Aia kekahi mauʻauhau ma ke kālā loaʻa i nā mea a pau e uku, a aia nā 'auhau FICA ma luna o ka papa inoa. Pono pono ka poʻe hana i kaʻauhau i kēia mauʻauhau mai ka uku hōʻai'ē o nā limahana a uku iā lākou i ke KeʻenaʻOihana Komohana (IRS).
ʻO ka FICA kaʻauhau mālama kālā a me Medicare e ukuʻia e nā poʻe a me nā mea hana. Kāheaʻia nā lafoga FICA heʻauhauʻauhau uku no ka mea e pili ana lākou i nā uku i ukuʻia i nā limahana.
ʻElua mau māheleʻo FICA. ʻaeʻia mai ka uku uku uku a nā limahana a ukuʻia e nā limahana a me nā mea hana no (1) Social Security (OASDI) a me (2) Medicare. Hōʻike kēiaʻatikala iāʻoe i kaʻike e pili ana i ka heluʻana i kaʻauhau FICA, pehea e hōʻike ai a uku i kēia mauʻauhau, pehea nā waiwai i komoʻole i ka FICA aʻoi aku.
ʻO ka hua'ōlelo "FICA" he pōkole no ke kānāwai kālā hoʻokele kālā. Ua hoʻokumuʻia ke kānāwai i nā makahiki 1930 e uku no ka mālama ola; Ua hoʻokomoʻia ka Medicare ma hope.
ʻEhia ka nui o ka FICA Tax?
ʻO ka ukuʻo FICA he 15.3%. E hoʻonuiʻia kēlā pakeneka i ka uku keu o ka limahana o ka limahana .Ua uku ke kanaka hana a me ka limahana i 7.65%.
Eia ka uhakiʻana o kēia mauʻauhau:
- Ma loko o 7.65%,ʻo ka mahele'OASDI (Old Age, Survivors, a me nā maʻi hauʻoli, AKA, mālama mālama ola) he 6.2%, e like me ka uku uku makahiki i lalo o ka mālama ola.
- ʻO ka mahele Medicare he 1.45% no kēlā me kēia limahana, ma ka uku kālā o nā limahana .
Hoʻokuʻuʻia ka māhele Social Security i kēlā me kēia makahiki ma kahi i hoʻonohonohoʻia; ʻaʻole i kaupalenaʻia ka mahele Medicare .
He aha nā uku ukuʻole i pili i nā kālā FICA?
ʻO kekahi uku a me nā uku i kekahi poʻeʻaʻole i mālamaʻia i kaʻauhau FICA. E heluhelu i kēiaʻatikala no ka ho'ākākaʻana i "nā uku mālama ola" a me ka papa inoa o nā uku uku i loaʻaʻole mai kaʻauhau Social Security.
ʻAʻole i kāohiʻia ka uku o nā meaʻoihanaʻoihana noho kanaka ma lalo o ka pūnaewele FICA, akā, aia kekahi kānāwai'ē aʻe e pono ai ke ukuʻia kēia mauʻauhau, i kapaʻiaʻo ke Kānāwai HoʻolahaʻOihana (SECA).
Pehea e heluʻia ai nā kāpili FICA?
No ka heluʻana i ka FICA e kāohi ana i nā limahana, ponoʻoe e uku i ka uku uku o ka limahana (me nā holaʻoi aʻe) a hoʻonui i ka uku o kaʻoihana 7.65%. ʻElua mau mea nui e nānā ponoʻoe i kāu heluʻana:
- Ponoʻoe e makaʻala eʻike i ka uku nui o ka uku o ka mea hana no ka makahiki ma mua o ka palena mālama ola no ka makahiki e hiki nei i kēia manawa no ka meaʻaʻole hiki iāʻoe ke unuhi i mua o ka uku mālama ola nui i kēlā me kēia makahiki.
- Ponoʻoe e nānā aku eʻike i kaʻauhau Medicare hou e kāohiʻia i ka uku o nā poʻe uku i ukuʻia, ke loaʻa ka loaʻa kālā $ 250,000 i ka makahiki.
Eʻikeʻoeʻaʻole heʻauhau mālama ola kūpono no nā poʻe hana aʻaʻole loa he kau kālā Medicare no nā mea hana a poʻe limahana paha.
E nānā i kēiaʻatikala no nā kiko'ī e pili ana i ka heluʻana o FICA i kaʻauʻa a me ka ukuʻana i nā lafoga FICA i ka IRS.
Ināʻoe e kāohi i ka nui o ka FICA Tax
Ua unuhi nuiʻoe i kaʻauhau mālama ola mai kekahi limahana? Malia paha no kou hoʻomauʻana i ka unuhiʻana ma luna o ka maximum Securitycare.
I kekahi hihia, ponoʻoe e uku i ke kālā i ka limahana. E hōʻoia i kāu polokalamu payrollʻaʻole e helu i kēia i loaʻa i ka limahana; ʻAʻole ka hopena o ka uku keu o ka limahana no ka meaʻaʻole ia he kālā kālā.
Nā mea hou aku e pili ana i nāʻano a pau o nā 'auhau o ka hoʻohana
Ka ukuʻana i nā kālā FICA i ka IRS
Ponoʻoe e hoʻouna i kaʻauhauʻauhau FICA, me nā hōʻailona iʻauʻaʻia mai ka uku hana uku no kaʻauhauʻauhauʻauhau , i ka IRS i kēlā me kēia manawa. Pono e hanaʻia nā waihona ma ka hoʻohanaʻana i ka Electronic Federal Tax Payment System (EFTPS) a ua hanaʻia ma ka hapalua o ka pule a me ka mahina, e like me ka nui o ka nui o nā waihona no ka makahiki i hala iho nei. E heluhelu hou e pili ana i ka pehea e hoʻoholo ai i ka manawa e uku ai no ka FICA a me kaʻauhau kālā kālāʻauhau.
Ka hōʻikeʻana i nā kuhi FICA i ka IRS
Pono nā mea hana e hoʻouna i ka hōʻike kālāʻauhau uku hapaha i ka IRS ma ke Form 941 .
ʻO kēia hōʻike, no ka lā hope o ka malama ma hope o ka hopena o kēlā me kēia hapaha, hōʻikeʻia nā huina kālā i unuhiʻia mai ka uku uku uku o nā limahana, nā uku i ukuʻia e nā limahana, a me nā uku i ukuʻia ma ka hapaha.
He aha kaʻokoʻa ma waena o ka FICA a me kaʻauhauʻauhau hana?
Ua hoʻokumuʻia nāʻauhau FICA e ke Federal Compensation Act (FICA) i nā makahiki 1930 e uku, i ka mua, i ka papahana hoʻopalekana Social Security, a ma hope iho,ʻo ka Polokalamu Medicare, no nā limahana.
ʻO kahi papahana kaʻawale, i kapaʻiaʻo kaʻOihana HāʻawiʻOihana Hana (SECA) o ka makahiki 1954, koi nā kānaka e uku i kaʻauhau mālama ola a me Medicare ma ka loaʻa kālā o lākou. ʻO ka uku no kaʻauhau hanaʻokoʻa he 12.9% no ka māhele Social Security a 2.9% no Medicare. ʻO ka pānaʻi no ka mālama olaʻana e pili ana i kaʻauhau o SECA, aʻo kaʻauhau kālā Medicare hou e pili ana i ka hana kūlike a me ka uku waiwai pilikino.