Dzimwe nyanzvi dzinoshandisa izwi rokuti "mitero yemitero" kazhinji, asi izvi zvinoreva chimwe chinhu chaicho kune IRS, sezvinoreva izwi rokuti "mitero yebasa." Inowanzove pfungwa yakanaka kutevera zvakananga IRS tsanangudzo paunenge uchitaura kana kutora mitero.
Dambudziko rechokwadi nderokuti IRS haisi yakakwana. Semuenzaniso, muRS Publication 15 Mutero weVatori veHurumende , nhaurirano iyi yeCOBRA inobatsira :
Pasi peAmerica Recovery uye Reinvestment Act ye 2009 (ARRA), vashandi vanobvumirwa chikwereti pamusoro pe "mitero yemitero" (inotaurwa mubhuku rino se "mitero yebasa") yekupa rubatsiro rweKobra premium kubatsira rubatsiro rwevanhu.
Chii Chinonzi Employment Taxes?
IRS inoshandisa izwi rokuti "mitero yevashandi " kureva hosha yekuchenesa yemitero ine chokuita nevashandi. IRS runyorwa rwe "mitero yemabasa," rinoreva:
- Imwe mitero yemutero yakabhadharwa kubva kubhizimisi yebhadharo uye yakabhadharwa kune IRS
- Social Security uye Medicare mitero (inonzi " FICA mitero") yakadzivirirwa kubva kubhizimisi rebhadharo uye yakabhadhara IRS.
- The Additional Supplementary Medicare Imitero inowanikwa kune vashandi vepamusoro-kuwana.
- Federal u nematoro emitero (FUTA mutero) inobhadharwa nevashandi zvichienderana nenhamba yevashandi uye kushaya mabasa.
- Mitero yokuzvimirira, iyo iyo Social Security neMedarere mitero inobhadharwa nevanoshandisa bhizinesi vanozvipira.
Zvose izvi mitero (kunze kwemitero yebasa rega) inofanira kubhadharwa nevashandi, kana kuburikidza nekudzivisa kana kubhadhara zvakakwana, kana zvose zviri zviviri. Mukuwedzera, imwe imwe yemitero inogona kuonekwa sechikamu che "mutero wechibharo" mhuri yemitero, kunyanya kubhadharwa kwevashandi, izvo zvinotungamirirwa nehurumende.
Ndezvipi Mitero Mitero?
Nezwi iri, IRS inonyanya kutaura. Ne "mitero yemitero" IRS inoreva chete Social Security uye Medicare mitero inoregererwa kubva kubhizimisi yevashandi uye yakaenzana nevashandi. Muchirevo ichi, federal income tax inholding, iyo inotumirwa pomufomu 941, haisi chikamu chemitero yemitero.
Asi, pandakaenda kune peji reRS ne glossary uye ndakatarisa kumusoro "mitero yemitero," ndakaendeswa kune imwe nyaya yakakurukura "FTDs" - Federal Tax Deposits. Muchikamu chacho, IRS inotaura nezvekuchengetedza zvose FICA mutero uye mutero wemari yemutero, uye Fomu 941 , iyo inoshandiswa kwemutero wekodhi yemutero. Iyi fomu inoda ruzivo pane federal income tax inholding, FICA inorambidza, uye mari iyo mubhadhari anokwereta nokuda kweropa rayo FICA mutero.
Sei Mhemberero Inokosha?
Saka, chii chakakosha nekuedza kuchengeta mazwi "mitero yebasa" uye "mitero yemitero" yakasiyana uye yakasiyana?
Chaizvoizvo, iwe unoda kuziva kuti ndeupi mutero waunofanira kuripa, pamwero upi. Sezvandambotaura pamusoro apa, zvinoratidzika kuti IRS haigoni kushandisa izwi rokuti "mitero yemitero" kunze kwekuti inoshanda paFomu 941, ipapo chete.
Mukupedzisa, funga nezveshoko rokuti "mitero yevashandi" sekuzara kwemitero yose vatengi vanofanira kubhadhara kana vane vashandi, uye mitero yemitero seye chete mitero inobatana neFomu 941.
Ndeapi Mitero Inoenderana Nevashandi Ndinofanira Kubhadhara?
Panzvimbo yekuzvidya mwoyo pamusoro pemashoko ekuti "mitero yemitero" uye "mitero yebasa," tarisa uchitarisa pane urongwa hwemitero yaunofanira kubhadhara kana une vashandi. Mimwe yemitero iyi inorambidzwa kubva kumubhadharo wevashandi, asi vamwe vanobhadharwa newe semushandi.
Iwe unofanira:
- Usarega hurumende yemari yemitero kubva kubhadharo yevashandi
- Usarega FICA mitero kubva kubhadharo yevashandi uye kuripa iyo mitero pamwe nemari yakaenzana kubva mubhizinesi rako
- Usarega mitero yemari inowanikwa mubhadharo yevashandi
- Chengeta hurumende nehurumende kusarirwa kwemitero, zvichienderana nenhamba yevashandi
- Chengeta mushandi wemari yekubhadhara mari (mitero) kune hurumende kana masangano ehurumende.