在美國外派人員個人所得稅QA

在美國外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

各國外派人員個人所得稅QA

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2.1. 徵收外派個人所得稅

美國的聯邦所得稅由財政部的一個分支機構國稅局管理。管理所得稅評估和徵收的一套法律稱為《國內稅收法》。

2017 年稅收改革法案對美國稅收的許多方面進行了調整，該法案的正式名稱為《2018 年預算及為第二章和第五章提供調節的法案》。

聯邦政府根據聯邦保險繳款法 (FICA) 頒布有關所得稅、社會稅以及聯邦失業稅法 (FUTA) 下的失業稅（也稱為失業保險稅或再就業援助稅）的法律。

四十一個州、哥倫比亞特區、波多黎各以及這些管轄區內的許多地方分別頒布了收入、工資或職業稅法。作為 FUTA 計劃的一部分，所有州、地區和領地都必須評估自己的失業稅。

薪資稅的課稅年度為公曆年，即1月1日至12月31日。

下面顯示的稅額以美元為單位。

參考

國稅局：

• 薪資稅概述

• 聯邦失業稅概述

• 第 15 號出版物，E 號通告，雇主稅務指南

• 2018 年預算及為第二章和第五章提供調節的法案

In English

2.1. Income Taxes Imposed —

Federal income taxation in the U.S. is regulated and administered by the Internal Revenue Service, a branch of the Treasury Department. The set of laws governing the assessments and collections of income tax is called the Internal Revenue Code.

The 2017 tax reform act made adjustments to numerous aspects of taxation in the U.S., officially known as An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.

The federal government legislates laws in relation to income tax, social taxes under the Federal Insurance Contributions Act (FICA), as well as unemployment taxes, also referred to as unemployment insurance taxes or reemployment assistance taxes, under the Federal Unemployment Tax Act (FUTA).

Forty-one states, the District of Columbia, Puerto Rico, and many localities within these jurisdictions separately have legislated income, wage or occupational tax laws. As part of the FUTA program, all states, the District and territories are required to evaluate their own unemployment tax.

The tax year in the U.S. for employment taxes is the calendar year, from January 1 to December 31.

Tax amounts indicated below are in U.S. dollars.

References

Internal Revenue Service:

•  Employment Taxes Overview

•  Federal Unemployment Tax Overview

•  Publication 15, Circular E, Employer’s Tax Guide

•  An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018

2.2. 雇主扣繳範圍

大多數雇主必須向其員工代扣聯邦所得稅。

一般來說，根據聯邦所得稅預扣稅(FITW) 法律和規則，如果個人、企業或其他實體是一名或多名僱員提供服務的接受者，並且有權指揮或控制這些僱員的表現，則該實體被視為雇主。

從聯邦所得稅的角度來看，支付子公司員工薪水的母公司是這些員工的雇主，為其預扣聯邦所得稅，即使員工僅為子公司工作並在子公司的指導和控制下工作。

In English

2.2. Employer Coverage —

Most employers are required to withhold federal income tax from their employees.

Generally speaking, under the federal income tax withholding (FITW) laws and rules, an individual, business, or other entity is considered an employer if it is the recipient of services provided by one or more employees and has the authority to direct or control the performance of these employees.

The parent company that pays the wages of a subsidiary’s employees is the employer of those employees for purposes of federal income tax withholding, even though the employees work only for and under the direction and control of the subsidiary.

2.3. 員工個人所得覆蓋範圍

一般來說，如果雇主有權控制僱員執行工作的方式，則該工人被視為僱員。

法定僱員和法定非僱員免預扣聯邦所得稅，但仍需繳納所得稅。

為了確定員工是獨立承包商還是僱員，國稅局指示其審計員根據普通法測試的控制標準檢查企業與員工之間的關係，這有助於確定誰有權控制兩個基本要素：一是必須做什麼，例如工作的結果；二是必須如何完成，例如用於執行工作或服務的方法。美國國稅局審計員會審查三類證據：行為控制、財務控制和雙方關係。

出於稅務目的，員工應向雇主提供其社會安全碼 (SSN)。一般來說，美國公民和居民根據其全球收入繳納美國所得稅，任何雙重徵稅均透過外國稅收抵免約定來抵銷。非居民通常僅需要就源自美國的收入繳納所得稅，但這可能取決於任何有效的條約豁免和簽證狀態。

In English

2.3. Employee Coverage —

Generally speaking, a worker is considered an employee if an employer has the right to control the way an employee performs his or her work.

Statutory employees and statutory non-employees are not subject to federal income tax withholding, but still need to pay income taxes.

In order to determine whether a worker is an independent contractor or an employee, the IRS instructs its auditors to examine the relationship between the enterprise and the worker based on the control standards of the common-law test, which help to determine who has the authority to control two basic elements: what must be done, such as the results of the work; and how it must be done, such as the method used to perform the work or services. IRS auditors review three categories of evidence: behavioral control, financial control, and the relationship between the parties.

For tax purposes, employees are required to provide their Social Security number (SSN) to employers. Generally speaking, U.S. citizens and residents pay U.S. income tax on their worldwide income, with any double taxation offset through bilateral foreign tax agreements. Nonresidents typically are subject to income taxes on income sourced in the U.S. only, but this may depend on any valid treaty exemption and visa status.

2.4. 員工個人所得稅率和級距

美國聯邦所得稅稅率採用累進稅率，自2018年1月1日至2025年12月31日，稅率範圍為10%至37%，而2013年至2017年的稅率範圍為10%至39.6%。

如果美國國會不採取行動修改 2017 年稅收改革法案中規定截至2025 年12 月31 日的稅率為 10% 至 37%的條款，那麼從 2026 年 1 月 1 日起，所得稅稅率將再次調整為 10% 至 39.6%。

對於每個聯邦所得稅稅率，評估稅率的收入範圍取決於個人的報稅身分是單身、已婚共同報稅或是戶主。

作為美國工資單處理的一部分，適用於就業收入預扣稅的聯邦所得稅等級的收入範圍是基於通常對所有收入有效的聯邦稅率的適用範圍，但對於每個所得稅稅率，該等級為就業收入預扣稅的最低年度應稅所得高於一般所得的對應稅級。從就業收入中扣繳稅款的最低年度金額均高於一般類別的相應金額。

自 2024 年起，美國聯邦個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

單身申報年收入範圍（美元）	戶主申報身分的年收入範圍（美元）	已婚共同申報的年收入範圍（美元）	所得稅稅率
11,600 美元以下	16,550 美元以下	23,200 美元以下	10%
超過 11,600 美元至 47,150 美元	超過 16,550 美元至 63,100 美元	超過 23,200 美元至 94,300 美元	12%
超過 47,150 美元至 100,525 美元	超過 63,100 美元至 100,500 美元	超過 94,300 美元至 201,050 美元	22%
超過 100,525 美元至 191,950 美元	超過 100,500 美元至 191,950 美元	超過 201,050 美元至 383,900 美元	24%
超過 191,950 美元至 243,725 美元	超過 191,950 美元至 243,700 美元	超過 383,900 美元至 487,450 美元	32%
超過 243,725 美元至 609,350 美元	超過 243,700 美元至 609,350 美元	超過 487,450 美元至 731,200 美元	35%
超過 609,350 美元	超過 609,350 美元	超過 731,200 美元	37%

2023 年度，美國聯邦個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

單身申報年收入範圍（美元）	戶主申報身分的年收入範圍（美元）	已婚共同申報的年收入範圍（美元）	所得稅稅率
11,000 美元以下	15,700 美元以下	22,000 美元以下	10%
超過 11,000 美元至 44,725 美元	超過 15,700 美元至 59,850 美元	超過 22,000 美元至 89,450 美元	12%
超過 44,725 美元至 95,375 美元	超過 59,850 美元至 95,350 美元	超過 89,450 美元至 190,150 美元	22%
超過 95,375 美元至 182,100 美元	超過 95,350 美元至 182,100 美元	超過 190,150 美元至 364,200 美元	24%
超過 182,100 美元至 231,250 美元	超過 182,100 美元至 231,250 美元	超過 364,200 美元至 462,500 美元	32%
超過 231,250 美元至 578,125 美元	超過 231,250 美元至 578,100 美元	超過 462,500 美元至 693,750 美元	35%
超過 578,125 美元	超過 578,100 美元	超過 693,750 美元	37%

員工向雇主提交聯邦表格 W-4（員工預扣稅證明），以說明婚姻狀況和相關資訊。使用預扣津貼來減少應稅就業收入的表格可以一直使用到 2019 年，在 2019 年或更早向現任雇主提交表格的僱員仍可使用，無需進行更改。從 2020 年開始，W-4 表格不再使用預扣津貼，而是以美元金額的年收入、扣除額和稅收抵免去估算。 2020 年及之後版本的表格必須由所有開始與雇主合作的員工以及必須對表格進行更改的任何其他員工提交。支付給個人的應稅就業收入可以透過預扣 2019 年或更早提交的 W-4 表格中申報的津貼，或使用 2020 年或更晚提交的 W-4 表格中提供的資訊來減少。雇主使用 W-4 表格上的資訊來計算每個工資週期支付給員工的金額對應的所得稅。

2017年稅收改革法案於2017年12月22日簽署成為法律，自2018年1月1日至2025年12月31日生效，總體取消了僱員根據個人免稅額申請預扣津貼以減少就業收入的應扣稅款的作法，儘管不同預扣津貼制度不是依據個人免稅額，而是根據個人報稅表上可能要求的某些金額決定的。然而，作為實施該法案過渡性救濟的一部分，該法案允許國稅局自行決定能否申請依個人免稅額計算的預扣津貼，並且自2018 年以來，國稅局仍根據個人免稅額發放每年預扣津貼金額，此金額是跟2017年生效的一樣。

2024 年生效，維持與 2023 年相同，針對各種類型的工資週期的一筆預扣津貼金額如下：

工資週期頻率	一筆預扣津貼金額（美元）
每週	83 美元
雙週	165 美元
半個月	179 美元
每月	358 美元
每季	1,075 美元
每半年一次	2,150 美元
每年	4,300 美元
每日或雜項工資期間的每一天	17 美元

百分比法預扣稅和工資等級法預扣稅表可在IRS 出版物 15-T 《聯邦所得稅預扣法》中找到。出版物 15-T 中提供了以下工資週期頻率的預扣表：每週、雙週、每半個月、每月、每季、半年、每年和每日或其他。

支付給非居民外籍僱員工資的所得稅扣繳涉及在其實際工資的基礎上增加額外金額並對總額進行扣繳。在計算所得稅預扣稅時，添加到非居民外籍僱員實際工資中的金額因不同類型的工資而異。

對於通常不定期發生的補充薪資或工資（例如獎金），雇主可以選擇根據申報情況預扣稅款，將補充工資與正常工資合併，並使用適用於總收入的累進所得稅級數進行所得稅預扣，或使用統一所得稅率。補充工資預扣所得稅選用一年有效的選擇性單一稅率通常等於適用第三低個人所得稅稅率級數的稅率，不考慮適用於就業收入預扣所得稅為零稅率的稅率級數，但不涉及一般所得稅。

自2018 年至 2025 年，從補充工資中預扣所得稅的選擇性單一稅率為 22%。 自2013年至2017年，從補充薪資中預扣所得稅的選擇性單一稅率為25%。

對於在當年支付給僱員的補充工資金額超過當年支付給僱員的首個 100 萬美元的補充工資，雇主必須在付款時按統一稅率預扣聯邦所得稅，該稅率等於該年有效的個人所得稅稅級中的最高稅率。

從2018年到2025年，從補充工資中預扣所得稅的強制性單一稅率為37%。 2013年至2017年，從補充工資中預扣所得稅的強制性單一稅率為39.6%。

對於非僱員且未及時向其工作的企業提供足夠稅務識別資訊的個人, 其薪酬須使用所得稅的備用預扣稅率。適用備用預扣稅的個人通常是未及時充分地向企業提供填寫的 1099-NEC 表格的獨立承包商。有效的年備用預扣稅率通常等於第四低個人所得稅稅級的適用稅率，不考慮適用於就業收入預扣所得稅為零稅率的稅率級數，但不涉及一般所得稅。

2018年至2025年期間，備用預扣稅率為24%。 2013年至2017年期間，備用預扣稅率為28%。

In English

2.4. Rates and Thresholds —

Federal income tax rates of the U.S. are levied on a progressive scale, with rates ranging from 10% to 37% effective from Jan. 1, 2018, to Dec. 31, 2025, compared with the range from 10% to 39.6% effective from 2013 to 2017.

If the U.S. Congress does not act to amend a provision of the tax reform act of 2017 that set up the range from 10% to 37% as in effect until Dec. 31, 2025, income tax rates again would range from 10% to 39.6% starting Jan. 1, 2026.

For each federal income tax rate, the range of income upon which the rate may be assessed is depended on whether the individual has a filing status of single, married filing jointly, or head of household.

As part of payroll processing in the U.S., the income range of federal income tax brackets applicable to tax withholding on employment income are based on applicable ranges of the federal brackets generally in effect for all income, but for each income tax rate, the bracket for tax withholding on employment income has a higher minimum annual amount of taxable income than its corresponding tax bracket for income in general. The minimum annual amounts among the brackets for withholding tax from employment income all are the same amount higher than their corresponding amount for the general brackets.

Effective for 2024, U.S. federal personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income with Filing Status of Single (U.S. Dollars)	Range of Annual Income with Filing Status of Head of Household (U.S. Dollars)	Range of Annual Income with Filing Status of Married Filing Jointly (U.S. Dollars)	Income Tax Rate
Up to $11,600	Up to $16,550	Up to $23,200	10%
More than $11,600 and up to $47,150	More than $16,550 and up to $63,100	More than $23,200 and up to $94,300	12%
More than $47,150 and up to $100,525	More than $63,100 and up to $100,500	More than $94,300 and up to $201,050	22%
More than $100,525 and up to $191,950	More than $100,500 and up to $191,950	More than $201,050 and up to $383,900	24%
More than $191,950 and up to $243,725	More than $191,950 and up to $243,700	More than $383,900 and up to $487,450	32%
More than $243,725 and up to $609,350	More than $243,700 and up to $609,350	More than $487,450 and up to $731,200	35%
More than $609,350	More than $609,350	More than $731,200	37%

Effective for 2023, U.S. federal personal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income with Filing Status of Single (U.S. Dollars)	Range of Annual Income with Filing Status of Head of Household (U.S. Dollars)	Range of Annual Income with Filing Status of Married Filing Jointly (U.S. Dollars)	Income Tax Rate
Up to $11,000	Up to $15,700	Up to $22,000	10%
More than $11,000 and up to $44,725	More than $15,700 and up to $59,850	More than $22,000 and up to $89,450	12%
More than $44,725 and up to $95,375	More than $59,850 and up to $95,350	More than $89,450 and up to $190,150	22%
More than $95,375 and up to $182,100	More than $95,350 and up to $182,100	More than $190,150 and up to $364,200	24%
More than $182,100 and up to $231,250	More than $182,100 and up to $231,250	More than $364,200 and up to $462,500	32%
More than $231,250 and up to $578,125	More than $231,250 and up to $578,100	More than $462,500 and up to $693,750	35%
More than $578,125	More than $578,100	More than $693,750	37%

Employees submit federal Form W-4, Employee’s Withholding Certificate, to their employer to indicate their marital status and relevant information. A version of the form using withholding allowances to reduce taxable employment income can be used until 2019, and may still be used by employees who submitted the form with their current employer in 2019 or earlier without making any changes. Starting with 2020, Form W-4 no longer uses withholding allowances, but use annual income and deduction and tax credit in dollars to estimate the amounts. The 2020 and subsequent versions of the form must be submitted by all employees who have started working with an employer and any other employees who must make changes to the form. The taxable employment income paid to an individual may be reduced by withholding allowances declared in Forms W-4 submitted in 2019 or earlier, or by using the information provided on Forms W-4 filed in 2020 or later. Employers use the information on Form W-4 to calculate the income taxes required to be withheld each pay period from payments to employees.

The tax reform act of 2017 effective from Jan. 1, 2018, to Dec. 31, 2025 was signed into law Dec. 22, 2017. In general, it eliminated the ability of employees to apply for withholding allowances based on personal exemptions to reduce their employment income, although a different withholding allowance regime are not based on personal exemptions but on some amounts that may be claimed on an individual tax return. However, as part of transitional relief for implementing the act, the act allowed the IRS to have the discretion that withholding allowances based on personal exemptions still may be claimed. The IRS has issued withholding allowance amounts for each year since 2018 based on the ones in effect for 2017.

Effective for 2024, unchanged from 2023, the amounts of one withholding allowance, for various types of payroll periods, are as follows:

Payroll Period Frequency	Value of One Withholding Allowance (U.S. Dollars)
Weekly	U.S. $83
Biweekly	U.S. $165
Semimonthly	U.S. $179
Monthly	U.S. $358
Quarterly	U.S. $1,075
Semiannually	U.S. $2,150
Annually	U.S. $4,300
Daily or Each Day of Miscellaneous Payroll Period	U.S. $17

Tables for percentage-method withholding and wage-bracket method withholding are available in IRS Publication 15-T, Federal Income Tax Withholding Methods. Withholding tables are available in Publication 15-T for the following pay-period frequencies: weekly, biweekly, semimonthly, monthly, quarterly, semiannual, annual, and daily or miscellaneous.

Income tax withholding on wages paid to nonresident alien employees involves adding additional amount to their actual wages and withholding the total amount. The amount added to a nonresident alien employee’s actual wages when calculating income tax withholding varies depending on the types of payroll period.

For supplemental wages or pay usually occurring irregularly, such as bonuses, employers can choose to withhold taxes based on filing status, in which the supplemental wages are combined with regular wages and income tax withheld using the progressive income tax brackets as applied to the total income, or using a flat income tax rate. The optional flat tax rate for withholding income tax on supplemental wages in effect for a year usually is equal to the applicable rate for the third-lowest personal income tax bracket, without considering the initial bracket with a rate of zero applicable to income tax withholding on employment income, but not to income tax in general.

The optional flat tax rate for withholding income tax from supplemental wages effective from 2018 to 2025 is 22%. The optional flat tax rate for withholding income tax from supplemental wages effective from 2013 to 2017 was 25%.

For supplemental wage amounts paid to an employee during a year that exceed the first U.S. $1 million of supplemental wages paid to the employee that year, at the time of payment, employers must withhold federal income tax at a flat rate that equals to the highest rate among the rates of the personal income tax brackets in effect for that year.

The mandatory flat tax rate for withholding income tax from supplemental wages effective from 2018 to 2025 is 37%. The mandatory flat tax rate for withholding income tax from supplemental wages effective from 2013 to 2017 was 39.6%.

For individuals who are not employees and did not timely provide sufficient tax identification information to the businesses for which they performed work, a backup withholding rate of income tax is in effect for compensation they provided. Individuals who are eligible for backup withholding tax often are independent contractors who did not timely provide a sufficiently completed Form 1099-NEC to a business. The backup withholding rate in effect for a year generally is equal to the applicable rate for the fourth-lowest personal income tax bracket, without considering the initial bracket with a rate of zero applicable to income tax withholding on employment income, but not to income tax in general.

The backup withholding rate is 24% effective from 2018 to 2025.
The backup withholding rate was 28% effective from 2013 to 2017.

2.5. 僱主扣繳稅號登記

雇主在向 IRS 寄送表格和繳納預扣稅款之前必須擁有雇主識別號碼 (EIN)。

雇主可以使用 IRS 網站在線申請 EIN，方法是致電 800-829-4933，或透過傳真或郵寄表格 SS-4（雇主識別號碼申請）至 IRS。

雇主必須註冊並透過電子方式在電子聯邦納稅系統繳納聯邦稅。

In English

2.5. Registration —

Before remitting forms and withheld taxes to the IRS, employers must have an employer identification number (EIN).

Employers can apply for an EIN online using the IRS website, by calling 800-829-4933, or by faxing or mailing Form SS-4 (Application for Employer Identification Number) to the IRS.

Employers also must register to pay federal taxes electronically through the Electronic Federal Tax Payment System.

2.6. 員工個人所得應稅金額

需繳納聯邦所得稅的薪資包括薪水、假期津貼、獎金、佣金和附加福利。這些付款可以是以現金或其他形式支付。

一般來說，除非聯邦國內稅收法或財政部條例明確免稅，否則僱員收到的與為雇主提供的服務相關的所有有形和無形物品均被視為應納稅。

不同類型的薪酬，例如某些附加福利、不合格的遞延薪酬計劃、黃金降落傘付款、根據自願擔保向僱員閒置時間支付的款項以及某些補充的失業福利，均需繳納聯邦所得稅。

雇主必須對員工從顧客方收到的小費代扣聯邦所得稅。

如果付款以實物形式支付，例如商品、食品或衣物，則此類付款在提供時的公平市場價值需繳納聯邦所得稅預扣稅。

支付僱員社會安全稅和醫療保險稅但不從僱員工資中扣除的雇主必須將付款金額計入僱員工資中，以用於預扣聯邦所得稅。

雇主必須將員工個人使用公司汽車視為應稅附加福利，並在計算其價值後將其報告為員工收入。儘管這項福利需要繳納聯邦所得稅，但不包括在聯邦所得稅預扣中。

雇主資助的退休計劃，包括《國內稅收法》第 401(k) 條規定的某些遞延薪酬計劃，允許員工透過將不超過年度門檻金額的工資遞延放至計劃中以減少初始應稅工資。雇主提撥款也可以在一定限度內不產生初始稅務。雇主和員工對《國內稅收法》第 125 條自助餐計畫福利的繳款通常無需納稅，除非員工選擇以現金形式領取福利。

許多由雇主提供的醫療保健計劃可以在不給員工帶來稅務支出下提供。每年不超過一定金額的扶養援助金也可以免徵所得稅。 5萬美元內的團體定期人壽保險費用不包含在聯邦所得稅中。

某些附加福利，例如教育援助、雇主提供的行動電話、合格的交通附加福利和某些膳食，通常在一定金額內無需繳納聯邦所得稅預扣稅。

雖然作為僱傭關係一部分所提供的獎品和獎勵通常需要納稅，但一些因服務年限提供的有形非現金獎勵以及滿足嚴格標準的安全成就獎勵可以免稅。若符合三個一般的標準，其他非現金最低限度附加福利可以不計入員工應稅工資。為了使一項福利作為最低限度的附加福利免稅，它必須是：

•貨幣價值較低，儘管財政部法規並未定義何謂低價值；

•很少發生的獎勵；和

•在管理上難以追溯。

無論如何，一些有形物品，例如節日禮物和雇主贊助的聚會或員工野餐，都符合免稅的最低限度的附加福利。

由雇主提供的個人使用行動電話, 主要出於非補償性商業原因, 則可排除為最低限度的附加福利。雇主提供手機必須有充分的商業理由。

如果是為了雇主的方便而提供的，雇主可以將偶爾向僱員提供的餐費和在營業場所提供的餐費從應稅工資中扣除。

雇主每年可以從員工的應稅工資中扣除最多 5,250 美元的教育援助，包括支付學費、書籍、用品和相關教育費用的金額。

In English

2.6. Taxable Amounts —

Wages including salaries, vacation allowances, bonuses, commissions, and fringe benefits are subject to federal income tax. These payments may be in cash or other forms.

Generally speaking, all tangible and intangible items received by employees in relation to services provided to the employer are considered taxable unless expressly exempted from tax by the federal Internal Revenue Code or Treasury Regulations.

Different types of compensation, such as certain fringe benefits, ineligible deferred compensation plans, golden parachute payments, payments made to employees based on a voluntary guarantee for idle time, and certain supplemental unemployment benefits, are subject to federal income tax withholding.

Employers must withhold federal income tax on tips received by employees from customers.

If the payments are made in kind, such as goods, food, or clothing, the fair-market value of such payments at the time of provision are subject to federal income tax withholding.

Employers who pay employees’ Social Security and Medicare taxes without deducting them from employees’ paycheck must include the payment amount in their employees’ wages for federal income tax withholding purposes.

Employers must consider employees’ personal use of a company car as a taxable fringe benefit and report it as employee income after calculating its value. Although this benefit is subject to federal income tax, it is not included in the federal income tax withholding.

Employer-sponsored retirement plans, including certain deferred compensation plans under Section 401(k) of the Internal Revenue Code, allow employees to reduce initial taxable wages by deferring amounts up to an annual threshold amount into a plan. Employer contributions also can be made without incurring initial taxes within a certain limit. Employer and employee contributions to Internal Revenue Code Section 125 cafeteria plan benefits are generally exempt from tax unless the employee chooses to receive the benefits in cash.

Many employer-provided health care plans can be provided to employees without tax consequences. Adoption assistance payments can also be excluded from income taxation up to certain amounts per year. The cost of group-term life insurance coverage is excluded from federal income tax up to U.S. $50,000.

Certain fringe benefits, such as educational assistance, employer-provided mobile phones, qualified transportation fringe benefits, and some meals, are generally not subject to federal income tax withholding up to certain amounts.

Although prizes and awards provided as part of the employment relationship are usually taxable for employment tax purposes, some tangible non-cash awards provided for length-of-service and safety achievements meeting strict standard can be exempt from tax. If three general criteria are met, other noncash de minimis fringe benefits can be excluded from employee taxable pay. In order for a benefit to be exempt as a de minimis fringe benefit, it must:

• be of low monetary value, although Treasury Regulations do not define what low value is;

• be rarely awarded; and

• be administratively impractical to track.

Some tangible items such as holiday gifts and employer-sponsored parties or picnics for employees are qualified as tax-free de minimis fringes anyway.

Personal use of mobile phone provided by the employer,  primarily for non-compensatory business reasons, can be excluded as a de minimis fringe benefit. Employers providing the cell phone must have a substantial business reason.

If provided for the employers’ convenience, the employer can exclude occasional meal money provided to employees and meals provided on business premises from taxable wages.

Employers can deduct up to U.S. $5,250 for educational assistance annually from an employee’s taxable wages, including payments for tuition, books, supplies, and related educational fees.

2.7. 扣繳方法

雇主通常使用聯邦百分比法或工資級數法來確定每個工資週期的聯邦所得稅預扣金額，並應用表格W-4（員工預扣稅證書）中包含的資訊來計算每個工資時期要預扣的聯邦所得稅。

這些表格和表單通常在其適用年份之前的深秋時提供。百分比法提供了按工資週期和婚姻狀況組成的八個表格。聯邦所得稅在付款時就發生。

百分比法預扣稅和工資等級法預扣稅表可在IRS 出版物 15-T 《聯邦所得稅預扣法》中找到。這些指導包括雇主使用修訂後的 2020 年表格 W-4 和 2020 年之前表格去計算預扣稅的五張工作表。在某些情況下，預扣補充薪資稅有特殊稅率。

In English

2.7. Withholding Methods —

Employers typically use the federal percentage method or wage-bracket method to determine the federal income tax withholding amount for each pay period, and apply the information contained in Form W-4 (Employee’s Withholding Certificate) to calculate federal income tax to be withheld for each pay period.

The tables and forms usually are available in late fall before the year for which they are applicable. The percentage method provides eight tables composed of payroll period and marital status. Federal income tax withholding occurs at the time of payment.

Tables for percentage-method withholding and wage-bracket method withholding are available in IRS Publication 15-T, Federal Income Tax Withholding Methods. The instructions include five worksheets employers  used to calculate withholding by the revised 2020 Form W-4 and pre-2020 forms. Special rates exist for withholding of supplemental pay in some circumstances.

2.8. 員工個人所得申報退稅及匯款

預扣的聯邦薪資稅必須每半週或每月存入一次，除非在季度或年度申報期內累計少於 2,500 美元，或在任何存款期內累計 10萬美元或以上。

根據次日存款規則，在存款期間任何一天聯邦所得稅、社會安全稅和醫療保險稅中累計聯邦稅款總額至少為 10萬美元的雇主必須在下一個存款日結束前存入稅款，無論雇主通常是半週存款還是每月存款。

電子匯款需要透過電子聯邦納稅系統 (EFTPS) 進行。

雇主通常每季使用 941 表格（雇主季度聯邦稅申報表）向國稅局提交薪資納稅申報表。這些申報表一般於 4 月 30 日、7 月 31 日、10 月 31 日和 1 月 31 日截止。

雇主必須在 1 月 31 日之前向所有員工分別提交 W-2 表格（工資和稅務報表），以報告從就業中獲得的收入以及上一年的預扣稅款。該表格的副本還必須在 1 月 31 日之前向社會安全管理局提交。持有至少250份W-2表格的雇主必需以電子方式向SSA提交表格。

另外也可能需要提交其他與就業相關的各種稅務必要跟例外情形的報稅表。

In English

2.8. Returns and Remittance —

Withheld federal employment taxes must be deposited either semiweekly or monthly, unless it accumulates less than U.S. $2,500 during the quarterly or annual return period or accumulates U.S. $100,000 or more  during any deposit period.

According to the next-day deposit rule, an employer who accumulates at least U.S. $100,000 in total federal tax liability among federal income tax, Social Security tax, and Medicare tax on any day during a deposit period must deposit the taxes before the close of the next business day, regardless of whether the employer typically deposits semiweekly or monthly.

Electronic remittance needs to be processed through the Electronic Federal Tax Payment System (EFTPS).

Employers typically submit their employment tax returns to the Internal Revenue Service on a quarterly basis using Form 941, Employer’s Quarterly Federal Tax Return. These returns are generally due on April 30, July 31, Oct. 31 and Jan. 31.

Employers must separately provide Form W-2, Wage and Tax Statement, to all employees before Jan. 31 to report income earned from employment and taxes withheld for the previous year. A copy of the form must also be submitted to the Social Security Administration before Jan. 31. Employers with at least 250 Forms W-2 are required to submit the forms to the SSA electronically.

Other tax returns applicable to various tax exceptions and inclusions related to employment may require to be submitted as well.

2.9. 員工持股計畫

一般來說，雇主可以用法定或非法定（不合格）股票選擇權獎勵員工，並適用一些特殊的稅務待遇。

股權補償可以採取多種形式。真正的股權計劃包括授予股票選擇權和限制性股票。

員工持股計畫：雇主可以提供員工持股計畫（ESOP）。這些計劃就像一種合格的退休計劃，使贊助的雇主有權在該計劃的提撥中獲得稅收減免。根據員工持股計劃，員工可以在沒有納稅義務的情況下累積福利，直到他們可以從計劃中獲得分配。

員工購買股票計劃：為了使員工購買股票計劃有利於稅收目的，每年每名員工可透過該計劃購買的股票的公平市場價值不得超過 25,000 美元。雇主對透過 ESPP 提供的股票價格不得超過15% 的折扣。也就是說，選擇權行使價格，即購買股票的價格，可以低至股票公平市價的85%。如果員工保留股票的時間夠長，他們最終處置股票時賺到的錢將被視為資本利得而不是普通收入，這可以減少他們的稅務義務。

法定或激勵性股票選擇權（ISO）：除了那些須繳納替代最低稅的員工，激勵性股票選擇權在行使時不會產生所得稅，除非員工以不合格的處置方式出售股票，即在授予ISO之日起兩年內或行使ISO之日後一年內出售。雇主必須在僱員的 W-2 表格上報告該收入，並且雇主可以對不合資格處置的當年的薪酬收入進行稅收減免。

非法定股票選擇權：如果股票選擇權計畫不符合國內稅收法典對 ISO 的要求，則該選擇權為非法定股票選擇權 (NSO)。 NSO 徵稅的時間取決於是否可以根據稅法的要求在授予日確定選擇權的公平市場價值。雖然在授予 NSO 時不會確認接收者的應稅收入，但授予時沒有易於確定的公平市場價值的選擇權，在行使時應向僱員全額徵稅。

其他員工股票/股權安排：雇主以股票形式為高階主管提供激勵薪酬的創新股票計畫，包括：

•股票增值權，賦予員工在特定日期後取得代表股票增值的現金或股票的權利；

•虛擬股票計劃，即承諾在未來某個日期以股票或現金支付等值股票的價值；

•要求員工達到某些預定目標的績效獎勵計畫；

•股票回購協議；

•初級股票計劃；和

•折扣股票選擇權計劃，由於需要遵守《國內稅收法》第 409A 條的要求，因此通常不受歡迎。

不合格的遞延薪酬：不合格的遞延薪酬計畫可以包括承諾在未來以股票作為薪酬支付，通常是在績效達成後的隔年支付。這些複雜的安排通常受稅法第 409A 條管轄，如果管理不當可能會受到重大稅務處罰，但通常是用於對高階主管提供額外的薪酬。此類計劃的一般規則是，只有在員工對薪酬擁有不可剝奪的權利時才會徵稅。這些計劃通常會設計讓員工因表現不佳或提前終止而失去承諾的薪酬。

In English

2.9. Employee Share Plans —

Generally speaking, employers can reward employees with either statutory or non-statutory (unqualified) stock options, and apply some special tax treatment.

Equity compensation can take various forms. True equity-based plans include grants of stock options and restricted stock.

Employee Stock Ownership Plans: Employers can offer an Employee Stock Ownership Plan (ESOP). These plans are like a type of qualified retirement plan, giving sponsoring employers the right to receive tax breaks on contributions made to the plan. Under ESOPs, employees can accumulate benefits without tax obligations until they can receive distributions from the plan.

Employee Stock Purchase Plans: To be beneficial for tax purposes, the fair market value of stock purchased through employee stock purchase plans cannot exceed U.S. $25,000 per employee per year. Employers are not allowed to offer a discount of more than 15% on the price  of stock provided through ESPP. That is to say, the exercise price of the option, which is the purchase price of the stock, can be as low as 85% of the fair market value of the stock. If employees keep the stock long enough, the money they earn when disposing of the stock will be treated as a capital gain rather than ordinary income, which can reduce their tax obligation.

Statutory or Incentive Stock Options (ISOs): Except for those employees subject to alternative minimum tax, incentive stock options have no income tax consequences upon exercise, unless the employee sells the stock in an unqualified manner, that is, within two years from the date of granting the ISOs or within one year after the date of exercising the ISOs. Employers must report this income on employees’ Forms W-2 and employers can get a tax deduction for the compensation income reported in the year of the disqualified disposition.

Non-statutory Stock Options: If the stock option plan does not meet the requirements of the Internal Revenue Code for ISOs, then the option is a non-statutory stock option (NSO). The timing of an NSO’s taxation depends on whether the option’s fair market value can be determined on the grant date in accordance with the tax code’s requirements. Although the recipient’s taxable income is not recognized when granting NSO, options without a readily ascertainable fair market value at the time of grant are fully taxable to the employee when they are exercised.

Other Employee Stock/Equity Arrangements: Innovative stock-based plans aimed at providing incentive compensation to executives in the form of employer’s stock including:

• stock appreciation rights, which grant employees the right to receive cash or stock representing the appreciation in the stock after a specific date;

• phantom stock plans, which promise to pay the equivalent value of the stock either in stock or cash at a future date;

•  performance award plans that require employees to achieve certain predetermined goals;

•  stock repurchase agreements;

•  junior stock plans; and

•  discount stock option plans, which generally are not popular due to the needs of complying with the requirements of Internal Revenue Code Section 409A.

Non-qualified Deferred Compensation: Non-qualified deferred compensation schemes can include promises to pay in stock as compensation in the future, generally the year following performance being achieved. These complex arrangements are typically governed by Section 409A of the tax code and can result in major tax penalties if not administered properly, but are often used to provide additional compensation to executives. The general rule of such plans is that taxation does not occur until employees have a non-forfeitable right to the compensation. The plans often are structured to result in employees forfeiting the promised compensation for underperformance or early termination.

2.10. 記錄保存

工資單記錄必須在一個或多個方便且安全的地點保留、保存並可供國稅局(IRS) 檢查，期限為與該記錄相關的納稅申報到期日或該記錄的納稅日兩者較晚起算至少四年。

支付給僱員的所有報酬的記錄都必須保留。

In English

2.10. Recordkeeping —

Payroll records must be kept, preserved, and made available for examination by the IRS at one or more convenient and secure locations for at least four years after the later of the due date of the tax for the return period to which the records relate or the date the tax was paid.

Records of all remuneration paid to employees must be retained.

2.11. 處罰

對於每次未能及時向納稅人或政府提供正確的收款人報表的行為，如果未及時糾正錯誤，將處以 260 美元的罰款，每個日曆年的最高罰款為 320 萬美元。

如果涉及預扣稅款，依安全港原則可用於避免錯誤造成的處罰，每個錯誤最高 25 美元。若未能及時提交報稅表，每月可處以與納稅申報表相關的應納稅額 5% 的罰款，最多五個月或應納稅額的 25%。

對於未及時提交納稅申報表的詐欺行為，未提交納稅申報表的每個月可處以與納稅申報表相關的應付稅款 15% 的罰款，最多五個月或應納稅款的 75%。若故意不及時提交報稅表，違規者每份申報表可被處以520 美元的罰款，金額無上限，並可被指控刑事輕罪，一經定罪可處以最高25,000 美元的罰款，或對公司處以10 萬美元的罰款，以及最高一年的監禁。

對於故意試圖透過提交納稅申報表逃避繳納薪資稅的行為，可能會被指控犯有重罪，一經定罪，可處以最高10萬美元的罰款，或者公司最高可處以50萬美元的罰款，並可處以最高5 年的監禁。

未能及時繳納薪資稅的雇主將被處以應繳稅款 2% 至 10% 的罰款。未能及時繳納申報表上顯示的稅款的雇主將受到每月應繳淨額 0.5% 或未繳納金額的部分的罰款，最高可達 25%。 如果雇主在收到 IRS 通知薪資納稅申報表中稅收缺失並要求補納稅後 10 天內未繳納待補税額，則將被處以通知和要求中金額的 0.5% 的罰款，最高可達25%，除非是出於合理原因。在某些情況下可以判處更高的處罰。

其他處罰包括涉及監禁的刑事處罰，如果雇主和僱員或負責代扣代繳稅款的雇主代理人未能履行規定預扣稅款並在申報期限內存入，則可能會受到刑事處罰。

未及時繳納的稅款會收取利息。

In English

2.11. Penalties —

For each failure to provide an accurate payee statement to a taxpayer or to the government in a timely manner, a penalty of U.S. $260 will be imposed if the error is not timely corrected, with a maximum fine of U.S. $3.2 million per calendar year.

If it involved tax withholding,  a safe harbor could be used to avoid penalty caused by error, with a maximum of U.S. $25 per error. For failure to timely file a tax return, a monthly penalty of 5% of the tax due related to the return can be assessed, up to a maximum of five months or 25% of tax due.

For a fraudulent failure to file a tax return in a timely manner, a penalty of 15% of the tax due related to the return can be assessed for each month that the return is not filed, up to a maximum of five months or 75% of tax due. For a willful failure to file a tax return in a timely manner, violators can be charged U.S. $520 per return with no upper limit on the amount, and could be charged with a criminal misdemeanor and a fined upon conviction of up to U.S. $25,000, or U.S. $100,000 for a company, and imprisonment of up to a year.

For willful attempt to evade payment of employment taxes by filing a return, a felony could be charged with a fine upon conviction of up to U.S. $100,000, or U.S. $500,000 for a company, and imprisonment of up to five years.

Employers who fail to deposit employment taxes in a timely manner are subject to penalty ranging from 2% to 10% of the taxes due. Employers that fail to pay taxes shown on a return in a timely manner are subject to a penalty of 0.5% of the net amount due for each month or the unpaid amount up to a maximum of 25%. If employers fail to pay a deficiency assessment or a tax not shown on an employment tax return within 10 days of receiving a notice and demand for payment from the IRS, they will be fined 0.5% of the amount in the notice and demand for each month the tax is not paid, up to 25%, unless the failure was due to  reasonable cause. In certain situations, higher penalties can be imposed.

Additional punishments include criminal penalties involving imprisonment. If the employer and employee or an employer’s agents responsible for withholding and remitting taxes, fail to fulfill mandated deposit and filing before deadlines, they may be subject to criminal penalties.

Failure to pay taxes in a timely manner will be imposed interest.

各國外派人員個人所得稅QA

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