作为雇主，您负责从员工的薪酬工资中扣留税款和其他扣除。了解如何计算净薪酬对于运行准确和法律薪资至关重要。
阅读以了解总额和净薪酬之间的差异，确定如何从毛额支付中计算净支付，并查看示例。
总支付与净薪酬
员工薪水的贴纸价格不是他们带回家的东西。您的员工可能会问，How much will my paycheck be after taxes?Understanding the difference between gross and net pay is the first step to learning how to find net pay.
什么是总支付？
毛额工资is an employee’s income before taking out deductions. Unless yougross-up员工的工资，总支付通常是您提供的“贴纸价格”。
您可以通过将每年的年薪划分为52周，为受薪雇员找到每周支付。对于小时工人，将员工的每小时支付乘以工作的小时数。
什么是净工资？
净工资is the take-home pay an employee receives after you withhold payroll deductions. You can find net pay by subtracting deductions from the gross pay.
什么是扣除？
要从净支付总额到净额，您必须扣留扣除。工资单笔扣除员额从员工的薪水扣除每个支付期间。有强制性和自愿的扣除。
Types of payroll deductions必须包括工资单和所得税。您必须扣留社会保障，医疗保险和联邦所得税。根据您的员工工作的地方，您可能还需要拒绝国家和地方所得税。
您也可能需要扣留强制性的非税收扣除，例如装饰和儿童支持付款。如果您需要从员工的总额中扣留这些，您将被通知。
Voluntary deductions include health, disability, and life insurance, retirement plans, flexible spending accounts (FSAs), and health savings accounts (HSAs).
How to calculate net pay
需要帮助计算净支付？这是净支付公式：
Net Pay = Gross Pay – Deductions
为了帮助您计算员工的净支付，您需要知道扣缴税款和扣除多少钱。
税收多少钱？
社会保障和医疗保险税弥补了FICA税。这联邦保险捐税法税率从每个员工的工资上持有7.65％的平面百分比。其中7.65％，6.2％达到社会保障税，1.45％达到医疗保险税。请记住，有一个社会保障工资基础和额外的Medicare税，您可能需要申请达到某个门槛的员工。
这amount of federal income taxes varies based on factors like the employee’s pay, Form W-4 information, and filing status. When each employee began working for you, they should have filled out Form W-4, Employee’s Withholding Certificate. Use each employee’s Form W-4 and thefederal income tax withholding tablesin IRS Publication 15 to figure out how much the employee owes in federal income taxes.
State and local income taxes vary by state and locality. You will need to check with your state for more information.
How much are non-tax deductions?
接下来，确定您是否必须为员工福利和其他非税收扣除额外的资金。请记住，其中一些扣除额是税前，而其他扣税是税后。
如果员工有一个税前扣除, you will subtract the amount from their wages before you figure out some or all of their taxes. This lowers their taxable income. Examples of pre-tax deductions include health insurance premiums, some retirement plans, and life insurance premiums.
如果员工有一个税后扣除, withhold the amount after you have figured out their taxable income. Examples of post-tax deductions include Roth retirement plans and wage garnishments.
Subtract the employee’s non-tax deduction from their wages depending on whether it is pre-tax or post-tax.
净计算总计的例子
Let’s say your employee is a single-filer living in Phoenix, Arizona with zero claims on their Form W-4.
员工每小时15美元，每周工作40小时。你每周支付员工，他们的总毛额为600美元。员工不加班。
这employee’s health insurance premium is $50 per week. Health benefits are exempt from Social Security, Medicare, and income tax withholding.
You will withhold the following to determine the employee’s net pay:
Health insurance premium
由于健康保险费是税前扣除税收，因此您需要首先从员工的总工资中减去50美元。
$ 600 - $ 50 = 550美元
Use the amount of $550, not $600, to calculate the employee’s taxes.
特惠税
要确定员工的薪水税如何达到FICA税，您需要在税前扣除（550美元）后将员工的工资乘以7.65％。
$550 X 0.0765 = $42.08
从员工的薪酬税收中扣留了42.08美元。
联邦所得税
在出版物15中使用所得税扣缴表以确定员工的联邦所得税扣缴。在该示例中，我们使用具有零声明的单滤波器的工资支架方法。
对于至少550美元但不到560美元的工资支架，每周扣留联邦所得税54美元。
国家所得税
在亚利桑那州，员工必须填写形成一个4, Employee’s Arizona Withholding Election. On this form, they can choose one of the listed percentages of their gross wages that goes toward state income tax. For this example, let’s say the employee chose to withhold 2.7% of their gross wages for their state income taxes.
将$ 550乘以2.7％，以确定员工的国家所得税扣缴。
$ 550 x 0.027 = $ 14.85
从员工缴纳国家所得税的总工资扣留14.85美元。
Local income tax
凤凰城没有地方所得税。您无需从员工的毛额税收支付额外扣除任何费用。
Find the net pay
To calculate net pay, we will need to deduct FICA tax; federal, state, and local income taxes; and health insurance from the employee’s gross pay.
使用公式计算净薪酬，确定员工的净薪酬。
Net Pay = Gross Pay – Deductions
以下是我们计算的扣缴金额的破坏：
- Gross Pay = $600
- Health Insurance Premium = $50
- 联邦保险捐税法税收= 42.08美元
- 联邦所得税= 54美元
- 国家所得税= $ 14.85
- 地方所得税= $ 0
净薪= $ 600 - $ 50 - $ 42.08 - $ 54 - $ 14.85 - $ 0
净支付= $ 439.07
员工的净薪酬比其薪酬低160.93美元。
This article has been updated from its original publication date of 10/19/2016.
这并非旨在作为法律建议;有关更多信息，请click here.