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Frequently Asked Questions


 

Who has to pay self-employment tax and what is a staff member's share?

Based on U.S. law, it is mandatory that all U.S. citizens serving in the U.S. pay self-employment tax on their UN earnings. U.S. citizens serving abroad who spend time on official duty in the U.S. are also subject to self-employment tax on the earnings for the period worked in the U.S. The tax rate is 12.4% of the social security wage base plus 2.9% on all wages for Medicare. The social security wage base for 2013 was $113,700 and will be increased to $117,000 for 2014. The UN will reimburse the employer portion of the self-employment tax due on the UN taxable earnings as calculated on IRS schedule SE; a U.S. staff member has to pay the balance.  The U.N. will pay 6.2% of the Social Security Wage as Social Security Tax and 1.45% of the Medicare Wage as Medicare tax.  The staff member will pay 6.2% of the Social Security Wage as Social Security Tax and 1.45% of the Medicare Wage as Medicare tax. (latest tax circular) plus any other additional medicare tax as applicable for high salaried staff members.

 

 
 
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  Last updated: 14-Mar-2012 
 
 

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