| The IRS is very strict on payroll tax and the deductions | | | | tax is $76,000 dollars a year, beyond that, taxes need |
| associated with it. Even a small miscalculation can land | | | | not be deducted from the employee. The same |
| an organization in serious trouble with this regulatory | | | | procedure is followed for Medicare taxes, calculated |
| authority. So, it is important to maintain careful records | | | | at 1.45% of the employees' salary. There is no wage |
| of payroll accounts in an organization.The first step to | | | | base for Medicare taxes, and the employee and the |
| calculating payroll tax is getting each and employee to | | | | employer goes on paying the tax independent of the |
| fill up the W-4 form from the Internal Revenue Service. | | | | salary of the employee. The Federal Unemployment |
| This form aims to calculate the payroll tax depending | | | | Taxes (FUTA) is also calculated at 6.2%, but an |
| on the marital status of an employee and the number | | | | employer can take credit up to 5.4%. The FUTA wage |
| of dependants. Since most states have payroll | | | | base is $7,000 dollars; an employee whose wages |
| structures that are based on the federal system | | | | exceed this amount in a year, stops paying FUTA |
| formulated by the IRS, this form helps organizations | | | | taxes that year. The same rules are applicable to |
| calculate the payroll tax withholding for both federal | | | | State Unemployment Taxes (SUTA) also.These |
| and state governments.Currently, the social security | | | | calculations and deductions have to be done |
| tax withheld from an employee's wages is calculated | | | | accurately to avoid any confusion. Each company |
| as 6.2% of total salary. This same amount has to be | | | | must have a payroll account to that these deductions |
| contributed by the employer, and added to the payroll | | | | are transferred to and paid to the state and central |
| account of the organization. The wage base for this | | | | governments at the end of the year. |