关于社会保保障税.docVIP

关于社会保保障税 美属萨摩亚群岛AmericanSamoa 3.SocialSecurityContributions SocialsecuritytaxinAmericanSamoaisimposedundertheFederalInsuranceContributionsAct(FICA)oftheUnitedStates. Thetotaltaxisacombinationoftwoseparatetaxes;(i)o歇ld-age,survivorsan珀ddisabilityinsurancetax(OASDI);and(ii)hospitalinsurancetax(Medicare).The砾taxisimposedinequa髦lpercentagesonboth糠theemployerandthee岁mployee.Theemploye瑞rcollectstheemploy廿ee’spercentageviaw冉ithholding.TheOASD擅Itaxrateis%onannua祖lwagesuptoamaximum谩ofUSD106,800for201祝6.TheMedicaretaxra醮teis%onallwageswit羰houtlimit. Self-emネployedindividualsa伍rerequiredtopaytheｇemployer’spercenta溺geinadditiontothei塑rown.Thus,theOASDI仞rateforselfemploye胸dindividualsis%andtheMedicarecompone蓠ntis%. 密克罗尼西亚 Micr嬷onesia-IndividualTaxation-CountrySur咬veys-3.SocialSecur塬ityContributions 3崖.SocialSecurityCon屎tributions Allempl泮oyeesworkingforane╆mployerintheFSM,go骗vernmentorprivate,嚷arecoveredunderthe极TrustTerritorysoci韫alsecuritysystem,u檗nlesstheemployeean龀demployerarecurren醚tlysubjecttotheUSs愉ocialsecuritysyste萆moranotherrecognizedsocialsecuritypr索ogramme. Thesocial炜securitytaxislevie⒙dandcollectedbytheemployerbydeductin产gtheamountofthetax株fromthewagesasandwhenpaid.Everyemplo髁yerisrequiredtoded楠uctthetaxandpaythe垢amountoftaxtotheSo馆cialSecurityBoard.胨 Thesocialsecurity鹦taxisleviedonamaxi庶mumofcurrentlyUSD6葬,000inwagesforeach杭quarteroftheyearas蛇determinedfromtime浔totime.Thequarterl龃ytaxablewagewillin概creasetoUSD7,000on骼1January2016,toUSD宪8,000on1January201煎8,toUSD9,000on1Jan宓uary2023andtoUSD10狷,000on1January2028矮. Theemployerandemㄑployeecontribution处ratesare6%respecti僻velybeginningfrom1缀July2000to30September2016,7%respecti眈velyfrom1October2016to31December2016唷and%respectivelyfr丸om1January2016onwa膣rds. 匈牙利 Hungary-IボndividualTaxation-こCountrySurveys-3.S锛ocialSecurityContr宏ibutions 3.SocialS蓐ecurityContributio溥ns Employeesandsol洇eentrepreneursmust蛤payhealthinsurance磬andpensioninsurancecontributions.The球contributionsarege端nerallyleviedonthe娘grossaggregateinco