缴纳社会保障税是一种悠久的传统 -自1937年以来，确切地说。雇主和雇员付款the tax. But when an employee hits the Social Security wage base, it’s game over for withholding and contributing the tax.
Although the Social Security tax rate generally does not change from year to year, the Social Security taxable wage base does.
Read on to learn more about Social Security tax. Learn what the withholding rate is, what the wages fund, and—of course—the wage base.
Your 1-minute overview of Social Security tax
Social Security tax is an employment tax employers withhold from employee wages and contribute a matching portion. Both Social Security and Medicare taxes make up thepayroll taxknown as FICA.
Here’s a quick recap of employment taxes and who pays what:
- Federal income tax: Employee
- FICA tax：员工和雇主
- Federal unemployment tax: Employer
- 州失业税：雇主（某些州的雇员加上雇员）
- 州所得税（如果适用）：雇员
- Other state taxes (if applicable): Employee
- Local income tax (if applicable): Employee
The Social Security Act, which is the law that started the program,was signed into lawin 1935. Social Security is a social insurance program. The Social Security Administration is the federal agency that administers the program.
社会保障税率
The Social Security tax withholding rate is 6.2%. You must withhold 6.2% from each employee’s wages. The Social Security employer contribution is also 6.2%.
假设员工每笔薪水收取1,000美元。您必须从工资中扣留62美元（$ 1,000 x 0.062），并额外支付62美元的社会保障税。
Again, both Social Security and Medicare make up FICA tax. Medicare tax is 1.45%. So, FICA tax is 7.65% for the employee portion and 7.65% for the employer portion (6.2% + 1.45%).
社会保障工资资金是多少？
Social Security tax funds a number of things, including benefits for:
- Retired workers
- Retired workers’ dependents
- Disabled workers’ dependents
- 幸存者
According to the Social Security Administration, retired workers receive an average monthly Social Security benefit of $1,514. Disabled workers receive an average monthly benefit of $1,259.
Social Security taxes also go towards paying for the administration of the program. After paying out benefits and administration costs, there is a surplus.联邦政府借从社会保障基金中剩下钱。政府负责支付借入资金的利息。
Social Security wage base 2022
Now, onto the good stuff. The Social Security withholding limit.
Only withhold and contribute Social Security taxes until an employee earns above the wage base. Stay up-to-date with the annual Social Security wage base because it generally changes each year.
The 2022 Social Security wage base is $147,000. The 2021 Social Security wage base is $142,800.
在员工赚取高于年工资基础之后，请勿扣留社会保障税的钱。而且，不要贡献其他任何事情。
并非所有员工都会赚取超过预扣限额。如果员工不符合此工资基础，请继续全年扣留并贡献。
The maximum Social Security contribution in 2022 is $9,114 ($147,000 X 0.062). In 2021, the contribution limit is $8,853.60 ($142,800 X 0.062).
如果您扣留超过$ 9,114（2022）或$ 8,853.60（2021），则超过工资基地，必须报销您的员工。
Remember that the amount you withhold for each employee is based on how much they earn.
Do other taxes have a wage base?
Social Security tax is the only federal tax employees pay with a wage base. Although Medicare also makes up FICA tax, it does not have a wage base. Instead, it has an additional tax once an employee earns a certain amount.
Keep in mind that some state taxes, like SUTA tax, and federal unemployment tax also have a wage base.
Social Security wage base history
Do you enjoy history? Take a look at this list of Social Security wage bases since 2000:
| Year | 社会保障工资基础 |
|---|---|
| 2022 | $ 147,000 |
| 2021 | $142,800 |
| 2020 | $137,700 |
| 2019 | $132,900 |
| 2018 | $128,400 |
| 2017 | $127,200 |
| 2016 | $118,500 |
| 2015 | $118,500 |
| 2014 | 117000美元 |
| 2013 | $113,700 |
| 2012 | $110,100 |
| 2011 | $ 106,800 |
| 2010年 | $ 106,800 |
| 2009 | $ 106,800 |
| 2008 | $102,000 |
| 2007 | $97,500 |
| 2006 | $94,200 |
| 2005 | $90,000 |
| 2004 | $ 87,900 |
| 2003 | $87,000 |
| 2002 | $84,900 |
| 2001 | $80,400 |
| 2000 | $ 76,200 |
本文已从其原始出版日期为2015年7月7日更新。
This is not intended as legal advice; for more information, please点击这里。