This article has been updated to include 2022 tax information.
成为雇主的一部分是在给雇员的工资中扣除税款，然后再支付薪水。这就是为什么在运行工资单之前需要了解应税工资的原因。
还记得当您看到Sam叔叔的第一笔薪水中取出的一大笔现金时，您感到非常惊讶？对于工人来说，幸运的是，并非所有工资都应纳税。
什么是应税工资？
应税工资是受税收的雇员收入。征税的薪酬类型包括工资或小时工资，提示，奖金，佣金和accrued time off支出。
So, what types of taxes apply to taxable wages? Taxable wages are subject to income, Social Security, Medicare,FUTA(federal unemployment), and SUTA (state unemployment) taxes. It might also be subject to state-specific taxes, like theOregon transit tax.
雇员，雇主或两者都负责缴税。作为雇主，您有责任向适当的机构缴税。
You must also report an employee’s taxable wages on theW-2 form. In fact, Form W-2 has separate boxes for reporting taxable wages subject to federal income, Social Security, and Medicare taxes.
Why is that? Some wages are only subject to certain taxes. For example, federal taxable wages may differ from Medicare taxable wages and FUTA taxable wages. Read on to learn why and how you can calculate your employees’ wages that are taxable.
3 Things to know about taxable wages
Not all wages are taxable. Before withholding or paying taxes on an employee’s compensation, ask yourself the following three questions:
- Has the employee earned above thetaxable wage base?
- Does the employee have anypre-tax deductions?
- Are the earnings taxable in the first place?
To avoid making a costly mistake when calculating taxable wages, keep the following three things in mind.
1.一些税款具有应税基础
政府可以向雇员要求的税收量有特定的限制，即某些税收。
The taxable wage base is the highest amount of wages employees or employers pay taxes on. Once an employee earns more than a tax’s annual wage base, their wages are no longer subject to that tax.
因此,税收纳税wage base? These are the types of taxes that limit an employee’s taxable wages (if they earn above the wage base):
- Social Security tax
- FUTA税
- SUTA tax
- State-specific taxes
Use the chart below to find out what the wage base is for each type of tax in 2021:
| Tax | 工资基础 |
|---|---|
| Social Security tax | $ 142,800（2021） $147,000 (2022) |
| Futa tax | $7,000 |
| SUTA tax | Varies |
| State-specific taxes | Varies |
Any wages that an employee earns after the wage base are no longer taxable wages for that type of tax.
For example, stop paying FUTA tax once an employee earns more than $7,000. But, the employee’s wages are still subject to other taxes.
2.税前捐款较低应税工资
There are some types of deductions that reduce an employee’s taxable income. These are known as pre-tax deductions.
When you figure taxable wages, deduct pre-tax contributions from an employee’s gross pay before computing taxes.
那么，税前推论是什么？税前扣除额的一些示例包括退休计划捐款，教育报销，人寿保险计划捐款，健康保险费和HSA和FSAcontributions.
Keep in mind that many pre-tax contributions have a limit. This limit determines how much money is tax-exempt during a calendar year. For example, only the first $5,250 of教育援助is tax-exempt.
3.某些类型的补偿是不可移动的，
Most wages you pay employees are taxable. But, some forms of compensation are not generally considered taxable wages.
Nontaxable wages may include business expense reimbursements (if they follow IRS rules), certain non-cash holiday gifts for employees (e.g., turkeys during holidays), and cash advances or loans.
Consider consulting a tax professional about which of your employee wages are nontaxable.
How to calculate taxable wages
So, how do you calculate taxable wages? You must calculate your employees’gross wages，扣除任何税前的贡献，并注意应税工资基础。
To calculate an employee’s gross earnings, simply multiply their hours worked during a pay period by their hourly rate.
Once you know the employee’s gross pay, deduct pre-tax contributions to arrive at their taxable wages.
Let’s say you have an employee who earns $20 per hour and works 40 hours. The employee’s gross wages are $800 ($20 X 40 hours). The employee has $50 in pre-tax deductions. This makes the employee’s taxable wages $750 ($800 – $50).
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This article has been updated from its original publication date of January 11, 2016.
This is not intended as legal advice; for more information, please点击这里。