SSA 提供 2022 年税收工资基础,受益 COLA_会计论文

SSA 提供 2022 年税收工资基础,受益 COLA

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社会保障管理局 (SSA) 周三宣布,2022 年个人应纳税收入的最高金额为 147,000 美元,需缴纳社会保障税。

%3Cp%3EAn%20increase%20from%20$142,800%20for%202021,%20the%20wage%20base%20limit%20applies%20to%20earnings%20subject%20to%20the%20tax,%2002%20%2ofly%2 20age,%20survivors,%20and%20disability%20insurance%20(OASDI)%20tax.%20Because%20the%20OASDI%20tax%20rate%20is%206.2%,%20an%20employee%20with%2020%an%2total 20employer%20at%20or%20above%20the%20maximum%20in%202022%20will%20pay%20$9,114%20in%20tax,%20with%20the%20employer%20paying%20an%20%3%Equal%3Cp%3EThe%20Medicare%20hospital%20insurance%20tax%20of%201.45%%20each%20for%20employees%20and%20employers%20has%20no%20wage%20limit%20and%20is%2020unfor%20is%2020 %3E%3Cp%3EIndividuals%20with%20earned%20income%20of%20more%20than%20$200,000%20($250,000%20for%20married%20couples%20filing%20jointly%20and%20tax%2000%20%20%20%20%20%20%20%20%20%20%20%20%20%20%200%20%20%20%20%2000%20%2000%20%2000%20%200%20%2000%20%20%20%20%2000%20 20pay%20an%20additional%20hospital%20insurance%20tax%20under%20Sec.%203103(b)(2)%20of%200.9%%20of%20wages%20with%20respect%20to%20employment%20(也%20)。 3C/p%3E%3Cp%3ES自雇%20个人%20pay%20自雇%20tax%20equal%20to%20the%20combined%20OASDI%20and%20Medicare%20taxes%20for%20both%20employees%20and%20e 2015.3%,%20up%20to%20the%20OASDI%20wage%20base%20and%202.9%%20in%20Medicare%20taxes%20on%20net%20self-employment%20income%20above%20it,%20a-bove the-line%20income%20tax%20deduction%20of%20half%20of%20the%20OASDI-equivalent%20component%20of%20self-employment%20tax.%3C/p%3E%3Cp%3EThe%20SSA%20also%20announced%20on%20Wednesday%20a%20cost-of-living%20adjustment%20(COLA)%20based%20on%20an%20increase%20in%20the%20consumer20%%202price 20the%20third%20quarter%20of%202021,%20applicable%20to%20Social%20Security%20benefits%20payable%20in%202022,%20of%205.9%,%20%20with%20with%20a%20%20%20%20%20%20%20%SE 201.3%.%3C/p%3E

领取社会保障福利的退休人员在福利减少之前达到完全退休年龄的那一年可以赚取的年度金额(收入每超过限额 3 美元减少 1 美元)从 2021 年的 50,520 美元增加到 2022 年的 51,960 美元.

年龄低于完全退休年龄的受益人将能够在 2022 年赚取高达 19,560 美元的收入(比 2021 年的 18,960 美元有所增加),然后每增加 2 美元,他们的福利就会减少 1 美元。

在完全退休年龄退休的工人的最高社会保障福利将从 2021 年的每月 3,148 美元增加到 2022 年的每月 3,345 美元。

— Paul Bonner (Paul.Bonner@aicpa-cima.com) 是 JofA 高级编辑。

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