ستُفرض ضرائب الرواتب لعام 2019 على أصحاب الدخل المرتفع
ارتفعت الأجور الخاضعة لضريبة الضمان الاجتماعي (FICA) من 128,400 دولار إلى 132,900 دولار
Update: To read about 2020 payroll taxes, income tax brackets and the adjustment in the Social Security earnings limit, click here. |
The article below was updated on Dec. 18, 2018.
Starting Jan. 1, 2019, the maximum earnings that will be subject to the Social Security payroll tax will increase by $4,500 to $132,900—up from the $128,400 maximum for 2018, the Social Security Administration (SSA) announced Oct. 11.
The taxable wage cap usually is automatically adjusted upward each year based on increases in the national average wage.
About 177 million U.S. wage earners will pay Social Security taxes next year. Among them, nearly 12 million workers who earn above $128,400 will see more of their earnings taxed, according to the SSA.
ضرائب الرواتب: الحد الأقصى للدخل | ||
نوع ضريبة الرواتب | الحد الأقصى للدخل لعام 2019 | 2018 Maximum Earnings |
الضمان الاجتماعي | $132,900 | $128,400 |
ميديكير | بلا حدود | بلا حدود |
المصدر: إدارة الضمان الاجتماعي. | ||
معدلات ضريبة FICA
Social Security and Medicare payroll taxes are collected together as the Federal Insurance Contributions Act (FICA) tax. FICA tax rates are statutorily set and can only be changed through new tax legislation.
Social Security is financed by a 12.4 percent payroll tax on wages up to the taxable earnings cap, with half (6.2 percent) paid by workers and the other half paid by employers. Self-employed workers pay the whole 12.4 percent.
بالنسبة لأصحاب العمل والموظفين، يبلغ معدل ضريبة الرواتب الخاصة ببرنامج «ميديكير» 1.45 في المائة لكل من الطرفين على جميع الدخل (بينما يدفع العاملون لحسابهم الخاص النسبة الكاملة البالغة 2.9 في المائة)، مما يرفع إجمالي معدل الاستقطاع من الرواتب لصالح الضمان الاجتماعي وبرنامج «ميديكير» لأصحاب العمل والموظفين إلى 7.65 في المائة — مع تقييد الجزء الخاص بالضمان الاجتماعي فقط بالحد الأقصى الخاضع للضريبة.
| 2019 FICA Rate (Social Security + Medicare withholding) | |
| موظف | 7.65% (6.2% + 1.45%) |
| صاحب العمل | 7.65% (6.2% + 1.45%) |
| العاملون لحسابهم الخاص | 15.3% (12.4% + 2.9%) |
| ملاحظة: بالنسبة للعاملين بأجر، تبلغ نسبة اشتراكهم في الضمان الاجتماعي 6.2% على الدخل الذي يصل إلى الحد الأقصى الخاضع للضريبة المعمول به. أما نسبة اشتراكهم في برنامج «ميديكير» فتبلغ 1.45% على جميع الدخل. | |
ضريبة ميديكير الإضافية
لا تشمل معدلات الضرائب المذكورة أعلاه نسبة 0.9 في المائة إضافية من ضرائب برنامج «ميديكير» التي يدفعها الموظفون ذوو الرواتب المرتفعة.
بموجب أحد أحكام قانون الرعاية الصحية بأسعار معقولة، يخضع الجزء الذي يدفعه الموظف من ضريبة FICA الخاصة ببرنامج «ميديكير» لضريبة «ميديكير» الإضافية بنسبة 0.9 في المائة على المبالغ التي تتجاوز الحدود القانونية التي لا يتم تعديلها وفقاً لمعدل التضخم، وبالتالي فإنها تنطبق على عدد متزايد من الموظفين كل عام.
المبالغ السنوية الدنيا للأجور التي تستوجب دفع ضريبة «ميديكير» الإضافية هي:
- 250,000 دولار للمكلفين المتزوجين الذين يقدمون إقرارات ضريبية مشتركة.
- 125,000 دولار للمكلفين المتزوجين الذين يقدمون إقراراتهم الضريبية بشكل منفصل.
- 200,000 دولار للأفراد غير المتزوجين وجميع دافعي الضرائب الآخرين.
Additional Medicare tax withholding applies to wages and self-employment income in excess of the thresholds in a calendar year. "These threshold amounts are not indexed for inflation," explains an alert from consultancy Buck Global.
ترفع هذه الضريبة الإضافية نسبة مساهمة الموظف في برنامج «ميديكير» ضمن ضريبة FICA على الأجور التي تتجاوز الحدود المحددة إلى 2.35 في المائة؛ بينما تظل نسبة مساهمة صاحب العمل في ضريبة «ميديكير» على هذه المبالغ عند 1.45 في المائة.
لا ينبغي الخلط بين ضريبة «ميديكير» الإضافية والضريبة الدنيا البديلة المفروضة على الدخل المرتفع، والتي لا تنطوي على اقتطاعات إلزامية من الرواتب. لمزيد من المعلومات، يرجى الاطلاع على صفحة الويب الخاصة بمصلحة الضرائب الأمريكية (IRS) بعنوان «أسئلة وأجوبة حول ضريبة «ميديكير» الإضافية».
قم بتعديل الأنظمة، وأبلغ الموظفين
Employees whose compensation exceeds the current $128,400 maximum will see a decrease in net take-home pay if they don't receive an annual raise that makes up for the payroll tax's bigger bite.
مع بداية العام الجديد، ينبغي على أرباب العمل في الولايات المتحدة:
- تعديل أنظمة الرواتب لديهم لمراعاة ارتفاع قاعدة الأجور الخاضعة للضريبة في إطار ضريبة الرواتب الخاصة بالضمان الاجتماعي.
- Notify affected employees that more of their paycheck will be subject to payroll withholding.
- يجب مراعاة الزيادة في الضرائب التي يتعين دفعها عن الوظائف المعنية.
- Expect some pushback from employees who may want to be "made whole" for their share of the extended tax hit.
[SHRM members-only how-to guide: How to Establish Salary Ranges]
Time for 'Paycheck Checkups' to Adjust Withholding As the year ends, HR departments should remind employees, especially those with children and other dependents, to use the withholding calculator at IRS.gov to do a "paycheck checkup." Changes made by the 2017 Tax Cuts and Jobs Act will affect 2018 returns that taxpayers will file in 2019. "The law expanded and made significant changes to the child tax credit. It also suspended the deduction for personal exemptions," the IRS noted. "Parents and caregivers should do a 'paycheck checkup' to determine how these changes could affect their 2018 tax situation." Employees who decide to change their withholding amounts should calculate the appropriate amounts and submit a new 2019 Form W-4 to their HR or payroll departments so that paycheck adjustments can be made. "By adjusting the Form W-4, Employee's Withholding Allowance Certificate, taxpayers can ensure that the right amount is taken out of their pay throughout the year," the IRS advised. "Having the correct amount withheld from paychecks helps to ensure that taxpayers don't pay too much tax during the year—and that they have money upfront rather than waiting for a bigger refund after filing their tax return." |
Social Security Benefits to Increase
Monthly Social Security and Supplemental Security Income benefits for more than 61 million people in the U.S. will increase by 2.8 percent in 2019, the SSA also announced. The Social Security Act ties the annual cost-of-living adjustment (COLA) to increases in the consumer price index, as determined by the Department of Labor's Bureau of Labor Statistics.
According to a new 2019 SSA fact sheet, in January 2018:
- The maximum Social Security benefit for workers retiring at full retirement age in 2019 will increase to $2,861 per month, up from $2,778.
- The average Social Security benefit will rise to $1,461 per month, up from $1,422 this year.
The annual Social Security COLA is now based on the increase in the consumer price index for urban wage earners and clerical workers.
The 2.8 percent increase—the biggest jump in seven years—"means an extra $39 per month for the average retired worker and $67 more for a couple receiving benefits," tweeted Juliette Cubanski, associate director at the nonprofit Kaiser Family Foundation. "This increase is above the 2 percent COLA in 2018 and 0.2 percent in 2017," but also reflects the uptick in inflation this year.
Pension Considerations
"These changes will affect benefits for currently retired individuals as well as those contemplating retirement," said Brian Donohue, a partner in the Chicago office of October Three Consulting, a retirement plan advisory firm. "Employers that sponsor defined benefit pension plans that are coordinated with Social Security will also see an impact on benefits earned and payable under such plans," he noted. For example, "a pension formula may provide for 50 percent of an employee's final average pay minus 50 percent of the employee's Social Security benefit. Other formulas provide different levels of benefits based on pay above or below a threshold like the Social Security taxable wage base."
Income Limits for Benefits Earnings Test The 2019 Social Security cost-of-living adjustment also affects the amount that people who claim Social Security benefits before their full retirement age can earn before seeing a temporary reduction in benefits. "If you claim early retirement benefits and continue to work, be aware that the money you earn over a certain amount each year may reduce your Social Security retirement benefits (until you reach full retirement age)," wrote attorneys Joseph Matthews and Bethany Laurence at nolo.com. "Such a reduction in benefits applies only to the years you are working. It has no permanent effect on the amount of benefits you'll receive in future years." The earnings limit for those who claim Social Security benefits before age 66 (for people born in 1943 through 1954) will increase to $17,640 in 2019, up from $17,040 this year. Social Security will withhold $1 in benefits for every $2 in earnings above the limit for workers receiving benefits before their full retirement age. The earnings limit for people turning 66 in 2019 will increase from $45,360 to $46,920. Social Security will withhold $1 from benefits for each $3 earned over that limit until the month the worker turns 66. There is no earnings test after workers reach full retirement age. If they continue to work, Social Security will increase their benefits to account for continued withholding, helping to offset amounts that those who claimed early benefits may have lost under the benefits earnings test. |
2019 Income Tax Brackets
Income tax bracket adjustments for tax year 2019 were issued in November 2018 by the IRS in Revenue Procedure 2018-57. The level of income that is subject to a higher tax bracket can influence a number of decisions by employees, including how much salary to defer into a traditional 401(k) plan, which reduces taxable income for a given year by the amount contributed, or whether to participate in a nonqualified deferred income plan, if that option is available through the employer.
A comparison of income tax rates and ranges for 2019 and 2018 follows below.
الإقرار الضريبي الفردي ( باستثناء الأزواج الباقين على قيد الحياة وأرباب الأسر)
| معدل الضريبة | الدخل الخاضع للضريبة لعام 2019 | 2018 Taxable Income |
| 10% | 0 دولار – 9,700 دولار | $0 – $9,525 |
| 12% | 9,700–39,475 | 9,525–38,700 |
| 22% | 39,475–84,200 | 37,700–82,500 |
| 24% | 84,200–160,725 | 82,500–157,500 |
| 32% | 160,725–204,100 | 157,500–200,000 |
| 35% | 204,100–510,300 | 200,000–500,000 |
| 37% | أكثر من 510,300 دولار | Over $500,000 |
المتزوجون الذين يقدمون إقرارًا مشتركًا ( والزوج الباقي على قيد الحياة)
| معدل الضريبة | الدخل الخاضع للضريبة لعام 2019 | 2018 Taxable Income |
| 10% | 0 -19,400 | $0 – $19,050 |
| 12% | 19,400–78,950 | 19,050–77,400 |
| 22% | 78,950–168,400 | 77,400–165,000 |
| 24% | 168,400–321,450 | 165,000–315,000 |
| 32% | 321,450–408,200 | 315,000–400,000 |
| 35% | 408,200–612,350 | 400,000–600,000 |
| 37% | أكثر من 612,350 دولارًا | Over $600,000 |
المتزوجون الذين يقدمون إقرارات ضريبية منفصلة
| معدل الضريبة | الدخل الخاضع للضريبة لعام 2019 | 2018 Taxable Income |
| 10% | 0 دولار – 9,700 دولار | $0 – $9,525 |
| 12% | 9,700–39,475 | 9,525–38,700 |
| 22% | 39,475–84,200 | 38,700–82,500 |
| 24% | 84,200–160,725 | 82,500–157,500 |
| 32% | 160,725–204,100 | 157,500–200,000 |
| 35% | 204,100–306,175 | 200,000–300,000 |
| 37% | أكثر من 306,175 دولارًا | Over $300,000 |
أرباب الأسر
| معدل الضريبة | الدخل الخاضع للضريبة لعام 2019 | 2018 Taxable Income |
| 10% | 0 دولار – 13,850 دولار | $0 – $13,600 |
| 12% | 13,850–52,850 | 13,600–51,800 |
| 22% | 52,850 دولار – 84,200 دولار | 51,800–82,500 |
| 24% | 84,200–160,700 | 82,500–157,500 |
| 32% | 160,700–204,100 | 157,500–200,000 |
| 35% | 204,100–510,300 | 200,000–500,000 |
| 37% | أكثر من 510,300 دولار | Over $500,000 |
Revenue Procedure 2018-57 also states that among other income tax adjustments for 2019:
- The standard deduction for single taxpayers and married taxpayers filing separately rises by $200 to $12,200.
- The standard deduction for married taxpayers filing joint returns rises by $400 to $24,400.
- The standard deduction for heads of household rises by $350 to$18,350.
Update: 2019 Form W-4 Released On Dec. 11, 2018, the IRS uploaded the 2019 Form W-4 to its website. The new form is virtually identical to the 2018 version. The IRS, however, is expected to make substantive changes to the 2020 edition in keeping with the Tax Cuts and Jobs Act that took effect this year, such as replacing the option for employees to claim tax allowances for themselves and a child, dependent or spouse with the option to indicate a specific dollar amounts to be withheld for the year. "The IRS is expected to give businesses nearly a year's notice, with a revised version of the Form W-4 expected sometime in the first quarter of 2019," according to a blog post by Namely, an HR services firm. |
SHRM ذات صلة:
IRS Issues New Form W-4 and Updates Tax Withholding Calculator, SHRM Online, March 2018
SSA Revises Payroll Tax Cap for 2018; Tax Law Alters Rates and Brackets, SHRM Online, November 2017
2019 Inflation-Adjusted Limits & Thresholds:
2019 FSA Contribution Cap Rises to $2,700, IRS Belatedly Announces, SHRM Online, November 2018
For 2019, 401(k) Contribution Limit for Employees Rises to $19,000, SHRM Online, November 2018
2019 HSA Limits Rise, IRS Says, SHRM Online, May 2018
ACA's Affordability Threshold Rises in 2019, SHRM Online, May 2018
مقالات ذات صلة
تعرّف على كيفية نجاح شركة مارش ماكلينان في تعزيز رفاهية الموظفين باستخدام الأدوات الرقمية، وتحسين الإنتاجية والرضا عن العمل لأكثر من 20,000 موظف.
ويتوقع بعض الخبراء أن يساعد انتشار الذكاء الاصطناعي في مكان العمل، والزيادة المتوقعة في الإنتاجية والكفاءة المترتبة على ذلك، في بدء أسبوع العمل الذي يستمر أربعة أيام.
مع استمرار تطور تكنولوجيا الذكاء الاصطناعي، سيزداد الطلب على العمال الذين لديهم القدرة على العمل جنباً إلى جنب مع أنظمة الذكاء الاصطناعي وإدارتها. وهذا يعني أن العمال غير القادرين على التأقلم وتعلم هذه المهارات الجديدة سوف يتخلفون عن الركب في سوق العمل.