你知道支付某人的费用。除了为员工提供薪水之外，您还拥有薪水税的成本。那么，雇主在工资税中支付多少钱？继续阅读以了解有关工资税的雇主费用的更多信息。
How much do employers pay in payroll taxes?
那么，工资税多少钱？的代价payroll taxes在很大程度上取决于您拥有的员工数量以及您支付员工的费用。为什么？因为工资单税是每个员工占纳税工资的百分比，而不是一定的美元金额。
工资单tax includes two specific taxes: Social Security and Medicare taxes. Both taxes fall under the联邦保险捐款法案(FICA), and employersandemployees pay these taxes.
工资税为员工占纳税工资的15.3％。总的来说，社会保障是12.4％，医疗保险是2.9％，但税收与雇主之间均匀分裂。
So, how much is the employer cost of payroll taxes? Employer payroll tax rates are 6.2% for Social Security and 1.45% for Medicare.
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如果您是自雇人士，您必须支付15.3％的FICA税，加上额外的Medicare税（如果适用）（我们将在一分钟内完成）。
Social Security
社会保障税有一个工资基础。在2021年，这个工资基础是142,800美元。工资基础意味着当员工收入超过142,800美元时，您将停止扣留和促进社会保障税。
由于工资基础，雇主每名雇员每名2021美元的最高金额为9,139.20美元（142,800 x 6.2％）。
看看一个例子。让我们说你有一名员工均为2,000 000 006 000 0006：
$ 2,000 x 6.2％= $ 124
The employer cost of payroll tax is $124.
Keep in mind that some pre-tax deductions (e.g., Section 125 plans) can lower the gross taxable wages and impact how much you contribute per employee paycheck.
例如，一名员工总工资为每周1,500美元和500美元的第125条扣除额为1,000美元，占纳税工资（1,500美元 - 500美元）。因此，您可以在1,000美元而不是1,500美元计算社会保障：
$1,000 X 6.2% = $62
社会保障税的雇主费用为62美元。
Medicare
与社会保障不同，Medicare taxes不要有一个工资基础。相反，Medicare为赚取超过一定金额的员工提供额外的扣缴税。在2021年，这个基准金额为200,000美元（单身）。因此，2021年赚取超过200,000美元的员工支付1.45％，另外0.9％到Medicare。
Do employers pay the additional Medicare tax? No, employers only pay 1.45%, even if an employee earns more than $200,000. Additional Medicare tax only applies to employees.
For example, an employee earns $250,000 per year, so the employee pays 1.45% on the $250,000 in wages, plus 0.9% on the $50,000 over $200,000.
计算整个工资的医疗保险税：
$ 250,000 x 1.45％= 3,625美元
As the employer, you only pay $3,625 for Medicare taxes on the employee’s $250,000.
Because the employee pays the additional Medicare tax, find the total tax amount for $50,000 ($250,000 – $200,000):
$50,000 X 0.9% = $450
Add together the totals for both to find the total the employee pays:
$3,625 + $450 = $4,075
The employee pays $450 more in Medicare taxes than the employer in this example.
Like Social Security taxes, pre-tax deductions may impact Medicare tax calculations. Subtract applicable pre-tax deductions from the total gross wages before calculating the Medicare tax amount to withhold and contribute.
例如，您的员工每周赚1,500美元，但有500美元的第125条扣除。在纳税工资总额1,000美元计算医疗保险税（1,500美元 - $ 500）：
$ 1,000 x 1.45％= $ 14.50
扣留并为医疗保险税缴纳14.50美元。
自雇税
If you are self-employed, pay the entire cost of payroll taxes (aka自营税收）。并且，如果您每年获得超过阈值，也要支付0.9％的Medicare税。
让我们说每年赚100,000美元。您将支付12.4％的社会保障税：
$100,000 X 12.4% = $12,400
因为您没有达到Medicare的工资基础，因此不要支付额外的0.9％。但是，您必须支付2.9％的Medicare：
$ 100,000 x 2.9％= $ 2,900
加入社会保障和医疗保险的金额：
$ 12,400 + $ 2,900 = 15,300美元
您还可以通过整个FICA税乘以您的总工资：
$ 10,000 x 15.3％= 15,300美元
如果您赚取超过142,800美元，请停止计算工资基础上方的工资社会保障税。如果您赚取超过200,000美元（单人），则额外医疗保险税将所有收入乘以3.8％。
雇主才能税收
除了雇主 - 雇员的工资税税，还有雇主代表雇员支付的其他工资单。这两个主要税是：
- Federal unemployment tax（Fute）
- 国家失业税(SUTA)*
*一些州（例如，宾夕法尼亚州）包括国家失业税，作为雇员缴纳税。请与您的州核实，看看您的员工是否必须缴纳失业。
Federal unemployment tax is 6.0% on the first $7,000 in employee wages. However, most states and businesses receive a tax credit of 5.4% and only pay 0.6% to FUTA. So, the maximum amount most employers pay into FUTA each year per employee is $42 ($7,000 X 0.6%). If a business or state does not receive the tax credit, the maximum amount per employee is $420 ($7,000 X 6%).
国家失业税和工资基础因国家而异。通常情况下，雇主每年从国家提供关于他们的Suta率的通知。国家基础雇主对许多因素，包括您在商业的时间长短，失业索赔的数量等。与您的国家检查，以确定工资基础和失业税率。
Your state may have additional taxes you pay as an employer (e.g.,privilege tax）。Contact your state for more information.
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