雇主处理许多责任，包括计算和预扣工资税和其他扣除额。但是，工资税到底包括什么？而且，您怎么知道从员工的工资中扣留多少？如果您想知道了解薪资税，请不要担心 - 您的工资税违规就在这里。
What are payroll taxes?
工资税如何工作？工资税是一种特定类型的就业税。并非所有的就业税都是工资税。相反，工资税由《联邦保险法》（联邦保险法）组成（FICA） 税。那么，什么是FICA税？
FICA tax is the combination of Social Security and Medicare taxes. The government uses funds from the two taxes for different programs:
- Social Security tax:Funds benefits for retirement, dependents of retired workers, and the disabled and their dependents.
- 医疗保险税:Funds medical benefits for people age 65 and older, the disabled, and individuals with qualifying health conditions.
Social Security and Medicare tax have different tax rates. And, there is an additional Medicare tax for qualifying employees (we’ll get to that later).
What are payroll taxes levied on? Employers must withhold these taxes from their employees’ wages. But, do not withhold the entire amount of each tax from the employee. Employers share the responsibility of paying FICA taxes with their employees. Show payroll tax on paystub for your employees.
Self-employed individualsare not exempt from paying federal payroll taxes. Instead of paying FICA tax, they must pay自营税。《自雇捐款法》（SECA）税要求自雇人士支付社会保障和医疗保险税。SECA不在雇员和雇主之间分配税款。相反，自雇人士必须自己支付全部税款。
Other taxes in payroll
Again, not all employment taxes are payroll taxes. People commonly refer to all taxes deducted in payroll as payroll taxes. But, there are many types of employment taxes.
就业税收clude:
Employees do not pay all employment taxes. And likewise, employers do not pay all employment taxes.
Income taxes only come out of the employees’ wages. Federal unemployment taxes are employer-only taxes. State unemployment taxes are typically employer-only, but some states require both employers and employees to contribute to the tax (e.g., Pennsylvania).
Payroll tax rates
Employees pay the same amount of FICA payroll tax as employers because the total amount is split evenly. Self-employed individuals must pay the entire amount of both taxes. So, how much are payroll taxes for employees, employers, and self-employed workers?
Social Security and Medicare tax rates
要知道要支付或扣留多少FICA税，请将其分解为税的两个部分：社会保障和医疗保险。
Social Security tax has a higher tax rate. It is a flat 12.4% but only applies to the first $147,000 an employee earns in 2022. TheSocial Security wage basetypically changes each year. Equally divide the total percentage between you and your employees. Withhold 6.2% from your employees’ wages and contribute 6.2% as the employer (12.4% / 2).
Medicare税的统一税率为2.9％。像社会保障税一样，雇员和雇主同样同意总税。因此，雇主和雇员分别支付1.45％（2.9％ / 2）。与社会保障不同，缴纳医疗保险税的工资没有工资基础或上限。相反，一旦员工收入高于一定金额，就有0.9％的医疗保险税。
Additional Medicare taxes apply to employees based on filing status:
- Married filing jointly: $250,000
- 已婚文件分别：$ 125,000
- 单曲：$ 200,000
赚取超过门槛的员工必须支付2.35％的医疗保险税（1.45％ + 0.9％）。雇主继续支付1.45％，因为额外的医疗保险税率仅适用于雇员。
Self-employment tax rate
SECA tax is basically the same as FICA tax, except one person pays the total amount for each tax.
Social Security tax is 12.4% and Medicare is 2.9% total. So, the combined rate for SECA tax is 15.3%.
自雇社会保障税仅适用于自雇人士的最高税款为18,228美元（12.4％x $ 147,000）的最高税款，适用于2022年的最高税款。
一个自雇人士还必须支付全部2.9％的医疗保险税。自营工资还缴纳额外的医疗保险税（0.9％）。如果适用额外的医疗保险税，总税率为3.8％（2.9％ + 0.9％）。个人可以支付的最大医疗保险税。
Payroll tax FAQs
Still have some questions about payroll taxes? Take a look at some frequently asked questions.
1.联邦预扣税是薪资税吗？
Federal withholding is a tax calculated during payroll, but it’s not a payroll tax. Instead, federal withholding is an employment tax. Another name for federal withholding is federal income tax.
2. Can employers make employees pay the total amount of FICA tax?
否。联邦法律要求雇主与雇员均匀分配FICA税。只有自雇人士支付全部社会保障和医疗保险税。
3. What happens if an employee meets the Social Security wage base in the middle of a pay period?
If an employee meets the Social Security employee tax wage base in the middle of the pay period, only calculate the tax on wages up to the amount.
Say an employee receives biweekly paychecks and hits the wage base at the end of the first week of the pay period. The employee’s total paycheck is $6,000. Divide the gross pay by two and apply the Social Security tax to the first half of the gross wages ($6,000 / 2 = $3,000).
本文从2015年10月20日的原始出版日期开始更新。
This is not intended as legal advice; for more information, please点击这里。