与工作有关的搬家费用现在应纳税
根据新的立法，纳税人必须把从雇主那里收到的与工作有关的搬家费用的任何直接付款或报销作为应税收入。以前，雇员只需要通过时间和距离的测试（标准是50英里，39周和1年），就有资格扣除与家庭用品搬家、储存和最后搬家费用有关的搬家费用。另外，员工自己支付的搬家费用可以扣除这些搬家费用，即使他们没有分项。
根据减税和就业法案，所有搬家支出将被相应征税，至少到2025年。然而，现役军人仍然可以扣除搬家费用。
对于像你这样的雇主来说，这可能会产生重大影响，因为它可能会成为吸引新人才的障碍，或者现有员工可能不太愿意接受涉及搬家的晋升。你可以考虑的一个可能的解决方案是提供税务援助。
什么是税务援助？
Tax assistance, often called gross-up assistance, is an approach where an employer “grosses up” an employee’s taxable relocation benefits. This is done to alleviate some tax burden on a portion of the employee’s income. However, there are some benefits and drawbacks with this approach, and it’s important to consider the impact.
税务援助的优点和缺点
When considering whether to implement tax gross-up, you should carefully examine the advantages and disadvantages.
提供税务援助的好处
- 有助于你的搬迁计划保持竞争力。
- 使你能够吸引和保留顶级人才。
- Alleviates some tax burdens placed on employees.
与税务协助有关的缺点
- 增加雇员的应税收入可以改变他们的纳税等级，这可能会增加雇员的税率并逐步取消某些税收抵免。
- 增加了公司的搬迁费用。
如果你的公司决定采取税务援助的方式，你的员工必须了解什么是毛利，以及它如何影响他们的应税收入。搬迁管理公司可以通过向您的员工解释税收援助的运作方式来提供帮助。搬迁管理公司还可以管理一切，包括确保税收援助的正确计算和实施。
At WHR Global, we are committed to helping our clients hire top talent as well as helping their employees feel comfortable in their new location. We can help your company modify its relocation plans to adjust to the new tax law. We’ll also help you find the best solutions to help alleviate the potential tax burdens associated with moving and relocation for your employees.
For more information on how WHR Global can assist and explain how to incorporate tax assistance, give us a call at +1-800-523-3318 or email sales@whrg.com.
