By JULIA KAGAN

Reviewed by JANET BERRY-JOHNSON

Fact checked by SUZANNE KVILHAUG

编写人：JULIA KAGAN

审核人：JANET BERRY-JOHNSON

事实核查人：SUZANNE KVILHAUG

What Is a Payroll Tax?

什么是工资税？

A payroll tax includes the taxes employees and employers pay on wages, tips, and salaries. For employees, taxes are withheld from their paychecks and paid to the government by the employer. These taxes include federal, state, and local income taxes, and the employee's share of Social Security and Medicare taxes (FICA). Taxes that employers must pay include their share of FICA as well as federal and state unemployment taxes.

工资税包括雇员和雇主针对工资、小费和薪金缴纳的税款。其中，雇员应付税款，由雇主从其薪资中预扣，然后向政府缴纳。这些税款包括联邦、州和地方所得税，以及社会保障和医疗保险税（FICA税）中雇员承担的部分。雇主必须缴纳的税款包括FICA税中雇主承担的部分以及联邦和州失业税。

KEY TAKEAWAYS

关键要点

·Payroll taxes are withheld from every employee's salary and remitted to the federal government.

工资税是从每位雇员的工资中预扣，然后向联邦政府缴纳。

·In the U.S., payroll taxes are used to fund Social Security and Medicare.

在美国，工资税用于资助社会保障和医疗保险计划。

·Both employers and employees have to pay an equivalent share of Social Security and Medicare taxes.

雇主和雇员必须缴纳同等份额的社会保障和医疗保险税。

·Payroll taxes are used to pay for government spending, specific programs, Social Security, Medicare, local infrastructure, and more.

工资税用于支付政府开支、特定计划、社会保障、医疗保险、地方基础设施等。

Understanding Payroll Taxes

了解工资税

Federal payroll taxes cover Social Security and Medicare contributions, which constitute the Federal Insurance Contributions Act (FICA) tax in the United States. These are labeled as MedFICA and FICA on pay stubs. Federal income tax, which is also withheld from employee paychecks, goes into the general fund of the U.S. Treasury.

联邦工资税涵盖社会保障和医疗保险缴款，即美国的联邦保险缴款法案（FICA）税。这些税收在工资单上被记为“MedFICA和FICA”。联邦所得税同样也是从雇员的薪资中预扣，然后进入美国财政部普通基金。

Most states and some cities and counties impose income taxes as well, and these amounts are paid directly to their coffers. In addition, employers, but not employees, also pay federal unemployment taxes for each of their employees.

美国大多数州以及部分城市和县也征收所得税，这些税款直接上缴国库。此外，雇主（而非雇员自身）也要为每位雇员缴纳联邦失业税。

In addition to income taxes, payroll taxes are collected by federal authorities and some state governments in many countries, including the U.S. These payroll tax deductions are itemized on an employee's pay stub. The itemized list notes how much is withheld for federal, state, and municipal income taxes, as well as the amounts collected for Medicare and Social Security payments.

除所得税外，包括美国在内的许多国家的联邦当局和部分州政府还征收工资税。这些工资税扣除额在雇员的工资单上逐项列出。明细清单注明了联邦、州和市所得税的预扣金额，以及医疗保险和社会保障缴款。

Governments use revenues from payroll taxes to fund specific programs, including Social Security, healthcare, and workers' compensation. Local governments may collect a small payroll tax to maintain and improve local infrastructure and services, including first responders, road maintenance, and parks.

政府将工资税收入用于资助社会保障、医疗保健和劳工赔偿等特定计划。地方政府可能会征收小额工资税，用于维护和改善地方基础设施和服务，包括第一响应人、道路维护和公园。

Tax Amounts

税额

The premise of Social Security and Medicare is that you pay into them during your working years in order to qualify to withdraw these funds after retiring or under certain medical circumstances. An employee pays 7.65% for Medicare and Social Security (6.2% for Social Security and 1.45% for Medicare). An employer also pays the same tax of 7.65% for an employee, for a total of 15.3%.

享受社会保障和医疗保险的前提是，在工作期间缴款，这样才有资格在退休后或在某些医疗情况下提取资金。雇员需为医疗保险和社会保障支付7.65%的税款（其中，6.2%用于社会保障，1.45%用于医疗保险），此外，雇主同样也要为雇员支付7.65%的税款，共计15.3%。

For Social Security, there is an income cap over which no tax for Social Security is levied. For 2023, the income cap is $160,200, and for 2024, the cap is $168,600, making the FICA portion of the U.S. payroll tax a regressive tax. There is no income limit on Medicare, but anyone who earns more than $200,000 pays another 0.9% for Medicare.

社会保障设有收入上限，即收入超过上限的，无需缴纳社会保障税。2023年和2024年的收入上限分别为160,200美元和168,600美元。因此，美国工资税中的FICA税属于累退税。虽然医疗保险没有收入限制，但是收入超过200,000美元的，需额外缴纳0.9%的医疗保险税。

Unemployment Taxes

失业税

Employers bear the primary responsibility for funding unemployment insurance. If they lay off employees, those employees are entitled to unemployment benefits. The rate of unemployment insurance the employer will pay varies by industry, state, and federal fees. Some states require employees to contribute to unemployment and disability insurance.

失业保险所需资金主要是由雇主负担。如果雇主解雇雇员，这些雇员有权领取失业救济金。雇主需支付的失业保险费率与行业、州和联邦费用有关。有些州规定，雇员需缴纳失业和伤残保险费。

Self-Employment Taxes

自雇税

Self-employed individuals, including contractors, freelance writers, musicians, and small business owners, must remit payroll taxes, sometimes referred to as self-employment taxes.

自雇人士（包括承包商、自由撰稿人、音乐家和小企业主）必须缴纳工资税，有时称为自雇税。

Unlike most salaried workers, self-employed people don't have employers to remit payroll taxes on their behalf. As a result, they must cover both the employer and employee portions of the tax on their own.

自雇人士与大多数受薪雇员不同，前者没有雇主代表他们缴纳工作税。因此，自雇人士必须自行承担雇主和雇员部分的税款。

The self-employment tax rate for 2023 and 2024 is 15.3%, including a 12.4% contribution to Social Security—old-age, survivors, and disability insurance. The other portion of the tax is a 2.9% payment to Medicare, with another 0.9% surtax for Medicare on earnings that exceed $200,000.

2023年和2024年的自雇税税率均为15.3%，其中社会保障缴款占12.4%，包括老年保险、遗属保险和伤残保险；医疗保险缴款占2.9%，收入超过200,000美元的，还要向医疗保险缴纳0.9%的附加税。

Social Security Payroll Tax

工资税中的社会保障税

Funds paid to Social Security taxes go into two trust funds: the Old-Age and Survivors Insurance (OASI) Trust Fund, which pays retirement and survivor benefits, and the Disability Insurance Trust Fund, for disability benefits. The Secretary of the Treasury, the Secretary of Labor, the Secretary of Health and Human Services, the Commissioner of Social Security, and two public trustees manage these trust funds.

社会保障缴款会进入两个信托基金：一个是老年和遗属保险（OASI）信托基金，用于支付老年和遗属养恤金；另一个是伤残保险信托基金，用于支付伤残津贴。这两个信托基金是由美国财政部长、劳工部长、卫生与公共服务部部长、社会保障专员及两名公共受托人共同管理。

The Social Security tax is 6.2%, paid by both the employee and the employer, for a total of 12.4%. Income above $160,200 in 2023 (and $168,600 in 2024) is not taxed for Social Security.

雇员和雇主均需缴纳6.2%的社会保障税，共计12.4%。2023年收入超过160,200美元（2024年收入超过168,600美元）的，无需缴纳社会保障税。

President Franklin D. Roosevelt signed the Social Security Act into law on Aug. 14, 1935, to provide a safety net for the disabled and retirees. When the program was conceived, high-wage earners were exempt from paying into the fund and receiving Social Security benefits; however, the U.S. Congress replaced the exemption with a cap that usually increases at the same rate as wages.

富兰克林·德拉诺·罗斯福总统于1935年8月14日签署《社会保障法案》成为法律，为伤残人士和退休人员提供安全保障。该计划在制定时，设想高收入者获豁免向基金缴款和领取社会保障福利；但是，美国国会将豁免改为设立上限，通常情况下上限增幅与工资增幅保持一致。

Medicare Payroll Tax

工资税中的医疗保险税

As noted above, payroll taxes also go toward Medicare. These payroll deductions go into one of two separate trust funds: the Hospital Insurance Trust Fund. The Hospital Insurance Trust Fund pays for Medicare Part A and the associated administration fees. Part A assists in covering hospital care, skilled nursing inpatient care, and, in some cases, home care.

如上所述，工资税也适用于医疗保险。这部分工资扣款会进入下列两个独立信托基金中的一个：一个是医院保险信托基金。医院保险信托基金用于支付医疗保险的A部分及相关管理费用。A部分用于支付医院护理、专业护理住院治疗及某些情况下的居家护理方面的费用。

Most people don't pay a premium for Part A (hospital insurance) since they likely paid into the program during their working years through the payroll tax. The tax for Medicare is 1.45% for the employer and 1.45% for the employee, for a total Medicare tax of 2.9%. For individuals that earn over $200,000, an additional 0.9% is charged. This additional tax only applies to the employee, not the employer.

大多数人很可能在工作期间通过工资税就A部分（医院保险）缴纳了保费，所以，无需额外缴纳。雇主和雇员的医疗保险税税率均为1.45%，共计2.9%。收入超过200,000美元的个人，还需额外缴纳0.9%的附加税。这种额外税款仅适用于雇员（而非雇主）。

The other Medicare trust fund is the Supplementary Medical Insurance Trust Fund, which assists in paying for Medicare Parts B and D and other Medicare program administration costs. Part B covers laboratory tests and screenings, outpatient care, x-rays, ambulance service, and many additional costs. Part D helps with prescription drugs. This trust fund is funded through the authorization of congress that allocates funds, the premiums from people who are enrolled in Part B and D, and other sources, such as interest earned on the fund's investments.

另一个医疗保险信托基金是补充医疗保险信托基金，用于支付医疗保险的B部分和D部分以及其他医疗保险计划管理费用。其中，B部分包含实验室检测和筛查、门诊治疗、X光检查、救护车服务和许多其他费用。D部分适用于处方药。这个信托基金的资金来源于国会授权拨款、B部分和D部分参保人员缴纳的保费及基金投资赚取的利息等。

Payroll Taxes vs. Income Taxes

工资税与所得税

There is a distinction between a payroll tax and an income tax, although both are deducted from paychecks. Payroll taxes are used to fund specific programs. Income taxes go into the general funds at the U.S. Treasury.

虽然工资税与所得税都是从薪资中扣除，但是二者之间是有区别的。工资税用于资助特定计划，而所得税进入美国财政部普通基金。

Everyone pays a flat payroll tax rate up to a yearly cap. Income taxes, however, are progressive. Rates vary based on an individual's earnings.

在不超过年度上限的情况下，均按单一税率缴纳工资税。但是，所得税是按累进税率计算，税率取决于个人收入水平。

State income tax, if any, goes into the state's treasury.

州所得税（若有）进入州国库。

What Makes Up Payroll Taxes?

工资税是由哪些部分构成？

Payroll taxes include all of the taxes on an individual's salary, wage, bonus, commission, and tips. These taxes are used to pay for Social Security, Medicare, unemployment, government programs, and local infrastructure.

工资税包括针对个人薪金、工资、奖金、佣金和小费征收的所有税款。这些税款用于支付社会保障、医疗保险、失业、政府计划及地方基础建设。

What Is the FICA Tax?

什么是FICA税？

The FICA tax stands for Federal Insurance Contributions Act and is used to pay for Social Security and Medicare. The total tax is 15.3%, split evenly between an employer and an employee, meaning each pays a tax of 7.65%. This is made up of the Social Security tax (6.2%) and the Medicare tax (1.45%).

FICA税是指联邦保险缴款法案税，用于支付社会保障和医疗保险计划，总税率为15.3%，由雇主和雇员平摊，即每方缴纳7.65%的税款。其中，社会保障税占6.2%，医疗保险税占1.45%。

Does Everyone Pay a Payroll Tax?

人人都缴纳工资税吗？

Yes, for the most part, everyone pays a payroll tax, which is automatically deducted from one's paycheck. The Social Security and Medicare taxes are regressive (everyone pays the same amount), while income tax is progressive (those that make more are taxed at a higher rate).

是的。在大多数情况下，每个人都缴纳工资税，从各自的薪资中自动扣除。社会保障和医疗保险税属于累退税（均按同一税率缴纳税款），而所得税属于累进税（收入越高，税率越高）。

The Bottom Line

总结

Payroll taxes are the taxes employees and employers pay on wages, tips, and salaries. These taxes include federal, state, and local taxes, as well as FICA taxes, which are taxes for Social Security and Medicare. These taxes are all taken out of an employee's wages.

工资税是指雇员和雇主针对工资、小费和薪金缴纳的税款。这些税款包括联邦、州和地方所得税以及FICA税（包括社会保障和医疗保险税）。税款均从雇员的工资中扣除。

These taxes are used for wide-ranging areas, including Social Security, healthcare, defense spending, government salaries, and workers' compensation. Local governments may collect a small payroll tax to maintain and improve local infrastructure and services, including first responders, road maintenance, and parks.

这些税款用于资助社会保障、医疗保健、国防开支、政府薪金和劳工赔偿等特定计划。地方政府可能会征收小额工资税，用于维护和改善地方基础设施和服务，包括第一响应人、道路维护和公园。