Payroll Taxes uye Employer Responsibilities

Nzira Yokuverenga Uye Kupa Dheucheni

Vashandi vanozivisa mari yekubhadhara nekuverenga mahombekombe ekubhadhara mari yemwedzi uye mari dzakasiyana-siyana dzekubhadhara mubhadharo kuti vasvike mubhadharo. Kunyange zvazvo izvi zvichiita sezviri nyore pamusoro pepamusoro, kuverenga kukodzwa kwakasiyana-siyana kwepayidi kunoda kuti iwe uve nemashoko-tsvakurudzo uye ushande nekunyanyisa kwakakwana.

Nheyo Yenheyo yeNet Pay:

Mubhadharo wakakosha wevashandi (kubhadhara mutengo x maawa anoshandiswa)
Minus Statutory kubhadhara mutero kubhadhara
kunze kwekudzikinura kwekubhadhara mari yekuzvipira
zvakaenzana Net Pay.

Statutory Payroll Mitemo Yakabviswa

Mutemo unoda kuti mitero yebhadharo inofanirwa kuvharwa kubva kubhadhara yevashandi. Vashandi vanozofanira kutumira izvi zvisiri izvo kune mamwe masangano emitero. Mitero yebhadharo yemitero inosanganisira zvinotevera:

• Mutero weHurumende yekutora kubhadhara (zvichienderana nekutora mabheji muChirangaridzo 15)
• Social Security tax inholding (6.2 muzana kusvika pagore rinokwana mari inokwana $ 127,200 kubva muna 2017)
• Medicare mutero neholdholding (1.45 muzana)
• Kuwedzerwa Medicare mutero neholdholding (0.9 muzana) yevashandi vanowana mari inopfuura $ 200,000 (iyi ndiyo mitsva inotambirwa mari inotangira mugore ra2013)
• Hurumende inobhadhara mutero unorega
• Nzvimbo dzakasiyana-siyana dzomutero inoreholdings (dzakadai seguta, katare kana chikoro cheteresi yemitero, hutachiremara hwemamiriro ehurumende kana inshurensi yebasa).

Voluntary Payroll Deductions

Kuzvitsvaga kwemari yekubhadhara kwevashandi kunodziviswa kubva kumubhadharo wevashandi kunze kwekuti mushandi akabvuma kubviswa.

Kuzvitsvaira kwokuzvidira kunobhadhara kana kugovera kune zvakasiyana-siyana zvinoshandiswa nomushandi kuti atore chikamu. Kuzvipira kwezvipo zvekubhadhara zvinogona kusanganisira zvinotevera:

• Indumisi yemishonga yehutano yehutano (kurapa, mazino, uye kutarisa kwemaziso)
• Mari yemishuwarenzi yehupenyu
• Chirongwa chekurega basa (zvakadai se 401 (k) chirongwa)

• Vashandi vekushandisa kutenga zvigadzirwa (ESPP uye ESOP zvirongwa)
• Zvokudya, yunifomu, kubatana kwevamwe pamwe nezvimwe zvinoshandiswa pamabasa

Kuzvitsvaira kwezvipo kunogona kubhadharwa nehurumende isati yabhadhara kana mushure mekutereta madhora, zvichienderana nerudzi rwekubhadhara kuri kuri kubhadhara. Mamwe mabhiriro emitambo isati yatorwa inoderedza mibairo inotungamirirwa nehurumende yemari yemutero, asi zvimwe zvakabviswa zvinoderedza mibairo iri pasi peHuman Security uye Medicare mutero zvakare. IRS Publications 15 uye 15-B dzinotsanangura kuti ndezvipi zvinobhadhara mitero yakatarwa yezvinangwa zvakasiyana-siyana, uye unyanzvi hwepamusoro wepayirire software inobatsira iwe kuchengeta nhamba yehuwandu hwemari yekubhadhara mitero.

Mushandi Mutero Mutoro Mitoro

Mutoro wemitero yemitero inoenderera mberi kana mushure mekubhadhara mari yakabhadharwa kune vashandi. Iyo kambani inotarisirwa:

1. Kubhadhara chikamu chemushandi wemitero yemitero
2. Nokuisa mari yemitero yakachengetwa kubva kubhadhara vevashandi
3. Kugadzirira mitambo yakasiyana yekuyananisa
4. Kubhadhara mari yekubhadhara mari kuburikidza nehupfumi hwavo
5. Uye kuisa mitsara yemitero inodzoka

Mubhadhari Mamiridziro emitero

Makambani ane kodzero yekubhadhara chikamu chavo chemitero yemishuwo zvakare. Iyi mitero yemitero ine mari yakawedzerwa pamusoro pezvinodhura zvebhadharo yakakosha yomushandi. Uyo anoshandisa chikamu chemitero yemitero inosanganisira zvinotevera:

• Social Security Tax (6.2 muzana kusvika pamakore akawanda)
• Mishonga yemitero (1.45 muzana yemari)
• Mutemo wekushanda kwematunhu (FUTA)
• Ratidza kusabhadhara mitero (SUTA)

FICA Mitero

FICA inomirira Federal Insurance Contributions Act. Mutero weFICA unoumba zvose Social Security uye Medicare mitero. Social Security uye Medicare mitero inobhadharwa nemushandi uye mushandi. Boka roga roga rinopa hafu yemitero. Pamwe chete, zvikamu zvose zviri muFICA mitero zvinowedzera kusvika ku15.3 muzana, zvakaputsika sezvinotevera:

• Social Security (mushandi anobhadhara 6.2%)
• Social Security (mubhadhari aripa 6.2%)
• Medicare (mushandi anobhadhara 1.45%)
• Medicare (anoshandira anobhadhara 1.45%)

Kubva muna 2013, mutero weAdding Medicare unoshandiswa kune vashandi vanotora mitero semusoro weimba, vasina kuroorwa kana sechirikadzi inokodzera (er) ane mwana anochengetedzeka uye uyo mushandi weMederalare unopfuura $ 200,000.

Chikumbaridzo chacho chakanyanya kudzikira kune vakaroora avo vanopa firiji yemari yakasiyana yakadzoka: $ 125,000. Izvo Zvokuwedzera Medicare mutero inoshandiswa kumari inopfuura $ 250,000 kune vakaroorana vakaroorana vanoisa purogiramu kudzokera.

Uyu ndiye mushandi-chete mutero. Hapana kana mutero unobvumirana wakagadzirirwa kumushandi.

Mushandi chikamu cheSocial Security chakakwira kubva pa4,2% iyo yakagadzirirwa muna 2011 na2012. Zuva rezororo rezororo rakagadzwa semutemo sechikamu cheRisitori Relief Act ra2010, iro rakabva rawedzerwa neHAR 3765 uye rakapetwa zvakare neHR 3630 Asi mushandi chikamu cheSocial Security chakadzoserwa zvakare zvakakwana 6.2 muzana muna 2013.

Kuudza Pay Pay Taxes

Vashandi vanofanirwa kutaurira mitero yavo yemitero uye kubhadhara mitero yekubhadhara panguva yakakodzera. Kuzivisa zvinodiwa kunosanganisira:

• Kuita hurumende mutero
• Mutambo wegore negore kusabhadhara mutero (Fomu 940 kana 940EZ)
• Mutero wevatengi vekubhadhara mutero wevashandi (Fomu 941)
• Kudzoka kwegore negore kweNyika isina kubhadharwa Imari Yemutero (Fomu 945)
• Mharidzo uye Imitemo (Fomu W-2)

Vashandi vanewo zvido zvekupa mapepa nemasangano akasiyana-siyana ehurumende uye emunharaunda. Vashandi vanogona kuwana hukama kune hurumende yemitero kuburikidza newebsite yeAmerican Payroll Association.

_{Pakutanga yakanyorwa naDian Van Vanricor, aive akadzidziswa Professional in Human Resources (PHR). Yakarongedzwa uye yakadzokororwa naBeverly Bird.}