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Articles about Careers

FSA를 신청하시면, 아래와 같은 혜텍이 있습니다만, FICA Tax인 경우, 해마다 정부에서 특별 혜텍을 주고 있으므로

매해마다 실제적인 tax %는 달라질수 있습니다.

 

개인적인 입장에서는 여러가지 세금 혜택을 보기 때문에 병원비를 많이 지출하시는 분에게는 많은 도움이 됩니다.

또한 Employer 입장에서도 똑같은 FICA 세금을 면제 받을 뿐 아니라, Worker's comp Insurance premium도 waive가 되므로,

여러가지 유리한 점이 많이 있습니다만, Employee가 지정한 금액을 모두 사용하였는데, 그 작정한 금액을 매 Payroll마다

Deduct해야 하는데, 만약의 경우, 중간에 casuse로 Laid Off를 시켰을 경우에는, 회사에게 부담해야 하는 책임이 생길수도

있게 됩니다.

 

일단, 아래 Balance가 마이나스일 경우, 유의해서 보시기 바랍니다. Cobra라는 마지막 단계가 있어, 비록 그만 두더라도

Employee가 책임을  다해서 낼 가능성이 있으므로, 여러가지를 감안하셔서 Limit을 잘 정하는것이 좋겠습니다.

 

그리고 Childcare의 경우에는 $5,000까지 가능합니다. 이것은 연중 세금보고할 때의 1040보다 더 큰 금액이므로, 많은 혜택을 볼 수 있습니다.

Employer입장에서도 이 금액 만틈은 Employee들이 매달 쌓이는 만큼만 사용할 수 있으므로, 안정적으로 상호 혜택을 볼 수 있습니다.

 

Flexible Spending Account (FSA)

1) Deduct certain amount from each employee paycheck.

2) They can use this accrued amount by 3/15 next following year.

3) If any employee quit the company in the middle, if they have the balance:

** In case of positive balance: they can receive the COBRA document and they have no problem to use the balance.  If there is any left over balance as of 3/15 next following year, all funds will be back to the company.

 

 

** In case of negative balance: they can receive the COBRA document and they could keep continuing this deduction. But if they decline this benefit, then company has the liability to pay the balance.

Descriptions

Employer

Employee

Tax Deductible

Yes

Yes

FICA

6.20%

6.20%

Medicare

1.45%

1.45%

Copays/Deductibles

N/A

Yes

Childcare

N/A

Included

All family members covered

N/A

Included

others expenses too

N/A

Need to research more

After termination

 

Balance

Employer

Employee

Positive Balance

N/A

No problem to use it

Negative Balance

Liability

N/A

Cost

 

Employer

Employee

within Premier Package

None

N/A

without Premier Package

Employer

Employee

**Under 30 employees joined

$2,130/Yearly

N/A

**31~50 employees

$2,670/Yearly

N/A

**51~100 employees

$3,870/Yearly

N/A

** No of employees are example, the price is based on the no. of participating employees

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