作为雇主，您负责预扣和汇款税款。但是，如果您不付钱会怎样？谁接管了无薪工资税负担？继续阅读以找出谁负责无薪工资税。

工资税概述

Before we jump headfirst into learning who is liable for unpaid工资单taxes，让我们简要回顾什么是工资税。

工资税由联邦，州和地方所得税，联邦和州的失业税，州特异性税和FICA税组成。

Withhold federal, state, and local income taxes, Social Security and Medicare taxes, and some state-specific taxes (if applicable) from employee wages.

通常，雇主负责缴纳联邦和州的失业税（futaand SUTA taxes). However, employees in Alaska, New Jersey, and Pennsylvania must also paystate unemployment tax。

FICA税（联邦保险捐款法）由两项税组成：社会保障和医疗保险。您和您的员工都为FICA税做出了贡献。FICA税是每个员工应税工资的15.3％。看看FICA税如何减少：

• 社会保障税: 12.4% of FICA tax
  • Employer: 6.2%
  • 员工：6.2％
• Medicare tax：2.9％的FICA税
  • 雇主：1.45％
  • Employee: 1.45%

You only have to contribute and withhold Social Security tax up to the社会保障工资基础，通常每年变化。当员工的收入超过一定金额时，您还必须从医疗保险税的工资中扣留额外的百分比（0.9％）。但是，作为雇主，您不负责为额外的医疗保险税率做出贡献。

谁负责无薪工资税？

现在进入好东西。你们都在等待的部分：谁负责无薪工资税？

It all boils down to a person … a “responsible” person, that is. When a business fails to remit payroll taxes, the IRS has the ability to collect said taxes from “responsible persons.” So, what counts as a responsible person?

A responsible person is anyone within or outside of the business with significant control or influence over the company’s finances.According to the IRS, this can include a single person or a group of people who have the duty to perform and the power to direct the collecting, accounting, and paying of trust fund taxes.

The employee portion of Social Security and Medicare taxes and income taxes are considered “trust fund taxes” because you withhold them from employee wages and hold them in a “trust” until they need to be paid to the IRS.

A responsible person or persons may be one of the following:

• Officer or an employee of a corporation
• Member or employee of a partnership
• Corporate director or shareholder
• Member of a board of trustees of a nonprofit organization
• Another person with authority and control over funds to direct their disbursement
• Another corporation or third-party payer
• 工资单Service Providers (PSP) or responsible parties within a PSP
• 专业的雇主组织(PEO)或响应nsible parties within a PEO
• Responsible parties within the common law employer

Trust Fund Recovery Penalty

那么，未付的薪资税如何在上面的一个人手中掌握？如果未按正确的金额缴纳工资税，则国税局可以施加严重的罚款，称为信托基金回收罚款（TFRP）。

The employees’ total withholdings (the employee portion of FICA tax and income taxes) are the taxes subject to the TFRP.

The TFRP may be assessed against anyone who:

• 负责收取或支付拒绝收入和就业税，或支付收取的消费税AND
• Willfullyfails to collect or pay them

For willfulness to exist, the responsible person must have:

• 已经或应该已经意识到未偿税AND
• 有意无视法律，或者对其要求显然无动于衷（不需要邪恶意图或不良动机）

The willfulness plays a huge role in whether a “responsible person” can be held liable for a business’s unpaid payroll taxes.

In short, the IRS can impose the penalty on any person who is “responsible” for paying the business’s payroll taxes and willfully fails to do so.

罚款是多少？

TFRP可能很繁重。罚款通常是扣留的税款的100％，而没有汇给国税局。TFRP基本上可以使原始税收负债增加一倍。

例如，假设业务欠国税局的薪金税2,000美元。TRFP金额为2,000美元，这意味着负责人将欠IRS 4,000美元。

不缴纳工资税也可能导致刑事指控，入狱时间和关闭的业务。

TFRP and the Social Security tax deferral

因此，在这一点上，您可能想知道，What if I’m deferring the employee portion of Social Security tax under the August 8, 2020 executive order？如果您利用社会保障税递延, the employee portion of Social Security tax will not be considered unpaid if you pay it back on time.

提醒您，延期期在2020年9月1日至2020年12月31日之间进行。而且，您在2021年1月1日至2021年4月30日之间，将延期的雇员SS税务部分汇出给IRS。如果您未能在2021年4月30日之前偿还递延的员工SS税，您将受到处罚。

评估TFRP

如果国税局确定某人是负责人，他们将向该人发送一封信，说他们计划评估对他们的罚款。

一旦负责人收到这封信，他们将从上诉信之日起60天。如果负责人不对国税局的信件做出回应，美国国税局将评估对他们的罚款，并发送“付款通知和需求”。

雇主的薪资税呢？

同样，TFRP仅适用于employeeportion of payroll taxes. So, who’s responsible for the unpaidemployer工资税的一部分？

Instead of making a personal assessment against anyone who is “willful” or “responsible,” the IRS can only look to the actual business to recover this portion of the payroll taxes.

但是，如果您有资格Offer in Compromise对于无薪工资税，您可以避免偿还全部雇主的部分。

避免无薪工资税和TFRP

Want to steer clear of the TFRP altogether? Who can blame you? To avoid unpaid payroll taxes as well as any penalties, you can:

• 预扣，捐款和预订税
• 创建单独的工资税基金或帐户
• Utilize payroll software to track and pay payroll taxes
• 保留您在薪资税（例如电子表格）中欠多少税的运行记录
• Hire an accountant
• 为自己设置提醒，以便何时到期工资税（例如，标记您的日历）

对雇员的薪水扣留多少感到困惑？爱国者的工资单为您完成所有计算。抛弃您的计算器，并获取基于美国的免费工资设置和支持，免费工人的补充集成等等。开始免费试用！

这不是法律建议；有关更多信息，请click here.