2013年美国个税税率变化

单位的一封邮件，通知我们税率变化。

There are some changes in tax law that will impact your paycheck in 2013. Some of these changes are in a state of flux as we wait for Congress to resolve the “Fiscal Cliff” issues. What we do know is the following:

•        The Social Security tax will return to 6.20 percent instead of the current 4.20 percent tax rate. This will result in an increase of 2 percent in the amount of Social Security tax withheld from your paycheck.
社会保障税由现有的4.2%回归到6.2%，提高2个百分点。
•        Tax tables for 2013 have not been released as of yet. Until those tables are released, we will continue to use the 2012 tax tables to calculate the amount of Federal tax to withhold from the paycheck.
2013年的税率政策确定之前，我们暂时按2012年的政策扣税。
•        Educational Assistance (tuition reimbursement) will no longer be non taxable. This reimbursement will now be subject to taxation. Tuition Reimbursement is considered Supplemental Earnings for Federal tax and is subject to the 28 percent tax rate. Combined with the State tax rate and Social Security/Medicare tax rates, this means that those reimbursements will be subject to a tax rate of 40.90 percent
教育援助（学费报销）不再免税，按“补充收入”纳联邦税，税率是28%。加上其它各种州税、社保税、医保税，这部分报销的税率是40.90%。
•        The Medicare tax rate is increasing for taxable wages over $200,000. The current tax rate is 1.45 percent and will increase to 2.35 percent for all taxable wages paid in excess of $200,000.
年收入超过20万美元的部分，医保税税率由1.45%上升到2.35%。
单位的一封邮件，通知我们税率变化。

There are some changes in tax law that will impact your paycheck in 2013. Some of these changes are in a state of flux as we wait for Congress to resolve the “Fiscal Cliff” issues. What we do know is the following:

•        The Social Security tax will return to 6.20 percent instead of the current 4.20 percent tax rate. This will result in an increase of 2 percent in the amount of Social Security tax withheld from your paycheck.
社会保障税由现有的4.2%回归到6.2%，提高2个百分点。
•        Tax tables for 2013 have not been released as of yet. Until those tables are released, we will continue to use the 2012 tax tables to calculate the amount of Federal tax to withhold from the paycheck.
2013年的税率政策确定之前，我们暂时按2012年的政策扣税。
•        Educational Assistance (tuition reimbursement) will no longer be non taxable. This reimbursement will now be subject to taxation. Tuition Reimbursement is considered Supplemental Earnings for Federal tax and is subject to the 28 percent tax rate. Combined with the State tax rate and Social Security/Medicare tax rates, this means that those reimbursements will be subject to a tax rate of 40.90 percent
教育援助（学费报销）不再免税，按“补充收入”纳联邦税，税率是28%。加上其它各种州税、社保税、医保税，这部分报销的税率是40.90%。
•        The Medicare tax rate is increasing for taxable wages over $200,000. The current tax rate is 1.45 percent and will increase to 2.35 percent for all taxable wages paid in excess of $200,000.
年收入超过20万美元的部分，医保税税率由1.45%上升到2.35%。