员工薪酬会计工资养老金及补偿问题解析.pptVIP

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员工薪酬会计工资养老金及补偿问题解析.ppt

IntermediateAccounting,17EStice|Stice|Skousen?CengageLearningPowerPointpresentedby:DouglasCloudProfessorEmeritusofAccounting,PepperdineUniversityEmployeeCompensation—Payroll,Pensions,andOtherCompensationIssues第1页

PayrollandPayrollTaxesFederalold-age,survivors’,anddisability(taxtoboththeemployeeandemployer)Federalhospitalinsurance(taxtobothemployerandemployee)Federalunemploymentinsurance(taxtoemployeronly)Socialsecurityandinetaxlegislationimposefivetaxesbasedonpayrolls:(continues)第2页

PayrollandPay

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