税款伴随着成为雇主的领土。就业税可以分为工资税和所得税。大多数人可以互换使用术语。但是当你听说工资税延期，您可能想知道工资税与所得税之间的确切差异。

所得税vs. payroll tax at a glance

工资税和所得税在技术上是分开的群体，但您需要知道两者都保留就业税。

了解两组之间的差异很重要的原因有很多。您可能需要知道：

• 了解工资税递延意味着什么
• 知道税收拒绝从福利(e。g., educational assistance)
• 填写IRS payroll forms
• Learn how the government uses the funds

So, how are payroll taxes different from personal income taxes?

工资税由社会保障和医疗保险税组成，尤其称为联邦保险法案（FICA）税。FICA税是雇主雇主税，这意味着您和您的雇员都为此做出了贡献。工资税是员工工资的百分比。

所得税由联邦，州和地方所得税组成。除非豁免，否则每个员工都要缴纳联邦所得税。大多数州都有额外的州所得税。一些地区也有地方所得税。所得税金额基于许多因素，例如员工的W-4表格和申请状态。

工资税和所得税之间的差额也取决于税收基金。尽管所得税捐给了一般政府基金，但薪资税专门用于社会保障和医疗保险基金。

Now, let’s take a look at where payroll and income taxes are similar. To start, you have to withhold both from an employee’s wages before you can give them their take-home pay. And after withholding both taxes, you must deposit and report them to the IRS. Yourdepositing scheduleis the same for both payroll and income taxes. You also report both taxes on the same form (Form 941orForm 944). But, federal income taxes and payroll taxes have separate lines on the reporting form.

更深入地研究工资税与所得税

After reading the basic differences between the two taxes, you may have some new questions. Read on to learn what is payroll tax vs. income tax.

什么是工资税？

工资税使用统一的税率，这意味着您从员工工资中扣留的百分比。从薪水中扣除每位员工总工资的7.65％。而且，贡献7.65％。

因此，如果员工每薪水赚取500美元，您将从薪水中扣留38.25美元（$ 500 x .0765）。您还需要为雇主部分捐款38.25美元。

让我们通过社会保障和医疗保险分解百分比。

Social Security tax is 6.2%. There is a社会保障工资基础limit, so you only need to withhold up to a certain amount.

Medicare tax is 1.45%. Unlike Social Security tax, there is no Medicare wage base limit. Instead, there is an additional Medicare tax. After an employee earns above the additional Medicare tax threshold, withhold an additional 0.9% of their wages. That means you will withhold 2.35% for Medicare with the additional tax (0.9% + 1.45%). However, you only contribute 1.45%.

您可能想知道：工资税的目的是什么确切地？Again, payroll taxes fund Social Security and Medicare programs. This includes retirement, disability, health care, hospice care, and survivor of deceased worker benefits.

什么是所得税？

所得税refers to federal, state, and当地所得税。Unlike payroll tax, federal income tax is not one flat rate. Instead, it uses a progressive tax rate.

联邦所得税取决于您员工的W-4表格信息（例如，申请状态，受抚养人和其他预扣请求）。当您雇用员工时，他们需要填写雇员的预扣证明表格W-4。员工的工资和工资频率也影响其联邦所得税金额。

要确定扣押联邦所得税多少，请使用IRS出版物15。有两种税收扣除表方法 - 百分比和工资括号。使用有关员工表格W-4以及每周工资和频率的信息，以找出其联邦所得税减免。

州所得税works similarly to federal income tax. If there is state income tax, you will give your employee a state income tax withholding form. State income tax can either be a flat or progressive rate.

地方可以分配统一费率，美元金额或渐进率。请咨询您的本地，以获取有关当地所得税的更多信息。

所得税资助国防，教育和运输等公共服务。

Things to keep in mind

同样，您需要从员工的薪水中扣除工资和所得税。

手工薪资是扣除工资和所得税的一种选择，但这可能会耗时并导致错误。当您获得附带福利和税收时，工资与所得税之间的区别更为重要。某些类型的附带福利免于联邦所得税，但不免税工资税。

If you need help calculating how much to withhold from an employee’s wages for taxes (and when to withhold it), consider usingvwin.comac德赢官方首页 。

And, last but not least … If you’re coming here because you want to know what the new payroll tax deferral under the president’s executive orders requires you to do, here’s the short answer.2020年工资税延期仅适用于工资税的社会保障部分。因此，如果您推迟了社会保障税，则应继续扣留医疗保险和所得税。

所以，下次有人问你时工资税与所得税相同吗？, you can dazzle them with the key differences between the two.

Make payroll easier on yourself. Patriot’s在线工资单calculates taxes on employee wages. And, our Full Servicevwin055 option will deposit and file taxes for you. Try either for free today!

本文已从2017年9月6日的原始出版日期开始更新。

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