Imirhumo yeeNtlawulo - i-Basics for Employers

Imali yentlawulo kunye neentlawulo zeFICA

Iirhafu zerhafu zizo irhafu ezihlawulwa ngabasebenzi nabaqeshi ngenkqubo yokuhlawula. Oko kukuthi, ezi ntlawulo zithathwe ngaphandle (ekuthintelwe kuyo) umvuzo womqeshwa, ziqokelelwa ngabaqeshi, kwaye zihlawulwe ngabaqeshi egameni labasebenzi kunye nabo.

Iintlawulo zerhafu ziquka ntoni?

Iirhafu zomrhumo zentlawulo yase-US ziquka:

Intela yentlawulo ye-Federal income. Imirhumo engagqithwanga kumvuzo wokuqeshwa kwerhafu yengeniso ye-federal (FIT) ehlawulwa ngabasebenzi.

Isixa se-FIT sinqunywe ngabaqeshwa beenkcukacha banikezela ngeFomu W-4 ekuqeshweni. Le fomu inokutshintshwa ngumqeshwa nanini na kwaye ngokuphindaphindiweyo njengoko umqeshwa enqwenela.

Imirhumo ehlawulwa yokhuseleko loluntu kunye ne-Medicare , ebizwa ngeentlawulo ze-FICA (i-FICA imele "uMthetho weNkxaso-mali ka-Assurance"). Abasebenzi kunye nabaqeshi babelana ngale ntlawulo yeFICA, kunye nomqeshi ekunciphiseni isabelo sabasebenzi (isiqingatha sexabiso elifunekayo) ukusuka kumvuzo womqeshwa / umvuzo kunye nomqeshi ukuhlawula esinye isiqingatha.

Iirhafu zerhafu ziquka iirhafu ezihlawulwa ngamashishini kwi-FICA irhafu, elinganayo nemali ehlawulwa ngabasebenzi.

Iyintoni inkqubo yentela yokuhlawula?

Umqeshi ubala intlawulo epheleleyo yomqeshwa, ngoko ke, ngokusekelwe kumvuzo ophezulu womqeshwa:

Ziziphi iirhafu zokubamba iirhafu ze-FICA?


Izinga lentlawulo yomqeshwa yokhuseleko loluntu li-6.2%.

Intlawulo yerhafu yomqeshi yokhuseleko loluntu nayo i-6.2% (12.4% iyonke). Inxalenye yoKhuseleko lweNtlalo yerhafu ifakwe ngonyaka ngamnye kumvuzo ophezulu phantsi koKhuselo loLuntu .

Intlawulo yerhafu yomqeshwa kwi-Medicare yi-1.45% (imali engagcinwanga). Intlawulo yerhafu yomqeshi yerhafu ye-Medicare nayo i-1.45% (2.9% iyonke).

Ukususela kunyaka werhafu ka-2013, kukho irhafu yonyango eyongezelelweyo eyenziwe kubantu abafumana imali engenayo. Le rhafu ingu-0.09%, inqatshelwe kwingeniso engaphezulu kwama-200,000 ngonyaka. Irhafu iyahlawulwa ngokusekelwe kwinqanaba lomvuzo lomntu kunye ne-state tax taxing status.

Akukho myingeni wemvuzo werhafu ye-Medicare; yonke imivuzo ehlanganisiweyo kunye nemivuzo ilawulwa yerhafu ye-Medicare.

Umsebenzi womsebenzi weerhafu wombuso njani?

Irhafu yentlawulo karhulumente ibandakanya ukukhishwa kwerhafu yengxowa karhulumente, kulawo mazwe atyala irhafu yengeniso. Ukongezelela, ezinye iintlawulo zerhafu zombuso:

Iintlawulo zerhafu zombuso zisebenza kwishishini lakho kuxhomekeke apho apho abasebenzi bakho basebenza khona.

Abaqeshi bahlawula njani ukuhlawula irhafu?

Inkqubo yentlawulo yerhafu ibandakanya amanyathelo amaninzi. Emva kokuba ubale ixabiso lemali yentlawulo yerhafu yombuso kunye neentlawulo ze-FICA kwaye wawagodla la matyala avela kwiintlawulo zokuhlawula abasebenzi:

Buyela Kuzo Zonke Imirhumo YeeNtlawulo