employee D’s withholding for Medicare is $235.00.
SECA税例
对于自营职业税，我们将使用一个简单的例子。您在2021年赚取了198,000美元。只适用于142,800美元的社会保障税（12.4％）。
Let’s determine your Social Security tax liability on your first $142,800. Social Security is 12.4% of your wages up to the wage base.
- Employer SECA Tax Liability (Social Security) |$142,800 X 0.124 = $17,707.20
现在，确定您的工资的医疗保险税责任。Seca的Medicare税是2.9％。
- Employer SECA Tax Liability (Medicare) |$ 198,000 x 0.029 = $ 5,742.00
Since you do not earn above $200,000, you do not need to worry about the additional Medicare tax.
Your total SECA tax liability for 2021 would be $23,449.20 ($17,707.20 + $5,742.00).
本文已从2017年7月3日的原始出版日期更新。
This is not intended as legal advice; for more information, pleaseclick here.