Payroll Taxes - The Basics for Employers

Mitero Inowanikwa uye FICA Mitero

Mitero yemitero ndiyo iyo mitero inobhadharwa nevashandi nevashandi kuburikidza nemutoro wekutora. Izvi zvinoreva kuti, mitero iyi inotorwa kubva (isina kubviswa kubva) kubhadhara mushandi, inounganidzwa nevashandi, uye inobhadharwa nevashandirwi panzvimbo yevashandi uye ivo pachavo.

Chii chinowanikwa mari yemitero inosanganisira?

US $ federal payroll tax inosanganisira:

Mutero webato rekubhadhara mari. Mitero yakadzivirirwa kubva kune yaanoshandira kubhadharira mitero yemari yemutero (FIT) inokweretwa nevashandi.

Nhamba yeFIT inotsanangurwa nevashandi vekupa ruzivo inopa paFomu W-4 mubhadharo. Iyi fomu inogona kuchinjwa nemushandi chero nguva uye nguva nenguva sezvinodiwa nomushandi.

Mitero inobhadhara kuchengetedzwa kwevanhu uye Medicare , inonzi FICA mitero (FICA inomiririra "Federal Insurance Contributions Act"). Vashandi nevashandi vanogovera mitero iyi yeFICA, pamwe nemushandi achideredza chikamu chevashandi (imwe hafu yemari inokwana) kubva kumashandiro emhizha / mishahara, uye mubhadhari aripa imwe hafu.

Mitero yemitero inosanganisirawo mari inobhadharwa nemabhizimisi emitero yeFICA, iyo yakaenzana nemari inobhadharwa nevashandi.

Chii chinonzi mubhadharo mutero?

Mumwe mushandi anoverenga mubhadharo wakakwana kune mushandi, ipapo, zvichibva pamubhadharo wakakura wemushandi:

Ndeapi mutero weFICA unodzivirira?


Mubhadharo wevateresi wehutano hwehupfumi ndiwo 6.2%.

Uyo anoshandira mutero wehutano hwekuchengetedzwa kwevanhu uyewo 6.2% (12,4% yakazara). Chikamu cheSocial Security chikamu chemutero chakaiswa gore negore pamubhadharo wakawanda zvichienderana neSocial Security .

Mushandi wemutero wemutero weMedare ndewe 1.45% (chikamu chisina kuchengetwa). Uyo anoshandira mubhadharo wemutero wemutero weMedare uyewo 1.45% (2.9% yehuwandu).

Kutanga negore rekutakura ra2013, kune imwezve mitero yeMedare inopiwa kune vanhu vanowana mari yakakwirira. Iyi mutero i09%, yakachengetwa pamari inopfuura $ 200,000 gore rega rega. Mutero unobhadharwa zvichienderana nemunhu wemari yepamusoro uye federal tax filing status.

Hapana muganhu wemubairo wemutero weMedare; yose inobhadharwa mubhadharo uye miripo inowanikwa pasi pemutero weMedare.

Ko nyika inotora mitero inoshandiswa sei?

Mutero webhadharo wehurumende unosanganisira hurumende inotora mutero inorambidza, kune iyo inotaura iyo inopa mitero yemari. Mukuwedzera, mamwe mimwe mitero yemitero yehurumende:

Mitero yebhadharo yehurumende inoshanda kubhizinesi rako zvichienderana nekuti vashandi vako vanoshanda kupi.

Vashandi vanobhadhara sei mitero yemitero?

Mutero wemitero inobhadhara inosanganisira matanho akawanda. Mushure mokunge maverenga mazamu ehurumende yemutero wekubhadhara mutero uye FICA mutero uye wakachengeta mari iyi kubva kuvhidhiyo yevashandi:

Dzokera kune Zvose Pamusoro Pamitero Yemitero