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Understanding Employment Taxes

Understanding Employment Taxes

認識就業稅



Flexible Spending Account (FSA)

靈活支出賬戶


(FSA)A flexible spending account (FSA) is a type of savings account that provides the account holder with specific tax advantages. An FSA, sometimes called a “flexible spending arrangement,” can be set up by an employer for employees. The account allows you to contribute a portion of your regular earnings; employers also can contribute to employees’ accounts. Distributions from the account must be used to reimburse the employee for qualified expenses related to medical and dental services.

靈活支出賬戶 (FSA) 是一種儲蓄賬戶,可以為賬戶戶主提供特定的稅收優惠。FSA,有時也被 稱為“靈活支出安排”,由雇主為員工設立的。該帳戶允許你將一部分收入供款到該帳戶;雇主也可以為員工的賬戶供款。該帳戶供款的分配必須用於償還員工的醫療和牙科服務相關的合格費用


Dependent Care Flexible Spending Account (FSA)

被撫養人靈活支出賬戶 


(FSA)Dependent-care flexible spending accounts let employees use tax-exempt funds to pay for childcare expenses they incur while at work. Employees can also use FSAs to cover care expenses for qualifying dependent adults who live in their home, including spouses and parents. Parents and guardians can save a significant amount of money when they use an FSA, rather than after-tax dollars, to pay for dependent-care expenses.

被撫養人靈活支出賬戶允許員工使用免稅資金來支付他們在工作時產生的育兒費用。員工還可以使用FSA 來支付居住在其家中合格的被撫養成年人的護理費用,包括配偶和父母。當父母和監護人使用FSA而不是稅後資金來支付被撫養人護理費用時,可以省下大筆資金

Employers take dependent-care FSA contributions out of employee paychecks before taking out most taxes, making those contributions exempt from federal income taxes, payroll taxes, and some state income taxes. Some states charge income taxes on FSA contributions. The maximum dependent-care FSA contribution is $5,000 a year per household or the amount of the earned income reported by the employee or spouse, whichever is less.

雇主在扣除大部分稅款之前,會從員工薪水中扣除被撫養人FSA 供款,從而使這些供款免於聯邦所得稅,工資稅和一些州的所得稅。一些州對FSA 供款徵收所得稅。被撫養人FSA 的最高供款額度為每個家庭每年 $5,000 美元,或者由員工,或配偶申報的收入,兩者以較低者為準


Section 125 Cafeteria Plan

第125條自助式計劃


A Section 125 plan is part of the IRS code that enables and allows employees to take taxable benefits, such as a cash salary, and convert them into nontaxable benefits. These benefits may be deducted from an employee's paycheck before taxes are paid. Cafeteria plans are particularly good for participants who have regular expenses related to medical issues and child care.

第125 條計劃是美國國稅局法規的一部分,該法規授權並允許員工獲得應課稅福利,例如現金工資,並將其轉換為非課稅福利。這些福利可以在繳納稅款之前從員工的薪水中扣除。自助式計劃特別適合有定期醫療和兒童保育的常規費用的參與者

Employees enrolled in a Section 125 plan can set aside insurance premiums and other funds pretax, which can then be used on certain qualified medical and child care expenses. Participating employees can save from 28% to 48% in combined federal, state, and local taxes on a variety of items that they typically already purchase with out-of-pocket post-tax funds. Employers can save an additional 7.65% on their share of payroll taxes.

參加第125 條計劃的員工可以在稅前留出保險費和其他資金,可將其用於部分合格的醫療和兒童保育費用。參與該計劃的員工可以節省 28% 到 48% 的聯邦、州和地方的各種項目的稅款,這些項目通常是用稅後資金購買的。雇主也可以額外節省 7.65% 的工資稅。POP and CDHC

僅保費計劃和消費者驅動的醫療保險

Cafeteria plans have different levels of benefits. A premium-only plan (POP) allows employees to pay their portion of insurance on a pretax basis. The flexible spending account (FSA) version allows for out-of-pocket qualified expenses to be paid pretax, which is the style of the plan described above.

自助式計劃有不同級別的福利。僅保費計劃 (POP) 允許員工在稅前支付他們的部分保險。靈活支出賬戶 (FSA) 允許在稅前支付合格的自付費用,這正是上述所描述的計劃方式

The full-blown plan is called consumer-driven health care (CDHC) plan and involves a credit system the employee can use on a discretionary basis for qualified expenses. Employees can then supplement the CDHC with their own money and use it to buy additional benefits or coverage.

這一全面的計劃被稱為消費者驅動的醫療保險 (CDHC) 計劃,包括一個信用系統,員工可以酌情支付合格費用。員工可以用自己的資金補充CDHC,並用它來購買額外的福利或保險


Employee retention credit

員工保留信貸計劃


Over the last year, lawmakers have passed many tax breaks for businesses due to the coronavirus pandemic. The tax break was first established in March 2020 in the CARES Act and has been expanded since in the December relief package and the American Rescue Plan Act signed in March.

由于去年新冠肺炎疫情,議員們通過了許多公司稅收減免措施。這項稅收減免最早於2020年3月在CARES 法案中首次確立,並在去年12月的救助計劃和今年3月簽署的《美國救援計劃法案》中得到了延伸和擴大

The 2020 employee retention credit gives eligible businesses a refundable tax credit of 50% of up to $10,000 in qualified wages paid per employee in 2020. That means eligible businesses can receive a credit of up to $5,000 per employee for last year.

2020年員工保留信貸計劃為符合條件的公司提供可退還的稅收抵免,抵免額為2020年每位員工支付的合格工資的50%,最高可達$10,000美元。這意味著符合條件的公司可以在去年為每位員工獲得最高 $5,000 美元的抵免額度

The American Rescue Plan Act signed into law in March expanded the credit even further, making more businesses potentially eligible and pushing back when they could claim the credit through the end of the year. In 2021, eligible businesses can deduct up to 70% of up to $10,000 in qualified wages paid per employee per quarter — bringing the total annual amount of potential credit to $28,000 per employee this year.

今年3月簽署成為法律的《美國救援計劃法案》進一步擴大了信貸額度,使更多公司有資格申請信貸,並將申請信貸期限推遲到今年年底。到2021年,符合條件的公司可以在每季度向每位員工支付的合格工資中扣除70%,最多$10,000 美元,使今年每位員工的可信貸總額達到$28,000 美元。


Source 文章來源: https://www.irs.gov/

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