Nāʻauhauʻauhau a me nā kuleana pilikino

Pehea e helu ai a hōʻikeʻia i nā hoʻopauʻana

Hōʻike nā mea hana i ka uku uku ma ka heluʻana i nā uku uku uku makahiki a me nā hoʻokaʻawaleʻana o ka uku uku e hiki ai i ka uku uku. ʻOiai he mea maʻalahi kēia i ka nānāʻana, e hoʻoholo ana i nā weheʻana o ka uku ukuʻia e koi ana iāʻoe e kaulike a hana pono me ka pololei.

Ke Kumu Kaulike no ka Net Net:

Ka uku nui o ka 'oihana (uku uku o nā hola i hanaʻia)
i ka hoʻokaʻawaleʻana i kaʻauhauʻauhau hōʻai'ē
e hoʻokuʻu i ka weheʻana i ka uku uku
like ka uku Net.

Nā hoʻokaʻawale o kaʻauhau 'auhau o ka' auhau

Pono ke kānāwai eʻauʻaʻia nāʻauhauʻauhau kālā mai ka uku uku o ka mea hana. Pono nā mea hana e hoʻokuʻu i kēia mau paʻaʻana i nā keʻenaʻauhauʻokoʻa. Aia nā hōʻaia kālā hōʻai'ē i nā mea penei:

• Kaʻauhauʻauhauʻauhauʻaupuni (ma muli o ke kāohiʻana i nā papa ma ka Hoʻopukaʻana 15)
• ʻO kaʻauhauʻauhau mālama aupuni (6.2 pakeneka aʻoi aku ka uku o kaʻauhauʻauhau o ka makahiki he $ 127,200 mai ka 2017)
• ʻO kaʻauhauʻauhau kālā (1.45 pakeneka)
• ʻO ka hōʻai'ēʻauhau Medicare hou (0.9 pakeneka) no nā limahana e loaʻa ana ma luna o $ 200,000 (he hōʻai'ēʻauhau hou kēia e hoʻomaka ana i ka makahiki 2013)
• Kaʻauhauʻauhauʻauhau Moku'āina
• Nāʻauhauʻauhau 'āina likeʻole (e like me ke kūlanakauhale, ka'āina, a me nāʻauhau kula āpau, ka pilikia o ka moku'āina a me ka hoʻokele hanaʻole).

Nā unuhi hoʻopiʻi haʻahaʻa

Hoʻokuʻuʻia ka weheʻana o ka uku no ka ukuʻana mai ka uku kīpē o ka limahana inā wale nō iʻaelike ka limahana i ka unuhi.

Hoʻoliloʻia nā hoʻoiho haʻahaʻa no ka hāʻawi a kōkua paha i nā pono likeʻole i kohoʻia e ka limahana e komo i loko.

• Nā uku hoʻopiʻi ola olakino (ke olakino, nā niho, a me nā maka)
• Nā uku pilikino ola
• Nā papa hana hoʻolimalima (e like me kahi papahana 401 (k))

• Hoʻolālā kūʻai kumukūʻai o nā limahana (polokalamu ESPP a me ESOP)
• Nā meaʻai, nāʻaʻahu, nā leʻaleʻa a me nā lilo pili pili i kaʻoihana

Hiki ke ukuʻia nā unuhi hoʻopiʻi me nā kālā kau mua ma mua o kaʻauhau kālā, ma muli o keʻano o ka uku i ukuʻia no. ʻO kekahi hoʻoili kālā mua o kaʻauhau e hoʻoemi i ka uku i ukuʻia i kaʻauhau kālā kālepa, aʻo nā hoʻoemi'ē aʻe e ho'ēmi i ka uku o nāʻauhau Social Security a Medicare. Hōʻike nā IRS Publications 15 a me 15-B i nā waiwai i loaʻa i mua o kaʻauhau no nā kumu likeʻole, aʻo ka polokalamu uku uku uku uku e kōkua iāʻoe e mālama i ka heluʻana o ka uku pānaʻi pili kālā.

Nā Loina'Āina o ka 'auhau' auhau

ʻO ke kuleana o kaʻauhauʻauhau uku e hoʻomauʻia ana ma hope o ka hāʻawiʻana i nā'auki uku i nā limahana. Aia ka hui no:

1. E uku ana i ka uku o ka mea hana o ka uku uku
2. No ka mālamaʻana i nā kālāʻauhau i kāohiʻia mai ka uku hōʻai'ē o nā limahana
3. Hoʻomākaukau i nā hōʻike hoʻoponopono hou
4. ʻIkeʻia no ka hoʻolimalima kālā uku ma o kā lākou hōʻike kālā
5. A me ka hoʻihoʻiʻana i kaʻauhauʻauhau uku

Kaʻauhauʻauhauʻauhau

Pono nā kamaliʻi e uku i kā lākou hapa o kaʻauhau uku. ʻO kēia mauʻauhau hōʻai'ē ua hoʻonuiʻia ka uku a ma luna aʻe o ka lilo o ka uku o ka uku o ka mea hana. ʻO ka māhele o ka limahana o nāʻauhauʻauhau uku, penei:

• Nāʻauhau pāpila (6.2 pakeneka a hiki i ka palena makahiki)
• Nāʻauhau kālā (1.45 pakeneka o ka uku)
• Kālepa hanaʻole o ka Federal (FUTA)
• Kālāʻauhau hanaʻole (SUTA)

Kālepa FICA

ʻO FICA kahi mea i kū i ke kānāwai Federal Assortments Act. ʻO kaʻauhau FICA o nāʻauhau Social Security a Medicare. ʻO nāʻauhau pāpila a me Medicare e ukuʻia e ka limahana a me ka mea hana. Hāʻawi ka hapalua i ka hapa o kēia mauʻauhau. ʻO ka hapalua o nā māhele FICA e hoʻonui i ka 15.3 pakeneka, e hakihaʻiʻia i lalo:

• Ka mālama mālama ola (hana ke kanaka i 6.2%)
• Ka mālama ola (ka hana hana 6.2%)
• Medicare (hana limahana 1.45%)
• Medicare (hana hana lima 1.45%)

Ma ka makahiki 2013, ua hoʻohanaʻia kaʻauhau Medicare'ē aʻe i nā limahana e hoʻololi i nāʻauhau ma keʻano o ka home, ke kāne hoʻokahi a iʻole paha he wahine make make me ke keiki hānai a nona ka uku o Medicare i $ 200,000.

ʻO ka paepae he haʻahaʻa loa no nā poʻe kāne i hoʻokaʻawale i nāʻauhauʻauhau likeʻole: $ 125,000. ʻO ka pā kālā Medicare hou e pili ana i ka loaʻa ma luna o $ 250,000 no nā meaʻauhauʻauhau i hōʻailona i nā loiloi.

He pāʻani limahana kēia. ʻAʻole kahi auhau i kauʻia ma luna o ka mea hana.

Ua piʻi ka hapahana o Social Security mai ka 4.2 pakeneka i hoʻokumuʻia i ka 2011 a me ka 2012. Ua hoʻolālāʻia ka hoʻomaha'āinaʻauhau no keʻano o ka'Āpana Kokua Lapaʻa o 2010, i hoʻonuiʻia e HR 3765 a hoʻopuka houʻia e HR 3630 Akā, ua hoʻihoʻiʻia ka hapahana o ka Social Security i ka piha o 6.2 pakeneka i ka makahiki 2013.

Kālā Pūkaʻina Pūnaewele

Pono nā mea hana e hōʻike i ko lākou mauʻauhauʻauhau uku a me ka hoʻokomoʻana i nāʻauhauʻauhau uku i ka manawa kūpono. ʻO nā'ōlelo hōʻike pūnaewele kēia:

• Hoʻolilo i nāʻauhauʻauhau āpau
• ʻO ka hoʻihoʻi hōʻailona hanaʻole āpau (Form 940 or 940EZ)
• Ka ukuʻauhau uku hapaha o ka limahana o ka limahana (Form 941)
• Kākoʻo makahiki o kaʻauʻaʻana i ka Federal Income Tax (Form 945)
• Nā Paʻa Haʻawina a me nāʻAla Auhau (W-2 Wiki)

Pono nā mea hana i nā koi e waiho i nā loiloi me nā keʻena o ka moku'āina a me nā keʻena. Hiki i nā mea hana keʻike i nā loulou i nā keʻenaʻauhauʻauhau ma o ka pūnaewele pūnaewele o ka American Payroll Association.

_{ʻOiai i kākau muaʻia e Diana Van Blaricom, he Professional Professional in Human Resources (PHR). Hoʻoponopono a hoʻoponopono houʻia e Beverly Bird.}