您知道付钱的人是有代价的。除了给员工的薪水外，您还需要支付工资税费用。那么，雇主支付薪资税多少？继续阅读以了解有关雇主工资税费用的更多信息。
How much do employers pay in payroll taxes?
那么，工资税是多少？的代价payroll taxes很大程度上取决于您拥有的员工人数以及您向员工付款多少。为什么？因为工资税是每个员工总应税工资的百分比，而不是固定的美元金额。
工资单tax includes two specific taxes: Social Security and Medicare taxes. Both taxes fall under the联邦保险法(FICA), and employersandemployees pay these taxes.
工资税百分比为员工总应税工资的15.3％。总体而言，社会保障率为12.4％，医疗保险为2.9％，但税收平均分配在雇员和雇主之间。
So, how much is the employer cost of payroll taxes? Employer payroll tax rates are 6.2% for Social Security and 1.45% for Medicare.
如果您是自雇人士，则必须支付全部15.3％的FICA税，以及如果适用的话，请加上额外的Medicare税（我们将在一分钟内完成）。
Social Security
Social Security taxes工资基数。在2021年，此工资基础为$ 142,800。工资基地意味着当员工收入超过142,800美元时，您停止预扣和缴纳社会保障税。
由于工资基础，雇主在2021年雇员的最高金额为9,139.20美元（$ 142,800 x 6.2％）。
看看一个例子。假设您有一个每两周赚2,000美元的员工：
$ 2,000 x 6.2％= $ 124
The employer cost of payroll tax is $124.
Keep in mind that some pre-tax deductions (e.g., Section 125 plans) can lower the gross taxable wages and impact how much you contribute per employee paycheck.
例如，一名每两周毛工资总额为$ 1,500和500 $ 125扣除的雇员的总应税工资为1,000美元（1,500美元 - $ 500）。因此，您以$ 1,000而不是$ 1,500计算社会保险：
$1,000 X 6.2% = $62
雇主的社会保障税费用为62美元。
Medicare
Unlike Social Security,Medicare taxes不要工资基数。相反,医疗保险有一个additional withholding tax for employees who earn more than a set amount. In 2021, this base amount is $200,000 (single). Therefore, employees who earn more than $200,000 in 2021 pay 1.45% and an additional 0.9% to Medicare.
Do employers pay the additional Medicare tax? No, employers only pay 1.45%, even if an employee earns more than $200,000. Additional Medicare tax only applies to employees.
For example, an employee earns $250,000 per year, so the employee pays 1.45% on the $250,000 in wages, plus 0.9% on the $50,000 over $200,000.
计算整个总工资的医疗保险税：
$ 250,000 x 1.45％= $ 3,625
As the employer, you only pay $3,625 for Medicare taxes on the employee’s $250,000.
Because the employee pays the additional Medicare tax, find the total tax amount for $50,000 ($250,000 – $200,000):
$50,000 X 0.9% = $450
Add together the totals for both to find the total the employee pays:
$3,625 + $450 = $4,075
The employee pays $450 more in Medicare taxes than the employer in this example.
Like Social Security taxes, pre-tax deductions may impact Medicare tax calculations. Subtract applicable pre-tax deductions from the total gross wages before calculating the Medicare tax amount to withhold and contribute.
例如，您的员工每两周赚取1,500美元，但有500美元的扣除额。计算$ 1,000的总应税工资（$ 1,500 - 500美元）的医疗保险税：
$ 1,000 x 1.45％= $ 14.50
保留并缴纳14.50美元的医疗保险税。
自雇税
If you are self-employed, pay the entire cost of payroll taxes (aka自营税）。而且，如果您的收入超过每年的门槛，也要缴纳0.9％的医疗保险税。
假设您每年赚100,000美元。您将支付全部12.4％的社会保障税：
$100,000 X 12.4% = $12,400
因为您没有达到Medicare的工资基础，所以请勿额外支付0.9％。但是，您必须支付全部2.9％的医疗保险：
$ 100,000 x 2.9％= $ 2,900
将社会保障和医疗保险的金额加在一起：
$ 12,400 + $ 2,900 = $ 15,300
您还可以将毛工资乘以全部的FICA税：
$ 100,000 x 15.3％= $ 15,300
如果您赚取超过142,800美元，请停止计算工资基础上方工资的社会保障税。如果您赚取超过200,000美元（单人），则将所有收入乘以3.8％的额外Medicare税。
仅雇主的税款
除了您缴纳的雇主雇员工资税外，雇主还代表您的雇员支付的其他薪资税。这两个主要税是：
- Federal unemployment tax（futa）
- 国家失业税(SUTA)*
*一些州（例如宾夕法尼亚州）也将州的失业税作为雇员支付税。与您的州联系，看看您的员工是否必须付钱到失业。
Federal unemployment tax is 6.0% on the first $7,000 in employee wages. However, most states and businesses receive a tax credit of 5.4% and only pay 0.6% to FUTA. So, the maximum amount most employers pay into FUTA each year per employee is $42 ($7,000 X 0.6%). If a business or state does not receive the tax credit, the maximum amount per employee is $420 ($7,000 X 6%).
国家失业税和工资基础因州而异。通常，雇主每年都会收到有关其SUTA利率的通知。州雇主基于多个因素的利率，包括您从事业务的时间，失业索赔的数量等。与您的州核对以确定工资基础和失业税率。
Your state may have additional taxes you pay as an employer (e.g.,privilege tax）。Contact your state for more information.
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