当您有员工时，您有责任付款，但在拿出一些薪资税之前，您却不是。国税局，社会保障局（SSA）以及州和地区（如果适用）都需要扣税。
那么，什么是扣除税款？您需要做什么才能保持合规？
什么是税款预扣？
缴纳税款的税款是雇主扣留一部分雇员总工资的一部分。当您有员工时，必须预扣薪资。您扣留的金额基于员工的收入。将扣留的工资税汇给适当的机构（例如，国税局）。
You can either withhold taxes from employee wages manually or by using payroll tax withholding software. Withholding reduces the lump sum an employee may need to pay when they file their annual tax return. If the total amount you withhold for the year is more than what the employee owes, the employee receives a tax refund.
那么，您需要什么？您必须遵守以下内容雇员的工资税部分：
- 联邦所得税
- 社会保障税
- Medicare tax
- 状态income tax (if applicable)
- 当地所得税（如果适用）
联邦所得税预扣varies based on the employee’s marital status, dependents, and Form W-4 adjustments.
Social Security and Medicare taxes are known as FICA tax. Unlike federal income tax, FICA tax is a flat percentage of an employee’s wages. And, FICA is an employeeand雇主税收,这意味着你必须贡献相同amount you withhold from the employee’s wages.
工资单withholdings exemptions
在某些情况下，雇员可以免除联邦所得税预扣。你怎么知道你有一个免税员工？
如果员工要求对W-4表格豁免，请不要从雇员的工资中扣除联邦所得税。
Withholding payroll taxes
现在，您对扣税的税款有一些背景，您可能会对如何做到一些疑问。
以下是与扣税有关的责任的低点：
- Calculate the tax
- Withhold the tax
- 报告扣留税
- Remit the tax to agencies
- 记录一切
1.计算税收
预扣税的第一步是计算税款。
Again, Social Security and Medicare taxes are standard percentages. Social Security tax is 6.2% of an employee’s wages—until they reach the社会保障工资基础. Medicare tax is 1.45% of an employee’s wages. If the employee earns above the Medicare threshold, you must withhold an additional 0.9% of their wages for additional Medicare tax.
联邦所得税基于员工的W-4表格。如果适用，州所得税将基于雇员的州W-4表格。当地所得税要么使用统一费率或累进税率。
Manually calculating payroll taxes can be time consuming and leave room for errors, especially if the employee’s wages and hours change. To help calculate the tax, consider using payroll software.
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2. Withhold the tax
计算薪资税后，您必须坚持使用扣留的工资税，直到将其存入IRS以及您的州和所在地为止。
When it comes to payroll tax withholding, you have a few options. You can:
- 将工资税责任存入您的企业银行帐户
- 将其存放在单独的工资银行帐户中
- 用一个vwin055 to handle the withheld payroll taxes
但是，您选择处理扣留税，将其保管。不要花钱。请记住，扣留税是您必须通过到期日期汇给机构的责任。
3.报告扣留税
扣除税款的下一部分是报告员工的工资以及您扣留多少。向IRS，SSA，您的州和/或地区（如果适用）以及员工报告扣留税。
查看您报告的以下文件：
- Form 941 or 944 (IRS)
- W-2表格（员工，SSA，州和地区）
咨询您的州和地区，以学习如何报告全年扣除工资税。请注意您的联邦，州和地方报告截止日期。
4.将税款汇给机构
除了向适当机构报告税款税款外，您还必须存入税款。
将拒绝工资税存入：
- 国税局
- 状态
- 地区
Pay attention to federal, state, and local deposit deadlines to avoid penalties. Federal deadlines are based on whether you are a monthly or semiweekly depositor. Consult your state and locality for state- and local-specific deadlines.
5.记录所有内容
One of the most important parts of payroll withholdings is to document everything. Keep employee-related records such as:
- 工资率
- Hours worked
- Gross wages
- 扣除税款
- 净工资
另外，为您的记录复制以下表格，并将其保持在安全的位置：
- W-4
- W-2
- 941或944
- 特定于国家的形式
- Local-specific forms
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本文已从2015年7月29日的原始出版日期开始更新。