질문하기
https://www.ssa.gov/oact/cola/rtea.html
How the "earnings test" works
Benefits Withheld 보류 When Earnings (근로소득) Exceed Exempt Amounts
(Only earned income, your wages, or net income from self-employment is covered by Social Security)
"소셜연금을 받으며 계속 일을 하면 . . . " <- - - 클릭하여 시청해보세요.
"Pension payments 연금, annuities, and the interest or dividends from your savings and investments are NOT earnings for Social Security purposes.
You may need to pay income tax, but you do not pay Social Security taxes."
'직장에서 받는 연금'이 "wages" 요건들을 충족하여 wages로 간주될 경우
"earnings test" 의 적용으로 소셜 연금의 일부가 보류될 수 있으며 . . .
정년 은퇴 연령이 지나면 근로소득 . . .이 높다고 해서 연금 액수 일부가 (withhold) 보류되지는 않으나, 사회보장 연금 외에 다른 소득이 있다면 사회보장 혜택 수령금에 대하여 '소득세 부담'이 있을 수 있는데요 . . . (such as wages, self-employment, interest, dividends and other taxable income that must be reported on your tax return).
Your adjusted gross income + Nontaxable interest + ½ of your Social Security benefits
= Your "combined income" 사회보장 “합산 소득” (Combined Income). . . https://www.ssa.gov/benefits/retirement/planner/taxes.html
https://www.irs.gov/pub/irs-pdf/p915.pdf
"소셜연금에 대한 세금, 은퇴자금과 세금 " <- - - 클릭하여 시청해보세요.
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사회보장국 §416.1110. (a)
"Wages 임금(賃金) include salaries, commissions, bonuses, severance pay, and any other special payments received because of your employment."
국세청 (IRS Publication 525)
"Severance payments are subject to social security and Medicare taxes,
income tax withholding, and FUTA tax.
Severance payments 퇴직금 are wages subject to social security and Medicare taxes."
사회보장국 Social Security Administration (SSA)에 연락하여 자세한 정보를 구하시기 권합니다.
