[IRS] 종업원 급여 관련 Taxes (IRS) Summary
2017.07.01 17:45
[ 종업원 급여 관련 Taxes (IRS) Summary ]
김동오 회계사
Federal Taxes
I. FICA
(Federal Insurance Contributions Act) taxes;- Social security Tax, Medicare Tax
- Social Security 와 Medicare Tax
- Social Security Tax 세율은 employer 와 employee 가 각각 6.2%를 부담하여 합계
12.4%임.
Medicare Tax 세율은 employer와 employee가 각각 1.45%를 부담하여 합계
2.9%임.
Social
Security tax는 Wage상한선이 있으며
2015년 기준으로 $118,500의 급여까지만 과세된다.
Medicare tax는 상한선이 없으며 모든 급여에 대하여 과세된다.
II. FUTA (Federal Unemployment Tax Act) tax -- Form
940File, Form 941 (FICA & Withholding income tax) - Who Must File Form 941 ?
Use Form 941 to report the following amounts. 1. Wages you have paid(종업원 급여). 2. Tips your employees have received(종업원이 받은 Tip소득). *No report is required for months when tips
are less than $20. 3. Federal income tax you withheld(종업원 소득세 withholding 한 부분). 4. Both the employer's and the employee's share
of social security and Medicare taxes. 5. Additional Medicare Tax withheld from
employees - When To File Form 941 ? 1. 매분기가 끝나면 그 다음달 말까지 File해야함. 2. Form 944 (FICA & Withholding income
tax):Annual Report 3. Form 941 Tax Deposit 4. Depositing Your Taxes :you must deposit all
depository taxes electronically by EFT. - Must You Deposit Your
Taxes? 1. You may have to deposit the federal income
taxes you withheld and both the employer and employee social security taxes and Medicare taxes. - When Must You Deposit
Your Taxes?