Do you need to withhold money from employee wages beyond taxes (e.g., garnishments or benefits)? Then you might be wondering when exactly you deduct the employee’s contributions—before or after taxes. Well, it depends. For accurate withholding, understand what are pre-tax deductions.
Not sure what that means or how it impacts your tax calculations? We’ve got you covered.
什么是税前推论？
税前扣除的钱你删除从一个新兴市场ployee’s wages before you withhold money for taxes, lowering their taxable income. Pre-tax deductions go toward employee benefits. Not all benefits are pre-tax deductions.
许多福利是雇员和雇主赞助的，这意味着双方都为员工拥有的任何保费，帐户或计划做出了贡献。但是，当您从工资中扣除员工的贡献时，您会在税前或之后进行税收，具体取决于福利类型。
如果您提供一系列员工的福利，那么您可能会遇到税前扣除额。而且，您可能会遇到税后扣除，这是您在税后扣留的好处。
与税后扣除不同，税前的扣除额以不止一种方式使员工受益。员工可以享受福利，并减少税收欠款的金额。更不用说，雇主还享受减税。
How do pre-tax deductions impact taxes?
Again, pre-tax deductions reduce an employee’s taxable wages. This often gives employees more spending money.
那么，税前扣除额减少了哪些税？税前扣除可以减少员工的联邦，州和地方税：
Pre-tax payroll deductions also lower federal unemployment tax (FUTA tax），只有雇主付款。而且，这些扣除可以降低州的失业税，只有雇主支付（除某些州例外）。
请记住，并非所有税前扣除额完全免税。一些扣除额免税联邦所得税，但不能免除FICA和FUTA税。
例子
假设您有一名税前扣除的员工。扣除额为每工业薪金50美元，您每两周付款$ 1,000的总工资为$ 5。
First, subtract the $50 pre-tax withholding from the employee’s gross pay ($1,000):
$1,000 – $50 = $950
雇员的应税收入为950美元。您现在可以扣除$ 950而不是$ 1,000的税款。
未来的税收
即使现在没有税收，员工可能会在以后对税前福利征收税款，例如当他们使用福利时。
例如，员工拥有税前退休帐户。您在税前保留这笔钱并将其存入帐户。当员工退休并使用保存的资金时，他们将欠这笔税款。
Limits
某些福利扣除量仅预先税前达到一定数量。这意味着扣除是免税的，直到员工达到IRS捐款或免税限制为止。具有阈值的每种类型的税前扣除额的IRS限制可能每年更改。
例如，健康储蓄账户扣除额的年度IRS捐款限额免税。
税前扣除列表
那么，税前的扣除是什么？许多附加福利allow pre-tax deductions. Below is a pre-tax deductions list of common employee benefits.
退休计划捐款
一些退休计划有资格获得税前扣除，例如某些IRA和401(k) plan types。这使员工可以节省退休并减少应税收入。
Pre-tax retirement accounts are typically exempt from all employment taxes. Check the specific plan you offer for more details.
退休计划具有每年改变的IRS捐款要求和限制。一定年龄的工人有额外的贡献限制。
尽管某些退休计划是税前扣除额，但员工在收到分配时必须缴税。
Keep in mind that not all retirement plans are pre-tax. Roth IRA and Roth 401(k) contributions are post-tax deductions. This requires employees to pay taxes on them before you withhold them. However, the employee does not owe taxes on distributions.
健康保险费
您可能能够扣留税前的健康保险费，特别是如果健康益处是一个第125条计划。
常见的与税前健康相关的保险福利包括：
- Health insurance
- Accident insurance
- 牙科保险
- Vision insurance
For the most part, health benefits are pre-tax. Some health benefits have contribution limits or special tax withholding rules.
HSA和FSA贡献
您的员工会为健康储蓄帐户（HSA）或flexible spending account (FSA)？如果是这样，他们的贡献是税前的扣除。
Both HSAs and FSAs are accounts employees can contribute to and use to fund qualifying medical expenses, such as copays and deductions. These accounts help employees to save for medical expenses insurance doesn’t cover and reduce their taxable income.
美国国税局设定了一个年度贡献限额HSA and FSA。Like retirement plans, individuals above a certain age can contribute more to their account.
人寿保险保费
Group-term life insurance免于所有就业税。但是，它仅免于FICA税，最高限额为50,000美元的承保范围。
保费必须用于人寿保险：
- 提供一般的死亡福利
- 向至少10名全职员工提供
- 雇主直接或间接地携带
运输计划的贡献
运输或通勤者的福利是税前扣除额，可以涵盖员工与运输相关的费用。
Qualifying transportation expenses include:
- Transit passes for public transportation (e.g., buses, trains, subways, etc.)
- 停车费（例如，停车或近工作）
取决于通勤福利you offer, there might be limits. Once the benefit reaches that limit, it is no longer exempt from taxes.
不要自己计算税前扣除额。vwin彩票开户爱国者软件的在线工资单will do all the calculations for you—with guaranteed accuracy. Start your free trial now.
This article has been updated from its original publication date of 4/25/2012.
这不是法律建议；有关更多信息，请click here.