作为雇主，您负责支付员工......处理这些讨厌的就业税。计算和扣留需要的税收之一是称为FICA的工资税。什么是FICA税？
什么是FICA税？
特定是一个强制性的payroll tax员工和雇主之间同样分裂。与联邦所得税不同，FICA税是每个员工应税工资的百分比。它由两种类型的税收组成：社会保障和医疗保险。FICA百分比的一部分达到社会保障，另一部分走向Medicare。
If you’re wonderingFICA代表什么？, it is short for Federal Insurance Contributions Act. But, what does insurance have to do with Social Security and Medicare?
社会保障和医疗保险税均为“保险”税。社会保障包括养老，幸存者和残疾保险税。Medicare包括医院保险税。
当您从员工收集FICA税并支付雇主部分时，您正在为社会保障和医疗保险计划提供贡献。这些计划向已支付的资格的个人分配福利，就像任何其他保险计划一样。
How much is FICA tax?
Employers and employees each pay the FICA tax rate of 7.65%, which goes toward Social Security and Medicare taxes. Again, this rate is applied to each employee’s taxable wages. All in all, the IRS receives 15.3% on each employee’s wages for FICA tax.
您每次支付期间扣留7.65％的工资。并且，您为雇主部分贡献了7.65％的匹配。
在这个FICA税的情况下，7.65％，6.2％达到社会保障税，1.45％走向Medicare tax。
Take a look at the breakdown of FICA tax:
- Employee: 6.2% Social Security / 1.45% Medicare
- Employer: 6.2% Social Security / 1.45% Medicare
Social Security
Again, Social Security is 6.2% of an employee’s taxable wages. This rate provides funding aid for retirement, the disabled, and survivors of a deceased worker.
假设您每次支付1,000美元支付1,000美元。在该薪水中，62美元走向社会保障税（1,000美元x 0.062）。您还为雇主部分捐款62美元。
社会保障员工税收不是无限的。有个社会保障工资基础。If an employee earns above the wage base, stop withholding and contributing the 6.2% Social Security portion of FICA tax.
For 2021, the wage base is $142,800. If you accidentally withhold Social Security tax past the wage base limit, refund your employee(s).
Medicare
扣留1.45％的医疗保险员工的应税工资，贡献1.45％的匹配。医疗保险税为医疗保健和临终关怀护理等物品提供援助。
For example, you would withhold $14.50 for Medicare tax from an employee’s wages if they earn $1,000 per pay period ($1,000 X 0.0145). And, you would contribute $14.50 for the matching employer portion.
与社会保障不同，医疗保险税没有工资基准限额。事实上，有额外的医疗保险税。此额外金额的工资取决于员工的申请状态：
- Single: $200,000
- 已婚备案共同：250,000美元
- Married filing separately: $125,000
The additional Medicare tax is 0.9% of an employee’s wages. If an employee’s wages are subject to the additional Medicare tax, withhold 2.35% (1.45% + 0.9%).
您无需匹配额外的Medicare税。它只是员工。但是，您必须继续支付匹配的1.45％部分。
特定税务示例
假设您有三名员工在社会保障工资基础和额外的医疗保险税门槛之下。
Use the table below to see how much you must withhold and contribute each pay period. And, take a look at your total tax deposit amount.
| Employees | Employee A | Employee B | Employee C |
| 每期应税工资 | $1,000 | 2,000美元 | $2,200 |
| 社会保障税 - 员工（6.2％） | $62 | $124 | $136.40 |
| Medicare Tax – Employee (1.45%) | $14.50 | 29美元 | 31.90美元 |
| Social Security Tax – Employer (6.2%) | $62 | $124 | $136.40 |
| 医疗保险税 - 雇主（1.45％） | $14.50 | 29美元 | 31.90美元 |
| 储存总特有的税收税 | $153 | $306 | $336.60 |
How to pay FICA payroll tax
从员工工资扣缴并缴纳雇主部分的税收征税后，是时候将其发送给IRS了。
存款并报告您面前的金额employment tax due dates，这取决于您的存款人类型。雇主是每月或半周的存款人。
您的存款时间表取决于您在四分之一报告的税收责任回顾期。每年在每年开始之前确定您的存款时间表。
存入FICA税federal income taxes。Deposit all employment taxes using the IRS’sElectronic Federal Tax Payment System (EFTPS)。If you use aFull Service payroll, they will deposit the taxes on your behalf.
In addition to depositing FICA tax, you must report it on Form 941 or Form 944. What’s the difference between Form 941 vs. 944? Form 941 is a quarterly tax return form whereas Form 944 is an annual form. Only use Form 944 if the IRS tells you to.
特定税收免税
大多数人必须支付社会保障和医疗保险税。随着大多数类型的赔偿，您需要扣留FICA税。
But, there are some instances where compensation is exempt from FICA tax. Here are some examples:
- 伙伴：支付伙伴关系的一般或有限的合作伙伴
- Retirement and pension plans:Employer contributions to a qualified plan
- 法定非雇人：销售人员（例如，直接卖家和合格的房地产代理），具有法定非雇人身份
- 学生：Some payments to students who are enrolled and regularly attending classes and performing services for qualifying schools
- 提示：尖端收入低于每月20美元
- Some nonresident aliens:咨询IRS.for a complete list of exempt nonresident aliens
For more information on FICA tax exemption, check out美国国税局出版物15.。
FICA与自营职业税
除非您的业务已注册，否则您支付self-employment tax你的工资而不是联邦保险捐税法税收。自主创业tax is made up of Social Security and Medicare taxes, just like FICA.
自营职业税率等于雇主和雇员之间分配的FICA金额。
自主创业tax is 15.3% of your earnings. Social Security tax is 12.4%, and 2.9% goes to Medicare tax.
与FIC一样，社会保障工资基础和额外的医疗保险税适用于自营职业税。
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This article has been updated from its original publish date of May 15, 2012.
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