[BUSINESS] 미국 급여 세금(U.S payroll Tax) 관련 용어 정리

FICA란

FICA(Federal Insurance Contributions Act) Tax

: The Federal Insurance Contributions Act (FICA) is United States federal law that imposes a tax on both employees and employers that goes toward the funding of Social Security and Medicare.

사회보장 및 의료보장 세금. 

FUTA란

FUTA(Federal Unemployment Tax Act) Tax

: The Federal Unemployment Tax (FUTA) is a United States federal law that imposes a tax on employers that goes toward funding state workforce agencies and programs. These programs include unemployment insurance, as well as 50% of unemployment benefits.

실업보장 세금.

EE란

EE Rate(Employee Rate) or EE Withheld(원천징수)  

세금 중 직원들에게 부과되는 공제 비율

ER이란

ER(Employer) Contribution 

세금 중 회사에서 부담하는 비율