Employers are responsible for withholding, remitting, and filing payroll taxes on behalf of their employees. And, there are some taxes you contribute on behalf of your employees. Social Security tax is one of those essential taxes that impacts both the employer and the employee.

继续阅读以找出问题的答案：

• What is Social Security tax?
• What are Social Security taxes used for?
• How much is Social Security tax?
• 您如何计算社会保障税？
• Where and how do you report Social Security tax?

What is Social Security tax?

Social Security is a mandatory payroll tax paid by employers and employees. Employers and employees in the United States must pay the tax. This means that not only do employers need to withhold Social Security taxes from employee wages, but they also need to pay social security match, which equals the employee tax, and deposit both portions to the Social Security Administration.

社会保障是两者之一Federal Insurance Contributions Act（FICA）税。另一个是医疗保险税。

If you are self-employed, you do not pay Social Security tax. Instead, you pay self-employment tax. Self-employment tax is similar to paying both the employer和employee portion of the total FICA tax. The Self-Employed Contributions Act (SECA) mandates self-employed individuals to pay this tax.

What are Social Security taxes used for?

联邦政府使用社会保障税来资助社会保障福利。社会保障局（SSA）管理该计划，并使用税收资金来支持：

• Retired individuals
• Widows and widowers
• Individuals with disabilities
• Children and survivors of individuals

这official name for Social Security is Old-Age, Survivors, and Disability Insurance (OASDI). Most individuals who receive the tax benefit are 65 years or older. Survivors’ payments are for the surviving spouses or children of deceased workers or retired workers.

How much is Social Security tax?

So, what is the Social Security tax rate? The total amount of Social Security tax is a flat rate of 12.4%. But, both the employer and employee pay half of the tax. The employer pays 6.2%, and the Social Security employee tax is also 6.2%. Withhold the percentage from the employee’s gross taxable wages and contribute your half based on the employee’s gross taxable wages.

Social Security taxes have a wage base. So, only a certain amount of employee wages are subject to Social Security tax. The Social Security tax limit 2022 is $147,000.

工资基础是什么意思？这wage base for Social Securitymeans that you stop withholding和contributing to the tax for an employee once their wages reach the wage base for thecalendar year.Wage bases tend to increase every year to accommodate the rising cost of living.

联合（社会保障和医疗保险）FICA税率为15.3％。像社会保障一样，Medicare税分为一半，雇主和雇员都支付（总计2.9％，每人1.45％）。社会保障的工资基础确实不是申请Medicare税。一旦员工的工资达到社会保障工资基础，您必须继续扣留医疗保险税。Medicare的工资超过20万美元的额外税率为0.9％。

通常,社会保障税emplo支付yee’s wages regardless of their age or if they are receiving Social Security benefits. However, some wages, such as employee expense reimbursements, are exempt from Social Security tax. You can learn more about exempt wages in出版物15。

How do you calculate Social Security tax?

要计算社会保障税，请将员工的总应税工资乘以社会保障税率。工资频率无关紧要。您总是以相同的方式计算税。

假设您向员工支付$ 1,000gross wages。将$ 1,000乘以6.2％，以确定从员工的工资中扣留多少。因为您的贡献相同的金额，请使用计算的金额来确定您的贡献。

Social Security tax = $1,000 X 0.062 = $62

从雇员的工资中扣留62美元，并为税收的雇主部分捐款62美元。

Once the employee earns $142,800 in 2021 ($147,000 in 2022), stop withholding and contributing Social Security tax on their wage. If the employee’s wages never reach the annual wage base, do not stop withholding and contributing the tax.

Where and how do you report Social Security tax?

大多数雇主必须使用雇主的季度联邦纳税申报表941表941报告FICA税和联邦所得税预扣。报告扣留的总金额，并为社会保障做出贡献全部employees.

一些雇主可以使用944表格（雇主的年度联邦纳税申报表）报告扣留和缴纳的社会保障税。年度表格还报告了医疗保险和联邦所得税。美国国税局（IRS）通知适用的雇主，如果其业务有资格使用表格944。通常，适用的雇主是每年少于1000美元的联邦收入，社会保障和医疗保险税责任的雇主。除非美国国税局告诉您，否则请勿使用944表格。

After you complete the appropriate form, mail it to the IRS. Use theIRS表格941网站确定在哪里提交季度退货。年度申报者可以使用IRS Form 944 websitefor more information on where to mail their return.

到每年1月31日，您将为您的每个员工提供一个表格W-2。This form lists the amount of all the employment taxes you withheld from their wages during the previous year.

You will also submit Form W-2 and表格W-3（摘要传输表）给社会保障局，该局记录了当年扣留的税款。W-2和W-3表格必须在1月31日之前提交。您还必须向州税务局提交这些表格。

How do you pay Social Security taxes?

每月或半周的基础将社会保障税（以及医疗保险和联邦所得税）存入。您的存款时间表基于lookback periodof the taxes you previously reported on Form 941 or Form 944. You can learn more about the lookback period and how to determine your deposit schedule in Publication 15. Your lookback period can change, so make sure you verify your lookback period before the beginning of every calendar year.

You must useEFTP存入您的工资税。延迟税收存款可能需要支付费用。

本文已从2015年10月19日的原始出版日期开始更新。

This is not intended as legal advice; for more information, please点击这里。