像大多数雇主一样，你可能对此有很多问题executive order payroll tax deferral。And now that you’re in the collection and repayment phase of the employee Social Security tax deferral, you probably have some more.
如果你还没有听到deferr最新的流行语al of employee Social Security taxes, we’ve got your rundown. To start, the due date for the deferred tax repayment is coming up—fast. And (the part you’ve been waiting for) employers are responsible for collecting and remitting the postponed taxes.
员工社会保障税延期：常见问题解答
On August 8, 2020, then-President Trump issued four executive orders, one of which was the Social Security payroll tax deferral. And on December 27, 2020, the Consolidated Appropriations Act extended the payroll tax deferral repayment deadline.
延期期结束了。现在还款期限。Take a look at this Q&A segment to learn more.
这是什么一回事呢？
工资税延迟执行命令让符合条件的员工在2020年暂时推迟了社会保障税的员工部分。因为这是一个延期而不是削减，employees pay the taxes back in 2021. In short, the deferral was like a penalty-free loan. Employees who took advantage of it got more money in their paycheck in 2020 but less money in 2021.
这是它的工作原理：员工的工资须缴纳薪水和所得税。工资税包括社会保障和医疗保险税，共同称为FICA税。工资税延期onlyapplied to Social Security tax.
社会保障税的员工部分为6.2％。雇主为社会保障税的雇主部分支付6.2％的匹配。作为雇主，您负责将员工部分从工资中扣留并汇还给IRS。
通过社会保障推迟，某些员工（即，薪酬低于每两周4,000美元或每年104,000美元的人）可以暂时停止支付员工部分。如果他们这样做，您在2020年的推迟期间扣留并汇款向IRS汇款。
雇主是否必须推迟员工的税收？
We get it (and the IRS did, too). It’s a hassle to pause your employee Social Security tax withholding only to apply it back alongside regular withholding when the deferral period ended.
所以不行：Employers could choose to pass on deferring the employee portion of Social Security tax. The employee Social Security tax deferral was not mandatory for employers, so you may have chosen to opt-out.
If youdiddefer employees’ SS tax obligations, you are responsible for paying the deferred tax.
社会保障迟发时期是什么时候？
延期期发生在2020年9月1日至2020年12月31日之间。
如果他们达到了资格门槛，员工可以在2020年9月1日至12月31日之间支付的工资税务税。
When are deferred taxes due?
递延的社会保障税偿还期于2021年1月1日 - 2021年12月31日。
因为新年前夜是联邦假期，延期员工社会保障税将于2022年1月3日到期。
How do employers collect the deferred taxes?
如果员工推迟其社会保障税责任，您有责任按12021年12月31日的截止日期扣留综合金额。怎么样？
从2021年1月1日开始，您应该开始将社会保障税的员工部分正常扣留。
You also need to withhold a portion of the deferred Social Security tax. Or, you can make another arrangement to collect the deferred taxes from the employee. Again, you have untilDecember 31, 2021 to withhold递延税没有处罚。
Interest, penalties, and other additions begin accruing on any unpaid deferred tax if you miss the deposit deadline of January 3, 2022. For more information,view the IRS website。
雇主如何偿还递延税收？
You can make deferral payments through one of the following payment methods:
- 电子联邦纳税制度（EFTPS）
- Debit or credit card
- 汇票
- 查看
If you use full-service payroll software, your provider should handle remittance payments on your behalf.
如果您自己处理偿还，请务必将递延税与其他纳税分开。
Paying via EFTPS? Select “deferral payment.” Learn more about deferred employee Social Security tax deferral repayments on the美国国税局的网站。
如果员工退出怎么办？
If an employee quits before you can withhold the deferred taxes from their wages, what can you do? Aren’t employers the ones on the hook?
If the employee no longer works for the organization, the employer is responsible for repayment of the entire deferred amount. The employer must collect the employee’s portion using their own recovery methods.”
这是什么意思？您必须与已终止的员工合作，以获得未付员工的社会保障税。
雇主如何报告收集的，推迟的社会保障税？
According to the IRS, fill out Form W-2c, Corrected Wage and Tax Statement,一旦您在2021年结束扣留递延税款时。
On the W-2c, you must:
- Enter tax year “2020” in box c
- 报告在2021年扣留的延期社会保障税，并未在表格W-2C方面的2020年表格W-2中报告
Be sure to send Forms W-2c, along with Form W-3c, to the Social Security Administration as soon as possible. Also distribute Forms W-2c to the appropriate employees.
What about the employer portion of Social Security tax?
因为这种延期仅适用于社会保障税的员工部分，你可能会感到有点搅拌。但是，如果你认为雇主有棍子的短尾，再想一想。
雇主自3月27日以来，雇主能够推迟他们的SS税款，这是因为CARES Act。
根据“关注法”，雇主可以推迟到2020年3月27日至12月31日至2020年12月31日之间的雇主社会保障税。并且，您的偿还期比雇员在执行令延期下获得了更长的偿还期。
如果您推迟了社会保障税的雇主部分，则还款期限为：
- 2021年12月31日（50％的递延金额）
- December 31, 2022 (remainder)
So, 50% of your employer deferred Social Security tax has the same due date as 100% of deferred employee Social Security taxes.
Time is ticking. Here’s a quick Q&A for skimmers
You’re busy. So, here’s a snapshot of the above FAQ section, made especially for skimmers:
- 这是什么一回事呢？员工可以推迟社会保障税的员工部分
- Who was eligible?员工每两周低于4,000美元，或每年104,000美元
- 雇主是否必须推迟雇员的税收？No, it wasn’t mandatory
- When was the deferral period?September 1, 2020 – December 31, 2020
- When are deferred taxes due?January 1, 2021 – December 31, 2021 (no later than January 3, 2022)
- How do employers collect the deferred taxes?Ratably throughout the year or through another arrangement
- How do employers pay the deferred taxes?EFTP，信用卡或借记卡，汇票或支票
- 如果员工退出怎么办？没有直接回答，但您可能会允许其他安排从员工收集延期税收
- 雇主如何报告收集的，推迟的社会保障税？完成扣缴递延税款的文件表格W-2C
- 雇主怎么样？Employers are able to defer the employer Social Security tax portion under the CARES Act
本文已从2020年9月1日的原始出版日期更新。
这并非旨在作为法律建议;有关更多信息，请click here.