As an employer, it is your duty to collect a portion of each employee’s income for social security and income taxes. Participation is mandatory. In addition, there may be state, local, and unemployment taxes to be deducted. These must be collected and sent to the appropriate agency, such as the I.R.S. or a bank. The money withheld from the employee’s paycheck may be kept in the company’s checking account for a brief time until the payment is due. This may create a deceptive checking account balance. You may be tempted to use the cash for a quick financial fix. However, if you do so, you may be subject to heavy fines and be held personally responsible for the repayment of the money. Proper handling of payroll taxes demands attention to detail and adherence to policy.

For more information on payroll taxes, contact a qualified financial advisor.

翻译:薪金税

将每位雇员收入的一部分集中后上缴社会保障金和个人所得税是当老板的职责,这属于强制性职责。另外,可能还需扣缴本州或当地政府税以及失业税。这些税费收缴后会送至代理机构比如I.R.S.或者银行。从雇员薪水中扣留的资金会在公司经常帐户保留较短的一段时间直到支付到期，这就会造成一个虚假的经常账户收支平衡。你可能会冒险动用这笔现金开设一个短期储蓄账户（只要不超过上缴税收期限，开设短期储蓄账户可以获得利息），但如果你这样做了，你可能会受到高额罚款并自掏腰包重新补缴这笔资金。因此正确处理薪金税收需要注意细节并符合政策。