基數就是你每張paycheck的毛收入。請來懂的給你畫個圖示：

以下知識是告訴老板們如何從員工的工資裏扣除員工的FICA稅及他們要如何match的部分。

How much is Medicare tax?

The Medicare tax percentage is 1.45% in 2017. Withhold 1.45% of each employee’s wages, and contribute the matching employer portion. Medicare taxes provide aid for things like healthcare and hospice care.

Let’s look at an example of how much is taken out for Medicare. Your employee is paid $1,000 per pay period. You would withhold $14.50 from their pay for Medicare tax ($1,000 X 1.45%). Also, contribute $14.50 for the matching employer portion.

詳細請閱讀：

https://www.patriotsoftware.com/payroll/training/blog/much-need-take-employees-paycheck/

所有跟帖： 

• 太謝謝了， 我看了我的paycheck， 上麵的%出來的數是不對的。 -螺絲螺帽- ♀ (850 bytes) () 04/28/2018 postreply 18:31:34

• 俺也從來不看，都不知道你那A-B說的啥. 慚愧，哈哈。 -水中撈月- ♂ (81 bytes) () 04/28/2018 postreply 18:44:37

• 謝謝！知道了 -螺絲螺帽- ♀ (581 bytes) () 04/28/2018 postreply 18:52:17