jetpack domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/ucmkcpa/public_html/wp-includes/functions.php on line 61215\/12\/2011 Column – Korea Town Daily<\/p>\n
\uc0ac\uc5c5\uccb4\ub294 \uc601\uc5c5\uc744 \uc2dc\uc791\ud558\uba74\uc11c \ubcf8\uc778 \ub610\ub294 \uc885\uc5c5\uc6d0\uacfc \uad00\ub828\ub41c \uae09\uc5ec(Payroll) \ud504\ub85c\uc138\uc2a4\ub97c \ud574\uc57c \ud558\ub294\ub370 \uc774 \uacbd\uc6b0 \ud68c\uc0ac \uce21\uc5d0\uc11c \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc804\ubc18\uc801\uc778 \uae08\uc561\uc774 \uc5b4\ub290 \uc815\ub3c4 \ub418\ub294\uc9c0 \ubb38\uc758\ud558\ub294 \uace0\uac1d\uc774 \uc885\uc885\uc788\ub2e4.<\/p>\n
\uc885\uc5c5\uc6d0 \uae09\uc5ec\uc138\uc640 \uad00\ub828\ud558\uc5ec \uc885\uc5c5\uc6d0\uc774 \uc9c0\ubd88\ud558\ub294 \uc138\uae08\uc740 \ubcf8\uc778 \ubd80\ub2f4\ubd84\uc774\ubbc0\ub85c \ub530\ub85c \uc124\uba85\uce58\uc54a\uace0 \uace0\uc6a9\uc8fc\uac00 \ubd80\ub2f4\ud574\uc57c\ud558\ub294 \uae08\uc561\uc744 \uc124\uba85\ud558\ub824\uace0 \ud55c\ub2e4.<\/p>\n
\uba3c\uc800 \uace0\uc6a9\uc8fc (Employer)\uac00 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc138\uae08\uc73c\ub85c\ub294 FICA(Federal Insurance Contributions Act) Tax\ub85c\uc11c \uc774\ub294 \uc0ac\ud68c\ubcf4\uc7a5\uc138\uc5d0 \ud574\ub2f9\ud558\ub294 \uac83\uc73c\ub85c \uae09\uc5ec\uc758 7.65%\ub97c \ub0a9\ubd80\ud558\uc5ec\uc57c \ud558\ub294\ub370, \uc774\ub294 OASDI(Old-age, survivors, and disability insurance) 6.2%\uc640 Medicare 1.45%\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\ub2e4.<\/p>\n
\uace0\uc6a9\uc8fc\ub294 OASDI\uc640 \uad00\ub828\ud558\uc5ec 2011\ub144\ub3c4 \uae30\uc900\uc73c\ub85c \uc885\uc5c5\uc6d0 \ud55c \uba85\ub2f9 106,800\ubd88\uae4c\uc9c0\uc778 6,621.6 \ubd88 (106,800*0.062)\uae4c\uc9c0 \ub0a9\ubd80\ud574\uc57c \ud558\uace0 Medicare\uc640 \uad00\ub828\ud558\uc5ec \uc0c1\ud55c\uae08\uc561 \uc5c6\uc774 \ucd1d \uae09\uc5ec\uc758 1.45%\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n
FUTA(Federal Unemployment Tax Act) \uc138\uae08\uc740 20\uc8fc \uc911 \uc801\uc5b4\ub3c4 \ud558\ub8e8\ub77c\ub3c4 \ud55c \uc0ac\ub78c\uc774\uc0c1 \uace0\uc6a9\ud55c \uace0\uc6a9\uc8fc\uac00 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc138\uae08\uc73c\ub85c \uc885\uc5c5\uc6d0 \ud55c \uba85\ub2f9 \uc77c\ub144\uc5d0 \uccab 7,000\ubd88\uc5d0 \ub300\ud558\uc5ec 0.8%\ub97c \uc5f0\uac04 \ubd80\ub2f4\ud574\uc57c \ud55c\ub2e4.<\/p>\n
FUTA \uc138\uae08\uc740 State Unemployment Fund\uc5d0 \ub0a9\ubd80\ud558\ub294 \uae08\uc561\uc5d0 \ub530\ub77c \ud06c\ub808\ub514\ud2b8\ub97c \ubc1b\uc744 \uc218 \uc788\ub294\ub370 \ucd5c\ub300 5.4%\uae4c\uc9c0 \ubc1b\uc744 \uc218 \uc788\uc5b4 0.8%\ub9cc \ub0a9\ubd80\ud558\uba74 \ub41c\ub2e4.
\nFICA \uc138\uae08\uacfc FUTA \uc138\uae08\uc740 \uace0\uc6a9\uc8fc\uac00 \uc5f0\ubc29\uc815\ubd80\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc138\uae08\uc774\ub2e4.<\/p>\n
\ub2e4\uc74c\uc740 \uace0\uc6a9\uc8fc\uac00 \uc8fc\uc815\ubd80(\uac00\uc8fc\uc815\ubd80\uc77c \uacbd\uc6b0)\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc138\uae08\uc73c\ub85c \uccab \ubc88\uc9f8\ub294 SUI(Unemployment Insurance Tax)\ub85c \uc885\uc5c5\uc6d0\ub2f9 \uccab 7,000\ubd88\uae4c\uc9c0 \uc77c\uc815\ud55c \uc694\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc744 \ub0a9\ubd80\ud558\uc5ec\uc57c \ud558\ub294\ub370 \uc694\uc728\uc740 \uac00\uc8fc\uc815\ubd80\uc758 \uacbd\uc6b0 \uae30\ubcf83.4%\uc5d0\uc11c \uc2dc\uc791\ud558\uc5ec \ud68c\uc0ac\uc758 \uc9c1\uc6d0 \ubcc0\ub3d9\uc5d0\ub530\ub77c \ub9e4\ud574 \ubcc0\uacbd\ub41c\ub2e4.<\/p>\n
\ub450 \ubc88\uc9f8\ub85c\ub294 ETT(Employment Training Tax) \ub85c\uc11c \uc885\uc5c5\uc6d0\ub2f9 \uccab 7,000\ubd88 \uae4c\uc9c0 0.1%\uc774\ub2e4.<\/p>\n
A\ub77c\ub294 \ud68c\uc0ac\uac00 1\uc6d4\ubd80\ud130 \ud55c\uc0ac\ub78c\uc758 \uc885\uc5c5\uc6d0\uc744 \ub9e4\ub2ec 5,000\ubd88\uc529 \uae09\uc5ec\ub85c \uc9c0\uae09\ud560 \uacbd\uc6b0 \uc608\ub97c \ub4e4\uc5b4 \ubcf4\uaca0\ub2e4. \uc774 \ud68c\uc0ac\uc758 \uac00\uc8fc UI \uc694\uc728\uc740 3.4%\uc774\ub77c\uace0 \uac00\uc815\ud574 \ubcf4\uc790.<\/p>\n
A\ud68c\uc0ac\uac001\uc6d4\ub2ec\uc5d0 Payroll \uacfc \uad00\ub828\ud574\uc11c \uc9c0\uae09\ud574\uc57c \ub418\ub294 \ube44\uc6a9\uc740 5,000\ubd88\uc678\uc5d0 382.5\ubd88\uc758 FICA Tax(5,000*.0765)\uc640 40\ubd88\uc758 FUTA Tax (5,000*0.008)\ub97c \uc5f0\ubc29\uc815\ubd80\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n
\uac00\uc8fc\uc815\ubd80\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc138\uae08\uc740 UI 170\ubd88(5,000*0.034)\uacfc ETT 5\ubd88(5,000*.001)\uc774\ub2e4. 1\uc6d4 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \ucd1d\uae08\uc561\uc740 5,597.5\ubd88 (5,000+382.5+40+170+5) \uc774\ub2e4.<\/p>\n
2\uc6d4 \ub2ec\uc5d0\ub294 \uc6d4\uae09 5,000\ubd88\uacfc 382.5\ubd88\uc758 FICA Tax\ub294 \uac19\uace0 FUTA Tax\ub294 \ub098\uba38\uc9c0 2\ucc9c\ubd88\uc5d0 \ub300\ud55c (7\ucc9c\ubd88-5\ucc9c\ubd88)\uc5d0 \ub300\ud55c \uc138\uae0816\ubd88(2,000*0.008)\uc774\ub2e4.<\/p>\n
\uc8fc\uc815\ubd80\uc5d0 \ub0a9\ubd80\ud574\uc57c \ub418\ub294 UI\ub294 68\ubd88(2,000*0.034)\uc774\uace0 ETT\ub294 2\ubd88(2,000*0.001)\uc774\ub2e4. 2\uc6d4 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \ucd1d\uae08\uc561\uc740 5,468.5\ubd88 (5,000+382.5+16+68+2)\uc774\ub2e4.<\/p>\n
3\uc6d4 \ub2ec\uc5d0\ub294 \uc6d4\uae09 5,000\ubd88\uacfc 382.5\ubd88\uc758 FICA Tax \ub294 \uac19\uace0 \uc774\ubbf8 \ucd1d \uae09\ub8cc\uac00 \uc5f0\uac04
\n7,000\ubd88\uc744 \ub118\uacbc\uae30 \ub54c\ubb38\uc5d0 FUTA Tax\uc640 UI \uadf8\ub9ac\uace0 ETT\ub294 \ub0bc \ud544\uc694\uac00 \uc5c6\ub2e4.<\/p>\n
3\uc6d4 \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \ucd1d\uae08\uc561\uc740 5,382.5\ubd88(5,000+382.5)\uc774\ub2e4.
\n3\uc6d4 \uc774\ud6c4\uc5d0\ub294 \ubcc0\ub3d9\uc0ac\ud56d\uc774 \uc5c6\ub2e4\uba74 \uc5f0\ub9d0\uae4c\uc9c0 \ub9e4\ub2ec 5,382.5\ubd88\uc529 \uc9c0\ubd88\ud558\uba74 \ub41c\ub2e4.
\n\uc815\ubd80\uae30\uad00\uc5d0 \ud68c\uc0ac\uac00 \ub0a9\ubd80\ud558\ub294 \uc138\uae08\uc740 \ud68c\uc0ac\ubd80\ub2f4\uc138\uae08\uacfc \uc885\uc5c5\uc6d0\uc758 \uae09\uc5ec\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ud55c \uc138\uae08\uc744 \ub300\ub0a9\ud558\ub294\uac83\uc784\uc744 \uc720\uc758\ud574\uc57c\ud55c\ub2e4.<\/p>\n
\ucd5c\uc900\uc21c CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"
5\/12\/2011 Column – Korea Town Daily \uc0ac\uc5c5\uccb4\ub294 \uc601\uc5c5\uc744 \uc2dc\uc791\ud558\uba74\uc11c \ubcf8\uc778 \ub610\ub294 \uc885\uc5c5\uc6d0\uacfc \uad00\ub828\ub41c \uae09\uc5ec(Payroll) \ud504\ub85c\uc138\uc2a4\ub97c \ud574\uc57c \ud558\ub294\ub370 \uc774 \uacbd\uc6b0 \ud68c\uc0ac \uce21\uc5d0\uc11c \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc804\ubc18\uc801\uc778 \uae08\uc561\uc774 \uc5b4\ub290 \uc815\ub3c4 \ub418\ub294\uc9c0 \ubb38\uc758\ud558\ub294 \uace0\uac1d\uc774 \uc885\uc885\uc788\ub2e4. \uc885\uc5c5\uc6d0 \uae09\uc5ec\uc138\uc640 \uad00\ub828\ud558\uc5ec \uc885\uc5c5\uc6d0\uc774 \uc9c0\ubd88\ud558\ub294 \uc138\uae08\uc740 \ubcf8\uc778 \ubd80\ub2f4\ubd84\uc774\ubbc0\ub85c \ub530\ub85c \uc124\uba85\uce58\uc54a\uace0 \uace0\uc6a9\uc8fc\uac00 \ubd80\ub2f4\ud574\uc57c\ud558\ub294 \uae08\uc561\uc744 \uc124\uba85\ud558\ub824\uace0 \ud55c\ub2e4. \uba3c\uc800 \uace0\uc6a9\uc8fc (Employer)\uac00 \ubd80\ub2f4\ud574\uc57c \ud558\ub294 \uc138\uae08\uc73c\ub85c\ub294 FICA(Federal Insurance Contributions […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-695","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=695"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/695\/revisions"}],"predecessor-version":[{"id":696,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/695\/revisions\/696"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}