세금 | 건강보험료 회사지원시 세금문제
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Tim6129~님이 2011-03-24 14:17:32.0에 쓰신글
>coffee님이 2011-03-24 12:59:35.0에 쓰신글
>>안녕하세요
>>
>>지난번에 이와 관련한 질문을 한번 했지만 이해가 잘 안되어서 다시 질문드립니다.
>>HRAs의 이용방법도 잘 모르겠고요...
>>
>>그냥 회사에서 직원에게 급여와 별도로 일정액을 건강보험료로 지급하면 (과세하지
>>않고) 회사나 직원에게 문제가 되겠습니까?
>>
>>회사가 $500 또는 $1000을 지급하고 직원은 개별적으로 보험을 가입하게 하면요..
>>
>>1. 회사는 건강보험료를 급여로 처리하지 않고 일반비용처리하고,
>>
>>2. 직원은 소득으로 잡지않고 그냥 보험지원 받은 걸로 생각하고
>> ---보험을 비싸게 들거나 싸게 들거나 혹은 아예 가입하지 않거나 이는 직원이
>> 알아서 하는...
>>
>>이렇게 했을때 세금문제가 없겠는지요?
>
>"그냥 회사에서 직원에게 급여와 별도로 일정액을 건강보험료로 지급하면 (과세하지
>>않고) 회사나 직원에게 문제가 되겠습니까?"--->I guess employer-provided health insurance UNLESS they are pre-tax dollars, as you said, is excluded from the determination of your employees’ federal income taxes, resulting in significant tax savings for many workers.
>However,IN GENERAL, pemiums paid by an employer are almost always paid with pre-tax dollars, meaning that your EEs cannot deduct them. So, Your EEs can include them in their medical expenses unless they are paid pre-tax dollars;EEs' insurance premiums withheld from their paycheck are pre-tax,OK??
>
>"회사가 $500 또는 $1000을 지급하고 직원은 개별적으로 보험을 가입하게 하면요..
>1. 회사는 건강보험료를 급여로 처리하지 않고 일반비용처리하고,"--> Correct; generally, contributions made by an employer to an health insurance plan providing insurance for its EEs and dependents are not wages and are not subject to federal income tax withholding or Social Security, Medicare, and federal unemployment (FUTA) taxes.
>
>"2. 직원은 소득으로 잡지않고 그냥 보험지원 받은 걸로 생각하고
>---보험을 비싸게 들거나 싸게 들거나 혹은 아예 가입하지 않거나 이는 직원이
> 알아서 하는...이렇게 했을때 세금문제가 없겠는지요?"-->As said above, employers’ payments covering premiums for employer-sponsored health insurance are exempt from federal income and payroll taxes. Any portion of premiums paid by the employee is typically excluded from taxable income and is therefore also tax-free;the exclusion of premiums lowers most EEs’ tax bills and thus reduces their after-tax cost of health insurance coverage.
>However, EEs need to report the employer contributions to cover EEs' health premiums as their gross income UNLES they purchase an health insurance policy.Please contact your medical insurance planner.
“그럼 회사는 과세 안하다가 다음해 1월에 1099-MISC을 발행해서 주면 됩니까?-->i do not think so; as you can see, 1099's are issued to people who perform services for you; if they are incorporated,i.e., C-orp or s corp, a 1099 does not have to be issued.You are paying insurance premiums for your EEs and altho it may seem like it, it is not a service performed for you. You are actually paying for protection that may or may not ever happen or be needed.So, it is merely a expense of your business,I guess part of your operating business expenses, providing health care coverage for your employees. The FORM 1099MISC is for payment for services. Paying a premium is not a service.
“그리고 직원은 일단 소득으로 잡았다가 보험료 납부금액을 소득에서 deduct하고 그렇게 하면 되겠는지요?”-->Agreed, as sad above; as part of your business operating expenses, NOT wages or salaries on Sch C, I guess.
>coffee님이 2011-03-24 12:59:35.0에 쓰신글
>>안녕하세요
>>
>>지난번에 이와 관련한 질문을 한번 했지만 이해가 잘 안되어서 다시 질문드립니다.
>>HRAs의 이용방법도 잘 모르겠고요...
>>
>>그냥 회사에서 직원에게 급여와 별도로 일정액을 건강보험료로 지급하면 (과세하지
>>않고) 회사나 직원에게 문제가 되겠습니까?
>>
>>회사가 $500 또는 $1000을 지급하고 직원은 개별적으로 보험을 가입하게 하면요..
>>
>>1. 회사는 건강보험료를 급여로 처리하지 않고 일반비용처리하고,
>>
>>2. 직원은 소득으로 잡지않고 그냥 보험지원 받은 걸로 생각하고
>> ---보험을 비싸게 들거나 싸게 들거나 혹은 아예 가입하지 않거나 이는 직원이
>> 알아서 하는...
>>
>>이렇게 했을때 세금문제가 없겠는지요?
>
>"그냥 회사에서 직원에게 급여와 별도로 일정액을 건강보험료로 지급하면 (과세하지
>>않고) 회사나 직원에게 문제가 되겠습니까?"--->I guess employer-provided health insurance UNLESS they are pre-tax dollars, as you said, is excluded from the determination of your employees’ federal income taxes, resulting in significant tax savings for many workers.
>However,IN GENERAL, pemiums paid by an employer are almost always paid with pre-tax dollars, meaning that your EEs cannot deduct them. So, Your EEs can include them in their medical expenses unless they are paid pre-tax dollars;EEs' insurance premiums withheld from their paycheck are pre-tax,OK??
>
>"회사가 $500 또는 $1000을 지급하고 직원은 개별적으로 보험을 가입하게 하면요..
>1. 회사는 건강보험료를 급여로 처리하지 않고 일반비용처리하고,"--> Correct; generally, contributions made by an employer to an health insurance plan providing insurance for its EEs and dependents are not wages and are not subject to federal income tax withholding or Social Security, Medicare, and federal unemployment (FUTA) taxes.
>
>"2. 직원은 소득으로 잡지않고 그냥 보험지원 받은 걸로 생각하고
>---보험을 비싸게 들거나 싸게 들거나 혹은 아예 가입하지 않거나 이는 직원이
> 알아서 하는...이렇게 했을때 세금문제가 없겠는지요?"-->As said above, employers’ payments covering premiums for employer-sponsored health insurance are exempt from federal income and payroll taxes. Any portion of premiums paid by the employee is typically excluded from taxable income and is therefore also tax-free;the exclusion of premiums lowers most EEs’ tax bills and thus reduces their after-tax cost of health insurance coverage.
>However, EEs need to report the employer contributions to cover EEs' health premiums as their gross income UNLES they purchase an health insurance policy.Please contact your medical insurance planner.
“그럼 회사는 과세 안하다가 다음해 1월에 1099-MISC을 발행해서 주면 됩니까?-->i do not think so; as you can see, 1099's are issued to people who perform services for you; if they are incorporated,i.e., C-orp or s corp, a 1099 does not have to be issued.You are paying insurance premiums for your EEs and altho it may seem like it, it is not a service performed for you. You are actually paying for protection that may or may not ever happen or be needed.So, it is merely a expense of your business,I guess part of your operating business expenses, providing health care coverage for your employees. The FORM 1099MISC is for payment for services. Paying a premium is not a service.
“그리고 직원은 일단 소득으로 잡았다가 보험료 납부금액을 소득에서 deduct하고 그렇게 하면 되겠는지요?”-->Agreed, as sad above; as part of your business operating expenses, NOT wages or salaries on Sch C, I guess.
작성일2011-03-24 18:16
coffee님의 댓글
coffee
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