세금 | 계약직의 신분에 대한 질문입니다.
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Tim6129~관련링크
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Han님이 2011-04-18 08:51:02.0에 쓰신글
>잘 몰라서 질문드립니다.
>
>계약직원은 회사에서 직원으로 보는지 아니면 컨설턴트로 보는지요?
>
>즉, 직원으로 본다면 급여줄 때 payroll tax를 원천징수하고 EDD, IRS에
>납부대행해야 하지만, 컨설턴트는 그렇게 할 필요가 없지요.
>
>미리 감사드립니다.
"즉, 직원으로 본다면 급여줄 때 payroll tax를 원천징수하고 EDD, IRS에
납부대행해야 하지만, 컨설턴트는 그렇게 할 필요가 없지요."---> Correct;if you are a consultant, then you are treated as an indepednet contractor.You, as an independent contractor, you are self-employed; you need to file Sch C or Sch C-EZ of 1040 as long as your net earnings is $400 or over $400, then you need to file Sch c and as long as the amount on Sch SE line 4 is also $400 or exceeds $400, then you need to pay your self-employment tax;the self-employment tax rate for self-employment income earned in calendar year 2011 is 13.3% (1FICA Taxes;10.4% for Social Security and 2.9% for Medicare). Also, If you are filing as a sole proprietor, or a self-employed individual, you generally have to make estimated tax payments , quarterly estimated taqxes, I mean, if you expect to owe tax of $1,000 or more when you file your return.However, you do not have to pay estimated tax for the current year if you had no tax liability for the prior year ;you were a U.S. citizen or resident for the whole year ; your prior tax year covered a 12 month period
>잘 몰라서 질문드립니다.
>
>계약직원은 회사에서 직원으로 보는지 아니면 컨설턴트로 보는지요?
>
>즉, 직원으로 본다면 급여줄 때 payroll tax를 원천징수하고 EDD, IRS에
>납부대행해야 하지만, 컨설턴트는 그렇게 할 필요가 없지요.
>
>미리 감사드립니다.
"즉, 직원으로 본다면 급여줄 때 payroll tax를 원천징수하고 EDD, IRS에
납부대행해야 하지만, 컨설턴트는 그렇게 할 필요가 없지요."---> Correct;if you are a consultant, then you are treated as an indepednet contractor.You, as an independent contractor, you are self-employed; you need to file Sch C or Sch C-EZ of 1040 as long as your net earnings is $400 or over $400, then you need to file Sch c and as long as the amount on Sch SE line 4 is also $400 or exceeds $400, then you need to pay your self-employment tax;the self-employment tax rate for self-employment income earned in calendar year 2011 is 13.3% (1FICA Taxes;10.4% for Social Security and 2.9% for Medicare). Also, If you are filing as a sole proprietor, or a self-employed individual, you generally have to make estimated tax payments , quarterly estimated taqxes, I mean, if you expect to owe tax of $1,000 or more when you file your return.However, you do not have to pay estimated tax for the current year if you had no tax liability for the prior year ;you were a U.S. citizen or resident for the whole year ; your prior tax year covered a 12 month period
작성일2011-04-19 14:35
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