종업원의 입장)
Gross Amount...........................$1,500.00
401K........................................0.00
......................................---------------
Total Wage.............................$1,500.00 - 종업원의 소득
1) Federal withholding...................-97.50
2) Social Security.......................-63.00
3) Medicare..............................-21.75
......................................--------------
Net Paid Check........................$1,317.75 - 종업원이 받은 금액
고용주의 입장)
Wage Expense...........................$1,500.00
Payroll Taxes Expenses
..1) Social Security.......................93.00
..2) Medicare..............................21.75
.......................................--------------
Total Payroll Expenses.................$1,614.75
Form 941 Report
이것은 전적으로 고용주의 책임으로 보고됩니다.
...........................종업원부담......고용주부담
1) Federal withholding.....97.50..........0.00.....= $ 97.50
2) Social Security.........63.00.........93.00.....= $156.00
3) Medicare................21.75.........21.75.....= $ 43.50
...........................----------....----------
.........................$182.25.......$114.75.....= $297.00
Form 941 보고에서 총 $297을 IRS에 납부하여야 합니다.