As an employer, you’re in charge of paying your employees … and handling those pesky employment taxes. One of the taxes you need to calculate and withhold is a payroll tax known as FICA. What is FICA tax?

What is FICA tax?

FICA is a mandatorypayroll taxequally split between employees and employers. Unlike federal income tax, FICA tax is a percentage of each employee’s taxable wages. It consists of two types of taxes: Social Security and Medicare. Part of the FICA percentage goes toward Social Security and the other part goes toward Medicare.

如果你想知道What does FICA stand for?，联邦保险捐款法案缺乏。但是，保险与社会保障和医疗保险有什么关系？

Both Social Security and Medicare taxes are “insurance” taxes. Social Security includes the old-age, survivors, and disability insurance taxes. Medicare includes hospital insurance tax.

When you collect FICA tax from employees and pay the employer portion, you’re contributing to the Social Security and Medicare programs. These programs distribute benefits to eligible individuals who have paid into them, just like any other insurance program would.

FICA税多少钱？

雇主和雇员每笔费用税率为7.65％，达到社会保障和医疗保险税。同样，此速度适用于每个员工的应税工资。总而言之，美国国税局对每位员工的FICA税的工资收到15.3％。

You withhold 7.65% of each employee’s wages each pay period. And, you contribute a matching 7.65% for the employer portion.

Of this FICA tax amount of 7.65%, 6.2% goes toward Social Security tax and 1.45% goes toward医疗保险税。

看看FICA税的细分：

• Employee: 6.2% Social Security / 1.45% Medicare
• 雇主：6.2％社会保障/ 1.45％Medicare

社会保障

同样，社会保障是员工应税工资的6.2％。此费率为已故工人的退休，残疾和幸存者提供资金援助。

Let’s say you pay an employee $1,000 per pay period. Out of that paycheck, $62 goes toward Social Security tax ($1,000 X 0.062). You also contribute $62 for the employer portion.

The Social Security employee-employer tax isn’t infinite. There’s a社会保障wage base。如果员工赢得工资基础以上，请停止扣缴并促成FICA税的6.2％社会保障部分。

对于2021年，工资基础为142,800美元。如果您不小心拒绝了工资基准限额，请退还您的员工。

Medicare.

Withhold 1.45% of an employee’s taxable wages for Medicare and contribute a matching 1.45%. Medicare tax provides aid for things like healthcare and hospice care.

例如，如果他们每笔工资1,000美元赚取1,000美元，您将扣留14.50美元的Medicare税（1,000 x 0.0145）。并且，您将为匹配的雇主部分提供14.50美元。

Unlike Social Security, there is no wage base limit for Medicare tax. In fact, there’s an additional Medicare tax. The wage for this additional amount depends on the employee’s filing status:

• 单身：20万美元
• Married filing jointly: $250,000
• 已婚申请单独申请：125,000美元

额外的医疗保险税是员工工资的0.9％。如果员工的工资受到额外的医疗保险税，扣缴2.35％（1.45％+ 0.9％）。

You do not need to match the additional Medicare tax. It is only for employees. But, you must keep paying the matching 1.45% portion.

FICA tax example

Let’s say you have three employees who all earn below the Social Security wage base and additional Medicare tax thresholds.

使用下表查看您必须扣留多少并贡献每个支付期。并查看您的总税金金额。

雇员	员工A.	员工B.	员工C.
Taxable Wages Per Period	1,000美元	$2,000	2,200美元
社会保障Tax – Employee (6.2%)	62美元	124美元	$ 136.40
医疗保险税 - 员工（1.45％）	$ 14.50	$29	$31.90
社会保障税 - 雇主（6.2％）	62美元	124美元	$ 136.40
Medicare.Tax – Employer (1.45%)	$ 14.50	$29	$31.90
Total FICA Taxes to Deposit	153美元	306美元	$ 336.60

如何支付FICA薪水税

After withholding FICA tax from employee wages and contributing the employer portion, it’s time to send it to the IRS.

Deposit and report the amounts before your就业税截止日期, which depend on what type of depositor you are. Employers are either monthly or semiweekly depositors.

Your depositing schedule depends on the total tax liability you reported during a four-quarterlookback period。确定你的沉淀原理图edule annually before the beginning of each year.

Deposit FICA taxes along with联邦所得税。使用美国国税局存入所有就业税电子联邦纳税系统（EFTPS）。如果你使用vwin055 ，他们会代表您存入税款。

除了存入FICA税外，您还必须在表格941或表格944上报告。表单941与944之间的区别是多少？表格941是季度纳税申报表，而表格944是年度形式。如果IRS告诉您，只使用表格944。

FICA tax exemptions

Most people must pay Social Security and Medicare taxes. With most types of compensation, you are required to withhold FICA tax.

但是，有一些情况赔偿豁免FICA税。这里有些例子：

• Partner:Payments to general or limited partners of a partnership
• 退休和养老金计划：雇主对合格计划的贡献
• Statutory nonemployees:Salespeople (e.g., direct sellers and qualified real estate agents) with a statutory nonemployee status
• Students:对注册和定期参加课程和为合格学校执行服务的学生付款
• Tips:Tip income of less than $20 per month
• 一些非居民外国人：Consult the IRS有关豁免非居民外国人的完整列表

有关FICA免税的更多信息，请退房IRS Publication 15。

FICA vs. self-employment tax

Unless your business is incorporated, you pay自雇税on your wages instead of FICA tax. Self-employment tax is made up of Social Security and Medicare taxes, just like FICA.

The self-employment tax rate is equal to the total FICA amount that’s split between employers and employees.

自营税税为15.3％的收入。社会保障税为12.4％，2.9％达到医疗保险税。

Like with FICA, the Social Security wage base and additional Medicare tax apply to self-employment tax.

需要帮助计算FICA税吗？与爱国者软vwin彩票开户件的online payroll, you can put your calculator away. Run payroll with our easy three-step process, get free USA-based setup and support, and more. Try it for free today!

本文已从2012年5月15日的原始出版日期更新。

This is not intended as legal advice; for more information, please点击这里。