Ukubala iRhafu yeRhafu yeRhafu yeRhafu, i-FICA Tax, kunye neNinzi
Ngaba ucinga ukuqhuba yakho inkqubo yokuhlawula umvuzo ? Ukubala ukurhoxisa kunye nokuncitshiswa kwabahlawuli bemisebenzi akukho nzima ukuba ulandele amanyathelo apha apha.
Injongo yakho kule nkqubo kukufumana kwisixa-mali sokuhlawula okupheleleyo (umrhumo opheleleyo ngumvuzo owenziwe ngumqeshwa) kwinkokhelo yomvuzo (inani lomvuzo wokuqeshwa). Emva kokuba ubale umvuzo wokuhlawula ixesha lokuhlawula, kufuneka ugqithise okanye ugwebe imali yokubamba iirhafu zentlawulo ye-feral, i- FICA (Intlalo yeNtlalo / i-Medicare) irhafu , irhafu yengingqi kunye neyezinye iintlawulo.
NGAPHAMBILI: UMthetho omtsha weRhafu uthinta izibalo zokungabikho
UMthetho weCandelo loCwetho kunye neMisebenzi, elisayinwe nguMongameli uTrump ngoDisemba 22, 2017, utshintshile amazinga eerhafu kumaMerika amaninzi. Olu tshintsho litshintsho lithetha utshintsho kwietrafti zokubamba kwaye zingadinga iifomu ezintsha ze-W-4 kubaqeshwa abaninzi. I-IRS ikhiphe iitheyibhile zerhafu ezihlaziyiweyo kwaye ikhuthaza abaqeshi ukuba bazalise utshintsho olufunekayo ngokukhawuleza kunokwenzeka, kodwa kungekudala ngoFebruwari 15, 2018.
Iinkcukacha zendlela ezi tshintsho zithintela ngayo iinkqubo zakho zokubhalwa kwimivuzo zichazwe kule nqaku.
Uthini umahluko phakathi kokuncitshiswa nokugodla?
Ukugodla lixesha elisetyenziselwa ukuhlawulwa kwentlawulo karhulumente okanye irhafu, njengerhafu yengeniso kunye neerhafu ze-FICA, ezithathwe kumvuzo wokuqeshwa. Ukukhutshwa kwamanye amaxabiso angathathwa kwi-paycheck yomqeshwa, njengenzuzo yomhlalaphantsi, iindleko zonyango, okanye iimali ezikhethekileyo kunye neminikelo.
Sebenzisa i-Gross Pay for All Calculations
Intlawulo epheleleyo yimalini yomvuzo womqeshwa ngexesha lokuhlawula. Xa ubala ixabiso lemali yokubamba ixabiso kunye nokuncitshiswa, kufuneka usebenzise inani lemali yokuhlawula elipheleleyo lomqeshwa ngamnye ekubaleni. Izibalo azihambelani, kunye nexabiso elincinci nelincinci lisetyenziselwa ukubala. Jonga umzekelo obalaseleyo wokubala ukufumana ulwazi olungakumbi malunga nendlela oku kusebenza ngayo.
Okukuphela kwalomgaqo kule nkqubo xa ubala i-tax revenue taxholding usetyenziso usebenzisa indlela yepesenti (ichazwe ngezantsi).
01 - Inyathelo lokuqala: Fumana ifom ye-W-4 evela kumqeshwa ngamnye
I-IRS idinga ukuba bonke abasebenzi base-US basayine i-IRS Ifom ye- W-4 kwingqesho. Le fom ibandakanya ulwazi olubalulekileyo oluya kulufuna ukuhlawula umqeshwa kunye nokuqinisekisa ukuba ingeniso kunye nokugodla ngokuchanekileyo kubalwa ngokuhlawulwa komqeshwa.
Ukongezelela kwigama lomqeshwa kunye nedilesi, ulwazi olubalulekileyo lulo:
- Inombolo yomsebenzi wokhuseleko loluntu
- Indawo yomtshato yomqeshwa,
- Inani leemali ezinikezelwa ngumqeshwa ozibango kwaye
- Nawuphi na umrhumo owongezelelweyo umqeshwa ufuna ukuba uthathe kwi-nganye ntlawulo.
Isimo somtshato, izibonelelo, kunye neemali ezongezelelweyo ziya kubakho ngokubala ukubambelela kwiNqanaba lesine.
02 - Inyathelo lesibini: Bala i-Payment Gross
Abahlawuleli baqala ukuhlawula njengomvuzo omkhulu. Ukuhlawula okuthe xaxa yintlawulo yexabiso. Kwabaqeshwa abahlawuliweyo, umyinge wonyaka ulwahlula inani lexesha lokuhlawula. Kwabasebenzi baseyure, yileyure yeeyure ezisebenzisayo amazinga (kubandakanywa amaxesha angaphezu kwexesha.
Ukuba awuqinisekanga ukuba yeyiphi inxaxheba yabasebenzi, funda eli nqaku ngoluhluko phakathi kwabasebenzi abahlawulelwayo nabasebenzi ngeyure.
Nazi imirhumo yendlela yokuhlawula ngokukhawuleza kubalwa kubasebenzi abahlawulelwayo nabasebenzi ngeyure ukuba ngaba akukho ixesha elingaphezu kwexesha elibandakanyiweyo kulo xesha lokuhlawula:
Umqeshwa ohlawulelwayo uyahlawulwa umvuzo wonyaka. Masithi umvuzo wonyaka ngowama-30,000. Umvuzo wonyaka ulwahlula inani lexesha lokuhlawula umvuzo wokufumana umrhumo wohlawulelo omnye. Ukuba uhlawula abasebenzi abahlawulelwayo kabini ngenyanga, kukho ukuhlawula kwama-24 ngonyaka, kwaye umrhumo ohlawulelwayo wexesha elilodwa lokuhlawula li-$ 1250 (ezingama-30,000 zamawaka ahlukeneyo ngama-24).
Umsebenzi weeyure ukhokhelwa ngeyure nganye yeholide. Ukuba umlinganiselo weehora lomqeshwa uyi-$ 12 kwaye wasebenza iiyure ezingama-38 kwixesha lokuhlawula, intlawulo yakhe ehlawulwayo loo ntlawulo i-$ 456.00 (i-$ 12 x 38).
Kodwa awukwenziwanga ngokuhlawula ngokukodwa kodwa ukuba ixesha elide lihlawulwa. Emva koko, uya kufuneka ubale ixesha elide lokusebenza kwabasebenzi baseyure kunye nabasebenzi abathile abahlawulelwayo. Ukuhlawulwa kwexesha elide kufuneka longezwe kwintlawulo ehlawuleyo ukuze ufumane umvuzo omkhulu.
03 - Inyathelo lesithathu: Bala ixesha elide
Bonke abasebenzi baseyure bavumelekile ukuba bafumane ixesha elidlulileyo xa basebenza ngaphezu kweeyure ezingama-40 ngeveki. Abanye abasebenzi abahlawulelwayo baxolelwa ixesha elingaphezu kwexesha, kuxhomekeke kwinqanaba labo lokuhlawula. Abasebenzi abahlawuliweyo abahlawuliweyo bafumana ixesha elide xa umvuzo wabo ulingana ne-455 yeveki ngeveki (i-$ 23,660 ngonyaka), nokuba ngaba bahlulwa njengoluleko.
Umthetho wesigqeba somsebenzi wesigqeba udinga ubuncinane obufunekayo ngaphezulu kwexesha kunye nesiqingatha amaxesha ngamahora nganye kwieyure ezingaphezu kwama-40 ngeveki. Unokuhlawula ngaphezu kwexesha elidinga ixesha elidlulileyo, kodwa ngeenjongo zethu apha siya kusebenzisa imali efunekayo. Amanye amaziko anemithetho engaphezu kwexesha elidinga ukuba ixesha elide lihlawulwe kwizinga eliphezulu. Hlola isebe lakho labasebenzi baseburhulumenteni ukwenzela iinkcukacha.
Nasi umzekelo wendlela amaxesha angaphezu kwexesha abalwa ngayo:
I-Sandy isebenza iiyure ezingama-43 ngeveki. Unelungelo lokufumana ixesha elingaphezu kweeyure ezingama-3 kwii-1.5 ngezihlandlo zakhe ngeyure. Ukuba ireyithi yeyure iyama-12, ufumana ixesha elingaphezu kweyure eziyi-18 kwieyure ezingama-3, ama-$ angama-54 engaphezulu kweeyure. Eli lixesha elidlulileyo longezwa kwimivuzo yakhe rhoqo yeeyure ezingama-480 (iiyure ezingama-40 x $ 12), ngokulinganiselwa kuma-534. Le yintlawulo yakhe epheleleyo yokuhlawula ixesha.
La manqaku malunga nexesha elingaphezu kwexesha angakunceda ukuba uhlawule umvuzo wokuhlawula ixesha elide:
Abasebenzi ngeyure kunye namaxesha angaphezulu
Ukuxoshwa kwabasebenzi abangabikho-mali: Iimfuneko zexesha elide
04 - Inyathelo lesine: Bala iRhafu yeNgeniso ye-Federal (FIT) Imali yokubanjelwa
Ukubala iRhafu yeNgeniso yeRhafu yeRhafu uya kuyimfuneko:
- Umvuzo omkhulu womqeshwa kwixesha lokuhlawula
- Ifom ye-W-4 yomqeshwa, kwaye
- Ikopi yetafile zerhafu ezivela kwi-IRS kwiSaziso 15: Isikhokelo soRhafu seMqeshi ). Qinisekisa ukuba unetafile kunyaka ochanekileyo. Itafile zatshintshile ngoJanuwari 1, 2018, ngoko uya kufuna i-table ye-2018.
Yiya kwiphepha ngoPapasho 15 othi: "Ipesenti zeeNombolo zeeNkcukacha zeNgeniso yokuNikwa kweRhafu"
Khangela itafile efana:
- Ubume obuxela ukuba utshatile okanye awutshatanga. Ukungatshatanga (kubandakanywa nesimo sekhaya-ntloko) ngakwesobunxele kwaye utshatile ungakwesokudla.
- Uhlobo lwexesha lokuhlawula. Oku kuvela kwiveki ukuya kwonyaka (oku kuthetha ukuba umntu uyahlawulwa kanye ngonyaka). Iveki nganye ngeeveki (zonke ezinye iLwesihlanu, umzekelo), kunye nenyanga-yenyanga iya kuba kabini ngenyanga (ngomhla we-1 no-15, umzekelo).
- Emva koko fumana umvuzo omkhulu womntu kule tafile.
Masithi ukhangele ixesha lokuhlawula ngeveki lomntu otshatileyo.
Khangela phantsi kwicala lasekhohlo ukufumana inani lemali ehlawulwa yiveki loo mntu. Masithi i $ 1500. Fumana i-$ 1500 kwi- "Ngaphezulu ... kodwa ungagqithanga" uluhlu. I-1500 yeedola ingaphezu kwama-$ 525 kodwa ingabi ngaphezu kwama-1626.
Uza kubona lo mgca:
Ingeniso yerhafu yokufumana ingeniso:
Ngaphezulu- kodwa kungabi ngaphezu kwe-
$ 525 $ 1626 $ 35.90 kunye ne-15%-$ 525
Kukho amanyathelo athile kule nxalenye elandelayo.
1. Faka phantsi i-$ 35.90 ukusuka kwi-"Imali yeRhafu yokuPhatha".
2. Emva koko, kufuneka ufumane ukugqithiswa kwemali yomqeshwa wakho kwinani "kwi-column excess". Susa iR $ 525 kwi $ 1500; ekunika i $ 475.
3. I $ 475 ezininzi nge-15% kwikholamu yesithathu. Oku kukunika i $ 146.25.
4. Hlanganisa i-146.25 ye-$ 35.90 kwi-R2 182.15. Yiyo loo mali oyeke ukuyihlawula umvuzo womntu kwi-tax revenue tax.
I-IRS inomlinganiselo wokubala ukukwenza le nkqubo ibe lula xa unabasebenzi abaninzi.
Emva koko, uya kufuneka ubale iintlawulo zeFICA.
05 - Inyathelo lesithandathu: Bala i-Social Security and Medicare Deductions
Kumele ulahle iirhafu ze-FICA (ukhuseleko lwezeNtlalo kunye neMedareri) ukusuka kuhlolo lokuhlawula abasebenzi . Ukubalwa kwezi zihlomelo kulungele ngqo. Ingxowa yerhafu ye-FICA yi-15.3% yomvuzo opheleleyo womqeshwa.
Ingxenye yesibalo (7.65%) igcinwe kwi-paycheck yomqeshwa, kwaye isiqingatha sihlawulwa ngumqeshi.
Kuba ngumqeshwa ngaphezulu, kunye ne-1500 yee-payout ngeveki nganye, ukubalwa yi-$ 1500 x 7.65% (.0765) malunga ne-114, 114.
Qaphela ukuba ungadlulanga irhafu yerhafu yeNhlalakahle evela kubasebenzi abafumana umvuzo ophezulu, ekubeni ukhuseleko lwezeNtlalo lugqithwe ngonyaka, kunye nexabiso eliphezulu elibekwe nguLawulo loKhuseleko loLuntu.
Uya kufuneka kwakhona uqwalasele ukunqunyulwa kweerhafu eyongezelelweyo ngenxa yabasebenzi abangenayo imali ephezulu, eqala xa umqeshwa efikelela kwisixa esithile sokuhlawula umnyaka. Irhafu eyongezelelweyo i-0.9% yentlawulo epheleleyo, kwaye iqala kwi-$ 200,000, ngokusekelwe kwimeko ye-W-4 yomqeshwa. Akukho rhafu yongeziweyo efunekayo kumqeshi.
06 - Inyathelo lesithandathu: Thatha iRhafu yeNgeniso yeMali yeNgeniso
Uninzi lwamazwe lubangela irhafu yengeniso kumvuzo womqeshwa kunye nomvuzo. Uya kufuneka wenze uphando oluthile ukuze ufumanise iimali zale ncitshitshisi kunye nendlela yokuzithumela kwigunya elifanelekileyo lokurhoxisa urhulumente / wendawo. Iimbopheleleko zakho njengomqeshi wokunciphisa, ukuhlawula nokunika ingxelo ngolu rhafu zixutyushwa kule nqaku.
Khumbula ukuhlawula kwakhona umvuzo wokuhlawula umrhumo werhafu.
Buyela Kuzo Zonke Imirhumo YeeNtlawulo
07 - Inyathelo lesisixhenxe: Thatha ezinye iinguqulelo
Awukwenzi okwenziwe ngokukodwa. Nazi ezinye iinqununu ezivela kumvuzo womqeshwa onokufuna ukubala:
- Ukukhutshwa kweminikelo yomsebenzi kwisicwangciso sezempilo
- Ukuchithwa kwe-401 (k) okanye omnye umrhumo wesicwangciso somhlalaphantsi
- Ukukhutshwa kweminikelo yemali yangaphakathi yenkampani okanye iminikelo yokunceda.
Khumbula, zonke iinqununu zisekelwe kumvuzo omkhulu.
08 - Ekugqibeleni, umzekelo wendlela umqeshwa oyi-Employee's Pay Stub aza kujonga ngayo
Kwimeko yomqeshwa ngasentla, i-stub yokuhlawula iveki ibonakala ngathi:
I-Gross Pay FIT yokulahla i-FICA Ukubamba ezinye izinto zokuhlawula i-Net Pay
I-$ 1500.00 eyi-182.15 yezigidi ezili-146.25 $ 0 $ 1171.60
09 - Ukusebenzisa i-Percentage Method Tables ukuze ubale iRhafu yeNgeniso yeNgeniso ye-Federal
Indlela yokubala yokubala ukukhupha enye indlela yokubala. Oku kubalwa kungekelwe kwingxowa-mali ephezulu kodwa kumvuzo wemali emva kokuncitshiswa kwezibonelelo zokubamba iindleko. Ngo-2018, i-IRS iye yapapasha iinkcukacha kwiSaziso 1036 ngokuchaza indlela indlela yepesenti esebenza ngayo.
Okokuqala, uthabatha inani elipheleleyo lemali yesibonelelo (kuMgca we-5 wefomu) ukusuka kwintlawulo ehlawulwayo yokubhalwa kwexesha elifanelekileyo. Ukuba umqeshwa unezibonelelo ezimbini kwaye uyahlawulwa ngeveki, inani eliza kubanjwa liza kuba yi-$ 159.60. Ukuba umrhumo weveki weeveki u-$ 650.00, imali esetyenzisiweyo ekubaleni yayiyi $ 650 engadlulanga i-$ 159.60 okanye i-$ 490.40. Emva koko sebenzisa itafile kwiSaziso 1036 ukuba ubale ukubambelela ngendlela efana neNqanaba lesine.
10 - Ungalibali ukuhlawula iintlawulo zakho zeePalagram
Kufuneka wenze idipozithi kunye ne-IRS yentlawulo engagqithwanga kumvuzo womqeshwa kwiirhafu zentlawulo ye-federal kunye neentlawulo ze-FICA kunye neemali omele uzibe njengomqeshi. Ngokukodwa, emva komvuzo ngamnye, kufuneka
- Ukuhlawula irhafu yengxowa-mali evela kubasebenzi bonke
- Ukuhlawula irhafu ye-FICA yokubamba bonke abasebenzi, kunye
- Bhatala isahlulo sakho sentlawulo ye-FICA kubo bonke abasebenzi.
Ngokuxhomekeke kubukhulu bomvuzo wakho, kufuneka wenze iifomethi ngenyanga okanye ngeveki nganye.
Kumele ufake ifayile yengxelo yekota ngeFomu 941 ebonisa iimali ozozihlawulwa kunye nendlela ohlawule ngayo.