当你有员工,工资是你莫之一st important tasks. Because payroll is oh-so important, you need to know how to calculate your employees’ checks. That includes knowing how to calculate taxes and other deductions accurately. Read on to learn more about how to calculate payroll.

How to calculate payroll: The basics

Before calculating payroll, you need to know how much and how often you pay your employees.

For hourly employees, multiply the total hourly rate by the number of hours worked for the pay period. If the employee works overtime and is nonexempt, multiply the hourly rate by 1.5 (or the rate according to the overtime rules by state) to get the overtime rate. Then, multiply the overtime rate by the number of hours the employee worked over 40 in the week. Add the employee’s total regular wages and overtime together (if applicable).

如果您的员工受到薪水，请确定其年度工资并将其除以当年的支付期间（例如，26周的26个支付期）。金额是员工支付期间的总工资。例如，如果一名员工每年赚40,000美元并为双周付费，那么将年度工资（40,000美元）除以26岁以获得其总支付支付（40,000美元/ 26美元= 1,538.46美元）。

通常，您需要征税，以便正确计算处理工资单，包括：

• Federal income tax（合身）
• Social Security tax
• Medicare tax
• 国家所得税(SIT), if applicable
• 地方所得税（如适用）

在某些州（例如，宾夕法尼亚州），您可能需要计算员工的国家失业税。此外，有些州的员工和/或雇主可能需要支付（例如，俄勒冈州过境税）。

Federal income tax

美国国税局发布了一个新的Publication 15-T每年有关于如何计算联邦所得税的说明。如何计算联邦所得税取决于各种因素，包括：

• 哪个版本表格W-4you have on file for the employee (pre-2020 or post-2020)
• Pay frequency
• Employee’s filing status (e.g., single)
• If the employee has multiple jobs (i.e., the employee checked the box in Step 2 for multiple jobs)
• 家属金额（或扣缴津贴，如果使用前2020个形式W-4）
• Deductions
• 额外的扣缴义务

Once you know your employee’s information, you can use Publication 15-T to determine how much to withhold for FIT.

Determine which calculation method to use before you start. The IRS offers two methods: percentage and wage bracket. Publication 15-T gives both the percentage method and wage bracket method worksheets. Use the applicable worksheet to calculate each employee’s federal income tax withholding.

Social Security tax

Social Security tax is a payroll tax that both employers and employees contribute to equally. The total tax amount is 12.4%. The employee pays half (6.2%), and the employer pays the other half (6.2%). The 2022 Social Security wage base is $147,000. Only withhold Social Security taxes on wagesup to$147,000.

Multiply 6.2% by the employee’s gross taxable wages for the pay period to find their Social Security tax amount.

Medicare tax

Medicare is the other tax that both employers and employees contribute to. The total tax is 2.9%, so employees pay 1.45%, and employers pay 1.45%.

Multiply the employee’s gross taxable wages by 1.45% to determine how much to withhold for Medicare tax. Medicare does not have a wage base. However, you may need to withhold an additional 0.9% from employee wages depending on their wages and filing status (e.g., Single). Employers do not have to contribute to the additional Medicare tax amount, but they must continue to contribute 1.45% each paycheck.

国家所得税

Some statesdo nothave income tax, including:

• 阿拉斯加州
• 佛罗里达
• Nevada
• New Hampshire
• 南达科他州
• Tennessee
• 德克萨斯州
• Washington
• Wyoming

如果您的员工在没有所得税的州，请不要从工资中扣留国家所得税。

Some states have a flat tax rate, meaning that the rate does not change depending on how much an employee earns. These states include:

• 科罗拉多州
• Illinois
• Indiana
• 肯塔基州
• Massachusetts
• Michigan
• 北卡罗来纳
• 宾夕法尼亚州
• 犹他州

由于所得税的其余国家使用逐步税率，这意味着员工赚取的速度越多。

If your state has a flat tax rate, multiply the tax rate by the gross taxable wages to determine the amount of tax to withhold from your employees’ checks.

If your state uses a progressive tax rate, use the tax tables in your state’s income tax withholding documentation to determine how much SIT to withhold from your employees.

有关其税率的更多信息，请咨询您的州。

地方所得税

并非所有国家都有当地所得税，即使国家有国家所得税。请与您当地的政府联系以确定您的员工是否必须支付本地所得税。

Rates can vary from locality to locality. If your employees must pay local income tax, use the documentation from the local government to determine how much local income tax to withhold.

计算工资单时要考虑的其他扣除

Sometimes, calculating payroll is as easy as only determining the amount of taxes to withhold. Other times, you have employee deductions to calculate, too. There are two types of deductions to consider when calculating payroll:

• Pre-tax
• Post-tax

Pre-tax deductions

Pre-tax deductions are what they sound like: the deduction comes out of the employee’s wagesbefore你计算税收。税前扣除税前扣除是免税的，减少员工联邦，州和地方税的应税收入，包括：

• Federal income taxes
• FICA（社会保障和医疗保险税）
• 国家所得税（如适用）
• 地方所得税es, if applicable

不幸的是，并非所有税前扣除都很简单。例如，401（k）是联邦所得税的税前扣除，但不是社会保障和医疗保险税。因此，您只会从员工的总工资中减去扣除的成本来计算适合。要计算社会保障和医疗保险税，您不会减去扣除金额。

Post-tax deductions

Post-tax deductions are a bit simpler to calculate. Subtract the amount of the deduction from the wagesafteryou calculate and deduct all of the payroll taxes.

工资核算如何举例

您的员工鲍勃，均为3,000美元的双周工资。他使用2021型W-4，单身，没有家属。他没有检查多个作业的框。而且，他没有额外的扣缴，其他税收扣除或税后扣除或税后扣除。鲍勃生活在德克萨斯州，所以他没有州或地方所得税。

使用发布15-T，您决定使用百分比方法来计算Bob的联邦所得税扣缴。百分比方法表的完整工作表1A。您使用自动工资单系统，因此您必须使用自动薪资系统的百分比方法表，而不管您在文件上有哪个版本的版本W-4。

Step 2 above is incomplete because Bob’s wages meet multiple criteria (which we’ll get to in a minute).

Here is Bob’s information using Worksheet 1A for Percentage Method Tables for Automated Payroll Systems:

1. 每笔工资单3000美元
2. 26 pay periods in the years (biweekly)
3. $3,000 X 26 = $78,000

Bob earns $78,000 per year, and he uses the 2021 Form W-4. Complete the section for this version of the form:

1. Enter “0” on line 1d because Bob does not claim other income (not from jobs).
2. Add $78,000 + $0 = $78,000 on line 1e.
3. 在第1F行中输入“0”，因为鲍勃没有索赔其他扣除。
4. Bob did not check the box for multiple jobs and is filing as single. Enter $8,600 on line 1g.
5. 1小时内加入0 + 8,600美元= 8,600美元。
6. Subtract $8,600 from $78,000 ($78,000 – $8,600) to get the Adjusted Annual Wage Amount of $69,400. Enter this amount on line 1i.

鲍勃调整后的年度工资为69,400美元。

You must now calculate the tentative withholding amount for Bob’s wages. Use the percentage method tables for biweekly payroll. The left side of the table applies to employees who did not check the box on Step 2 of Form W-4.

计算鲍勃的健康,使用r中概述的区域ed. Use the section for Single or Married Filing Separately to determine the tentative withholding amounts:

1. Enter the adjusted annual wage amount ($69,400).
2. Bob’s wages fit multiple rows in his section. Because his wages fit multiple rows between the wage amounts in Columns A and B, use multiple tax percentage rates:
   1. Wages between Columns A and B in the second row are multiplied by 10% ($14,625 – $4,350 = $10,275).
      1. Withhold $1,027.50 for wages earned between these amounts ($10,275 X 10%).
   2. Wages between Columns A and B in the third row are multiplied by 12% ($46,125 – $14,625 = $31,500).
      1. Withhold $3,780 for wages earned between these amounts ($31,500 X 12%).
3. Calculate 22% (Column D) of the earnings that are over $44,475 (Column E).
   1. $69,400 wages – $46,125 = $23,275 in wages taxed at 22%. This is $5,120.50 in FIT ($23,275 X 22%).
4. Add together the amount of tax for each of the rows to get the employee’s total annual FIT amount ($1,027.50 + $3,780 + $5,120.50).
   1. The total amount of FIT to withhold for the entire year is $9,928.
5. Divide $9,928 by the 26 pay periods in the year to determine how much tax to withhold per paycheck for FIT.
   1. Withhold $381.85 per biweekly paycheck ($9,928 / 26).

Then, account for the tax credits listed on Bob’s Form W-4. Bob does not have any dependents, so enter a 0 on each line of Step 3 of Worksheet 1A.

Bob also does not list additional withholdings. Enter a 0 on each line of Step 4.

The total amount of FIT to withhold from each of Bob’s paychecks remains $381.85.

Short FIT calculation

Want to skip a couple of steps? The columns in Publication 15-T give you tentative withholding amounts in Column C. Use the tentative withholding to determine Bob’s FIT:

1. Locate where Bob’s annual adjusted income of $69,400 fits in the percentage tables.
   1. 他的收入在A栏中的46,125美元之间，第4行的B列中的93,425美元之间。
2. 在C列中使用暂定扣缴金额。
   1. The tentative withholding amount is $4,807.50.
3. 减少了鲍勃调整后的46,125美元，年收入为69,400美元。
   1. $69,400 – $46,125 = $23,275
4. Multiply the difference in his annual wages and the amount in Column A by the 22% withholding percentage in Column D.
   1. $ 23,275 x 22％= $ 5,120.50
5. Add the tentative withholding amount to the amount of wages taxed at 22%.
   1. $ 4,807.50 + $ 5,120.50 = $ 9,928
6. 鲍勃26个支付期间划分总税收扣缴金额。
   1. $9,928 / 26 = $381.85

在缩短的版本中，Bob的Fit扣缴仍然是每笔薪水的381.85美元。

Calculating other taxes and net income

Calculating Social Security and Medicare tax is much simpler than calculating FIT. Simply multiply $3,000 by 6.2% to determine how much Social Security tax to withhold ($3,000 X 6.2% = $186). Withhold $186 from each of Bob’s paychecks (unless he hits the SS wage base).

Multiply $3,000 by 1.45% to determine how much Medicare tax to withhold ($3,000 X 1.45% = $43.50).

Because Bob does not have state or local income taxes, you can now subtract the tax withholdings from thegross income确定鲍勃的净收入（AKA获取报酬）：

Gross Pay – FIT – SS Tax – Medicare Tax = Net Income

$3,000 – $381.85 – $186 – $43.50 = $2,388.65

Bob’s net income is $2,388.65.

Double-check your work

在赶紧开始写薪水之前，检查和仔细检查您的工作。您可以使用不同的计算器确保您的数学是正确的。通常称为薪水计算器，薪水税计算器，工资计算器或工资税税计算器，这些工具可以帮助您检查您的工作。

Or, make it easy by using payroll software that has the tax rates and your employee’s Form W-4 information entered. Payroll software does all of the calculations for you, including FIT, SIT, Social Security, and Medicare taxes. And, most software also calculates additional state payroll taxes.

This is not intended as legal advice; for more information, pleaseclick here.