A business owner without liabilities is like a house without a door—you just don’t see it. And if you’re an employer, one of your many liabilities revolves around payroll. You can’t neglect or delay paying your payroll liabilities, or you may face disgruntled employees, IRS penalties, and upset payroll service providers. So, what are payroll liabilities?
工资负债的定义
Payroll liabilities are any type of payment related to payroll that a business owes but has not yet paid. A payroll liability can include wages an employee earned but has not yet received, taxes withheld from employees, and other payroll-related costs. These liabilities accompany every payroll you run. Most items do not remain a payroll liability for long.
As an employer, you must know which payroll liabilities you’re responsible for. Because these liabilities represent money you must pay out at a future date, they can be easy to overlook. But if you don’t take these liabilities into account when creating your budget, you could run out of funds.
Learn more about each type of liability relating to payroll below.
员工工资
运行工资单的目的是支付员工。当然，您的负债之一包括这些工资。
Employees generally work during apay period(e.g., biweekly) and receive wages for their work during that period after it’s over. For example, employees who worked from November 4 – 15 may receive wages for their work on November 22. Prior to paying them, those unpaid wages are liabilities because you owe them to your workers.
工资税
The most common payroll obligations are the taxes that make up an employer’s 941 deposits. If you’re familiar with your payroll tax obligations, you know that you must withhold:
- Federal income tax
- 国家和所得税（如果适用）
- Social Security tax
- 医疗保险税
- Other state-specific taxes, if applicable
And, you must contribute employer taxes on your employees’ wages.
当您从员工的工资中扣留这些税收并缴纳雇主分享时，您不会立即与IRS或国家税务机构存入。相反，他们是存款日期的工资税负债。
工资单服务费用
工资和税收不是您唯一的工资单相关负债。除非您处理手工薪酬，否则您必须支付软件或PEO（专业雇主组织）。这些是您招致的负债并负责支付。
If you use software, the company may欠款. That means you use the service for the month and pay at the end of the month or the following month. This is considered a liability until you pay.
Other payroll costs
当然，我们不能忘记您可能从员工的工资中扣留的其他类型的扣除。您可能需要处理健康保险费，退休基金捐款或工资装饰.
您知道这意味着什么 - 这些贡献和其他扣缴是负债，直到您将其发送到适当的缔约方。
Paying your liabilities
As with any type of liability, you must pay your payroll liabilities to the appropriate recipients.
Pay your employees their wages depending on your frequency and the payment method (e.g.,direct deposit). And, send premiums, contributions, and garnishments. Last but not least, don’t forget to pay your payroll provider.
在处理联邦工资税负债时，根据您的美国国税局存款时间表存款。您将每月或半周期存入您的工资税责任，具体取决于您之前的美国国税局的税收责任四分之一lookback period.
Most employers remit these liabilities using the Electronic Federal Tax Payment System (EFTPS.). If you use a payroll tax filing service, they will deposit your payroll tax liabilities on your behalf.
您可以根据您的州存款时间表支付州工资税负债。
Keeping track of payroll liabilities
To avoid missing your deadlines for paying liabilities, you need to keep track of them. There are a few things you can do to stay on top of them.
Use a reliable system to run payroll. If you use software, you don’t have to worry about wage or tax calculations. And if you opt for full-service payroll, you won’t have to stress about depositing your payroll tax liability.
Keep copies of all of your payroll-related documents. Make sure they include dates so you know when you incurred your liabilities and when they’re due. You can also set reminders to meet deadlines.
跟踪负债的另一种方法是使用工资核算会计. Payroll accounting gives you a clear record of your liabilities, including wages and taxes. It also shows you whether you’ve paid your liabilities or not.
You might also consider opening a separatepayroll accountto avoid mixing your payroll and regular funds.
工资负债最佳实践
Want a smooth and steady payroll experience? Check out these payroll liabilities best practices to ensure your employees, the IRS, state tax agencies, your payroll provider, and other parties get the money you owe them:
- 有一个cash reserveto cover payroll if money is tight
- Use a reliable payroll system
- 了解您的存款计划
- 设置提醒
- Keep accurate records
- Open a separate payroll bank account
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本文已从其原始出版日期为2/4/2015的原始出版日期更新。
This is not intended as legal advice; for more information, please点击这里。