USA Payroll Kong Theihtlei

US ram cu Pathian a theihmi pipu hna nih an rak dirhmi ram asi caah, zei thil paoh hi ningcang tein a kal khawhnak lai "systematic" (ningcangtein) thil an rak ruahkhan chung i, an ram cozah le mipi caah a tha bik in phunghram (constitution), phunglam (laws/regulation) le system (ningcang) hna hi rem tein an rak ser. An system a tling lo mi kha kum chiar in an thlen, remh i an chap lo le an zuh than tawn. Cuticun vawleicung ah constitution fek bik le sau bik a ngeimi ram ah an i chuah.

Kan nih Asian ram a tam deuh cu USA system bantuk system kan ngei lo. Abik in Kawlram le Lairam ah hi bantuk system a um lo. System um setsai lo pi in chan tam tuk, nihin ni tiang kan nung hna. Cucaah USA bantuk system ngeimi ram kan phak tik zongah system zulh kan i harh tuk cang. System zei ah kan rel lo. Pah phung le buar khawh ahcun buar phung ah kan ruah. Zeicatiah kan ram ahcun, system cu a pah kho pa nih cun apah i, a vel kho pa nih cun a vel i a hrial khawh peng. US ahcun an sermi system kha an zulh i a nung i, system nih minung a uk hna caah, an system hi hrial le buar khawh asi theng lo. Milel taktak lawng nih an pah khawh tawn. Atam deuh cu pah zong an tim lo i apahmi cu atam deuh cu harnak an tong tawn. Cu tluk cun an system a thawng.

USA ka phakka caah, sianginn part-time te in rian ka tuan. Cu lio ah bank zong ka ngei lo. Bank ngeih a herh zong an ka chim lo i ka thei ve lo. A voikhatnak lahkhah paycheck te cu an ka kuat. Catlapte asi. Ka zoh i ka lahkhah cu asi ko. Ca asi fawn. Zeitin tuah ding ka thei ti lo. Zung ah ka va kal i, hihi zeitindah ka tuah lai tiah ka va hal hna. Kawlram bantuk in tangka in lakhah chuah asi rua lai tiah ka ruah i a rak si ti lo. Cucaah duh zong duhlo zong ah bank tuah ahau i, bank ka va tuah i, tangka cu ka va chuah. Cuticun a voikhatnak bik paycheck kong cu ka van cawn. Asinain hi paycheck hi a chung muru ah zeitindah a system an tuah? Zeitindah tangka a umkal ti cu ka thei lo.

Kum 3 fai US ka um hnu le nupi ka ngei. Hissho Sushi company ah sushi bar te kan rak tuah. Hissho company nih atu cu nan mah tein company in nan dir lai; employee kha lahkhah nan pek hna lai; US phung bantuk in tax zong nan zuh hna lai i paycheck bantuk in nan tuah piak hna lai; worker compensation zong nan cawk piak hna lai a kan ti. Nan thiam lo ahcun kan mah nih kan in tuah piak hna lai i, thlachiar in tuahpik man nan liam lai ti asi.

Ka lungre a theih caah, worker compensation le payroll tuahnak ding caah tax tuahtu accountant tampi sin ah ka va kal. Cu caan thawk in USA hi an system zeitluk in dah a that? Zeitluk in dah theihfian a har? Theihlo ahcun zeitluk in dah thluak a buai timi kha ka van fiang. Hmun tam tuk ah ka kal i, zeitluk an ka chimh zong ah ka fiang kho lo. A donghnak ahcun ka lung a dong i, check sawhsawh lahkhah kha ka tial piak hna. Kum dih ah IRS Form 1099-MIS ka pek hna. Worker compensation cu nan cawk piak hrimhrim hna lai a kan ti caah an lahkhah tlawmtam hawih in kan cawnpiak hna i, tlamtling tein ka tuah piak hna.

Hissho sushi kan tuahmi nih USA ram i worker compensation le payroll tuah a herhnak le abuainak kong tampi a ka theihter. Cu hnu ceu in, USA ah employee pakhat hlan tikah cozah lei he aa pehtlaimi thil tuah ding le theih ding a tam ning kha kai fiang. Kan rak thiam lo caah buainak kan rak tong ngai i, kan inn chung tiang in "Worker compensation in audit tuahtu an rak ra bal."

USA ah Laimi eidin dawr, thilri dawr, sushi dawr, car dealer le company fatete ngeimi zong an tam ngai cang hna. Cucaah, payroll tuah ningcang lung a fiannak hnga hi ca hi ka tialmi asi.

US cozah a nunnak cu, riantuantu (employee) le rianngeitu (employer) hna nih hman tein tax an pekmi thawng in asi caah, hihi cozah nih an rengh taktakmi asi. Laimi zong hih an ram i kan um tikah an system hi tha tein kan theihfian i, kan nunpi ve a herh timi ruahchannak he, hi ca hi ka tialnak asi.

Payroll Tuah Ning

IRS nih tax form hi phun tampi an ngeih. Mi tambik an hmanmi cu 1099 timi form le W-2 an si. 1099 hi phun tampi a um. Hi cu contractor te hna, self-employ te hna, company ngeimi hna nih an hmanmi form asi. Actor le actress tibantuk in contract in riantuanmi hna ca asi. A tawinak in "employee asilomi nih hmanmi form asi." W-2 cu "riantuantu" (employee) hmanmi form asi.

Payroll tuahning hi a fawinak in dawt (3) a um.

1. Zeizat dah pek ding asi lai timi tuak (Calculating payroll)

Na hlanmi employee kongkau vialte lak le theih hmasat a hau. Employee kha zarh khat voikhat, zarh nih voikhat, thla khat voikhat ti bantuk in pek khawh asi. Employee nih W-4 a phit ahau. (IRS Publication 15 Circular E) ah a um. Employee kong ah atanglei bantuk in tuak a herh

a. Suimilam pakhat ah zeizat dah na pek?
b. Zarh khat ah suimilam zeizat dah a tuan?
c. Azapite hmuhmi lahkhah (gross wages) zeizat dah asi?  (Over time, tip, commission zeizat dah ahmuh?) timi tiang tuak chih a hau

2. Withholding (Tlaihpiakmi)

USA ahcun riantuan thawk hlan in, W-4 hi phit a hau. W-4 cu rian-ngeitu (emoloyer) nih employee caah a phih dingmi form asi. Employee nih minthut ahau. Hi form sullam cu riantuantu nih lahkhah a hmuhmi chung in zeizat dah kan cit ding asi lai timi tuaknak caah asi. Cu an cikmi cu tax an pek dingmi hna City, State tibabtuk ah kuat ding khi asi. Hi ah hin, Federal hi cu zapi caah a rate aa khat i, city le state cu an mah umnak khua le ramkulh rate in an kal.

3. Taxes
Payroll tuah tikah tax kong hi a buai deuh cemmi asi. Payroll tuah tikah taxes hi phun (2) in then i tuak a hau.

(a). Employees Pekmi Taxes 

Employees nih, lakhah zapite (gross wages) chung in taxes phun (5) pek ahau-Federal, Social, Medicare, State le City ah pek a hau. A cheu state ahcun state tax a um lo. Hi taxes vialte hi gross wages (lahkhah zapite) a hmuhmi chung in percentage in zuh asi (IRS Publication 15 ah tling tein a um). State taxes cu state's Department of Taxation or Revenue ah cauk a dang tein an chuah cio.

(b). Employer Tax 

US cozah nih employer zong hi employee a ngeihmi caah, atanglei taxes pawl hi a pekter ve. Hihi Federal Insurance Contribution Act Tax tiah an timi upadi in fehtermi asi. Hi tax hi social insurance tax ti asi i, Social Security tax le Medicare Tax aa tel. Employee nih zat ceu pekter asi i, employer nih zatceu pek piak asi.

Social Security ah hin, employee lakhah chung in an tuak i, cozah nih 12.4%  hi social ah peker asi, Hi chungah 6.2% hi employee nih a pek i, 6.2% hi employer nih a pek. Employee pekmi 6.2% cu a paycheck ah a lang nain, employer pekmi 6.2% cu an langhter lo. A ruang cu lahkhah chungah aa telmi asi lo caah, employer account chunglawng ah a lang ding in an sermi asi caah, employer lawng nih theih khawh asi.

Medicare ah hin, Employee i 2.9% hi pekter asi. Hi chungah zatceu hi employee nih a pek; zatceu hi employer nih pekter asi.

Hi Social le Medicare hi, US cozah upadi asi caah hrial a ngah lo. Hi acunglei Social le Medicare hi tahchunhnak in kan van tuak hmanh lai.

Employee nih Social Security $120 le Medicare ah $60.00 thlachiar te a pek ahcun, employer nih Social caah $120 le Medicare caah $60 a pek piak ve lai. Employee nih a pekmi $120 le $60 hi, paychek ah a lang lai; employer pekmi $120 le $60 hi employer account lawngah a lang ding an si. Hi employer pekmi hi lahkhah chung ah tuak chih a si lo.

Cun employer nih Federal Unemployment Tax (FUTA) le State Unemployment Tax (SUTA) pek piak chih a hau. Zeizatdah pek piak ding asi lai timi cu IRS Publication 15 ah tling tein a um. Zei bantuk zung le company i riantuan zong ah, rian ngeitu (employer) nih pek piakding in US cozah nih upadi an serning asi.

4. Paycheck

Payroll vialte tuah dih asi tikah, a donghnak ah paycheck te cu a chuak. Cucu pay-stub tiah an ti. Catlap chung te lahkhah vialte kong, taxes zuhmi vialte kong, tling tein tial dih. Min, social security number, suimilam zeizat dah a tuan? Tangka zeizat dah a tangmi (net pay) a hmuh timi vialte aa tial dih. Hi ca te ah hin, account number le zeidang control nak numher a um caah, cucu bank ah va tun asi ding asi. Hi paycheck tuah tu hi minung an si ve caah, number an palh khawh ngai. Tahchunhnak ah, $100 pek dingah $1000 hna an tial sual khawh. Hi bantuk aa tialmi hmuh ahcun, bank ah tun hlan ah remh hmasat ding asi. An in pekmi a hlei le khirh ding; a tlin lo le va remhter ding asi.

Accountant Ngeih Aherh

USA ah mah tein rian aa ngeihmi hna nih cun accountant hlan hi a tha bik. Zeicatiah biakinn, company, sianginn tibantuk employee ngeimi hna paoh cu thla (3) ah voikhat in cozah tax file ahau. Chim duhmi cu thla (3) dan ah voikhat in, employee tax tlaih piakmi vialte le emloyer nih chap piakmi vialte kha cozah ah tun dih a hau. Accountant nih Payroll vialte an tuah piak dih lai i, quarterly in cozah ah tax an file piak lai.

Payroll hi tha tein tuah lo le hman tein tuah lo ahcun dantat a fak ngaingai i, tangka tammi caahcun thawng zong thlak khawh asi. Thawng thlakmi an tlawm ti lo. Cun sualnak ngan deuh hmuh ahcun business phih piak khawh asi.