华埠服务中心 · Chinatown Service Center

工资与税务

Paychecks & Taxes for Workers

点击开始 · Click to begin ←→

今天学什么 · Today's Agenda

三大主题 Three Key Topics

工资单 · W-4 · 报税 — 30 分钟 Pay Stub · W-4 · Filing Taxes — 30 minutes

①

工资单 Pay Stub

看懂每月扣了什么 Understand every deduction

②

W-4 表格 W-4 Form

入职时怎么填，能省多少 How to fill it out at a new job

③

免费报税 Free Tax Filing

VITA 免费报税 · ITIN 申请 VITA sites · ITIN application

第一步 · 工资单Step 1 · Pay Stub

看懂您的工资单 Reading Your Pay Stub

实际拿到手 = 总工资 − 五大扣款 Take-home = Gross Pay − 5 deductions

XX 餐厅 · 双周工资单XX Restaurant · Bi-Weekly Pay Stub

期间：5/1 – 5/14 · 工时 80 小时Period: 5/1 – 5/14 · 80 hours worked

收入 EARNINGSEARNINGS

1 总工资 (Gross Pay)Gross Pay (税前总工资) $1,600.00 $20 × 80 小时$20 × 80 hrs

扣款 DEDUCTIONSDEDUCTIONS

2 联邦所得税 (Fed Income Tax)Federal Income Tax (联邦所得税) $160.00 约 10%~10%

3 加州所得税 (CA State Tax)CA State Income Tax (加州所得税) $48.00 约 3%~3%

4 社安税 (Social Security)Social Security (社安税) $99.20 6.2%6.2%

5 联邦医保 (Medicare)Medicare (联邦医保) $23.20 1.45%1.45%

6 州残障保险 (CA SDI)CA SDI (州残障保险) $17.60 1.1%1.1%

✓ 实际拿到 (Net Pay)Net Pay — Take-Home (实际拿到) $1,252.00 银行入账deposited

五大扣款5 Deductions

钱都扣去哪了？ Where Do Deductions Go?

每张工资单上的五项扣款 — 加州工人通用 The 5 standard deductions on every California pay stub

联邦Federal

10–22%

联邦所得税Federal Income Tax

按 W-4 计算 · 退给国税局Set by W-4 · paid to IRS

州State

1–9%

加州所得税CA State Tax

按 DE-4 计算 · 退给加州Set by DE-4 · paid to CA FTB

退休Retirement

6.2%

社安税 SSSocial Security

退休后您领回Funds your retirement

医保Health

1.45%

联邦医保Medicare

65 岁后您用得到Your health care at 65+

残障Disability

1.1%

州残障保险CA SDI

病假 · 产假可领Pays sick / parental leave

💡 总扣款约 22–25% — 也就是说每赚 $100，您实际拿到 $75–$78。💡 Total deductions ~22–25% — so for every $100 earned, you take home ~$75–$78.

老板必须在加州法定 7 天内付清工资，并提供详细工资单（加州劳工法 §226）。CA law requires your employer to pay within 7 days and provide an itemized pay stub (CA Labor Code §226).

第二步 · W-4Step 2 · W-4

W-4 表格怎么填？ How to Fill Out a W-4

入职第一天填 — 决定每月扣多少联邦税 Filled on day one — decides how much federal tax is withheld

1

个人资料Personal Info

姓名 · 地址 · SSN/ITIN · 报税身份Name · Address · SSN/ITIN · Filing Status

2

多份工作？Multiple Jobs?

如果有第二份工 · 配偶也工作 → 打勾Check if 2 jobs or spouse works

3

子女抵免Dependents

17 岁以下小孩 × $2,000
其他亲属 × $500Under-17 child × $2,000
Other relative × $500

4

额外扣款 / 收入Other Adjustments

想多扣一点？写金额（一般可空）Extra withholding (usually blank)

5

签名 · 日期Sign & Date

没签等于无效Unsigned = invalid

如果不填 W-4 会怎样？What if I skip it?

老板会按最高税率（单身、无子女）扣 — 您每月少拿 $50–150。年底退税时才能拿回。 Employer withholds at the highest rate (single, 0 dependents). You lose $50–150 per check — refunded only at tax time.

加州还要填 DE-4CA Also Needs DE-4

DE-4 是加州州税版本 — 同时填两张。老板提供 · 也可上 edd.ca.gov 下载。 DE-4 is the CA state version. Fill both. Employer provides — or download at edd.ca.gov.

练一练 · 互动活动Activity · Practice

这张工资单哪里错了？ What's Wrong With This Paycheck?

老李这周工作 50 小时，时薪 $16 — 您能找出错误吗？ Mr. Li worked 50 hours this week at $16/hr — can you spot the mistake?

项目 ITEMITEM 时薪RATE 小时HRS 金额AMOUNT

正常工时Regular Hours $16 40 $640.00

加班 (10 小时)Overtime (10 hrs) $16 10 $160.00

总工资Gross Pay $800.00

🙋 投票：错在哪里？(A) 工时少算 (B) 加班费错了 (C) 没问题🙋 Vote: Where's the error? (A) Hours wrong (B) Overtime rate wrong (C) Looks fine

✗ 加班费错了 — 应付时薪 1.5 倍Overtime rate is wrong — should be 1.5×

加州法律：每天超 8 小时或每周超 40 小时 → 时薪 × 1.5 ($24)。CA law: over 8 hrs/day or 40 hrs/week → rate × 1.5 ($24).

正确金额：10 小时 × $24 = $240（少给了 $80）。每天超 12 小时则要 × 2 ($32)。Correct: 10 hrs × $24 = $240 (short $80). Over 12 hrs/day = 2× rate ($32).

税号 · ITIN vs SSNTax IDs

ITIN 与 SSN 的区别 ITIN vs Social Security Number

不论身份，您都可以报税 — 用 ITIN 就行 No matter your status, you can file taxes — use ITIN

SSN

社会安全号码 · 9 位Social Security Number · 9 digits

合法居民、公民、绿卡持有人Citizens, green-card holders, work-permit holders
在 Social Security Administration 申请Apply at the Social Security Administration
免费 · 当面办理Free · In-person at SSA office
可申请政府福利Qualifies for government benefits
退休时可领社安金Earns Social Security retirement credits

ITIN

个人税号 · 9 位（9 开头）Individual Taxpayer ID · 9 digits (starts with 9)

没有 SSN 的人也可申请（不论身份）For anyone without an SSN — regardless of status
向国税局 IRS 申请（表 W-7）Apply to IRS using Form W-7
免费 · 可在 CSC 办理Free · CSC can help process
可报税 · 申请儿童税收抵免 (CTC)Can file taxes · claim Child Tax Credit
不能用于工作授权Does NOT grant work authorization

📋 重要：报税不会被举报给移民局 — 国税局法律规定保密。📋 Important: Filing taxes does NOT report you to immigration — IRS confidentiality is protected by law.

用 ITIN 报税可建立报税记录 — 将来办移民身份时有帮助。Filing with ITIN builds a tax record — helpful for future immigration cases.

第三步 · 免费报税Step 3 · Free Filing

免费报税 — 不要花冤枉钱 File Your Taxes for Free

年收入 $67,000 以下 → 多个免费选项 Income under $67,000 → multiple free options

华埠服务中心 VITACSC VITA Site

767 N Hill St · 中文服务767 N Hill St · Chinese service

1月–4月免费报税 · IRS 认证志愿者 · 现场办Free filing Jan–Apr · IRS-certified volunteers · in-person

完全免费 · 213-808-1700100% free · 213-808-1700

全洛杉矶 VITA 网点LA County VITA Sites

200+ 地点 · 拨 211 找最近200+ sites · Call 211 for nearest

网址：irs.gov/vita 输入邮编查找 · 多种语言irs.gov/vita — enter ZIP · multilingual

免费 · 211 (24/7)Free · Dial 211 (24/7)

IRS 网上免费报税IRS Free File

irs.gov/freefile · 自己报irs.gov/freefile · self-file

收入 $79K 以下用免费软件 · 网上递交 · 直接退税到账户Income under $79K — free software · e-file · direct deposit

免费 · 适合英文好的Free · English required

CalFile 加州免费CalFile (CA only)

ftb.ca.gov · 加州州税ftb.ca.gov · CA state return

加州州税专用免费软件 · 中英双语 · 直接退税CA state tax only · bilingual · direct refund

免费 · 加州官方Free · official CA

⚠️ 不要付 H&R Block 或 Turbo Tax — 收 $100–300 还可能多收。⚠️ Don't pay H&R Block or Turbo Tax — fees $100–300 and many hidden charges.

VITA 志愿者已经接受 IRS 培训 — 处理 W-2、1099、ITIN 都没问题。VITA volunteers are IRS-trained — handle W-2, 1099, ITIN with no problem.

自雇/兼职Gig / Self-Employed

兼职司机能抵扣什么？ Deductions for Gig & 1099 Workers

DoorDash · Uber · 装修 · 清洁 — 这些都能省税 DoorDash · Uber · handyman · cleaning — all these reduce tax

行驶里程Business Mileage

最大的抵扣 — 一定要记Biggest deduction — always track

67¢ × 每英里per mile (2024) · 用 Stride 或 Everlance 自动记(2024) · use Stride or Everlance to auto-track

手机费Phone Bill

工作部分可抵Work-use portion deductible

一般按 Usually estimate 50% 工作用 — 保留账单work use — keep bills

工具 · 设备Tools & Equipment

直接给工作买的Bought for work use

保温袋 · 充电器 · 清洁工具 · 装修材料 — 保留Insulated bag · chargers · cleaning supplies — keep 收据receipts

停车 · 过路费Parking & Tolls

工作时产生 — 100% 可抵During work — 100% deductible

FasTrak 月结 · 停车收据 — 集中存一个信封FasTrak statements + parking receipts — keep in one envelope

📅 季度预交税截止：4/15 · 6/15 · 9/15 · 1/15 — 每季存收入的 25%。📅 Quarterly tax due: Apr 15 · Jun 15 · Sep 15 · Jan 15 — save 25% each quarter.

领 1099-NEC（不是 W-2）= 您是自雇人士，老板没扣税，您要自己交。Got a 1099-NEC (not W-2)? You're self-employed — no tax withheld, you pay it yourself.

互动测验Quiz

对还是错？ True or False?

两道题 — 举手投票 Two questions — raise your hand to vote

① 没有合法身份就不能报税，也不应该报。① People without legal status cannot — and should not — file taxes.

People without legal status cannot — and should not — file taxes.没有合法身份就不能报税，也不应该报。

🙋 举手 — 对 TRUE / 错 FALSE🙋 Raise your hand — TRUE / FALSE

✗ FALSE — 错误False

用 ITIN（个人税号）就能报 — 国税局法律规定不会通报移民局。You can file with an ITIN — IRS is legally barred from sharing with immigration.

报税建立纳税记录 · 可能领回退税 · 帮助将来移民申请。Filing builds a tax record · may earn refunds · helps future immigration cases.

② 老板用现金付工资就不用扣税，也不用给工资单。② If my boss pays in cash, no taxes need to be withheld and no pay stub is required.

If my boss pays in cash, no taxes need to be withheld and no pay stub is required.老板用现金付工资就不用扣税，也不用给工资单。

🙋 举手 — 对 TRUE / 错 FALSE🙋 Raise your hand — TRUE / FALSE

✗ FALSE — 错误False

现金付工资也要扣税、要发工资单 — 否则属违法（工资盗窃）。Cash wages still require tax withholding and a pay stub — otherwise it's wage theft.

加州劳工法 §226：所有员工都有权拿详细工资单。可向 DLSE 投诉。CA Labor Code §226: every employee has a right to an itemized pay stub. Report to DLSE.

小心 · 工资盗窃Watch Out · Wage Theft

这些是工资盗窃的危险信号 Red Flags: Wage Theft

在洛杉矶，每年有数万工人被偷工资 — 您有权讨回 LA workers lose millions each year — you have the right to claim it back

叫您「打卡前先干活」"Work Off the Clock"

Off-the-clock work未打卡先工作

叫您早 30 分钟到准备、下班后清理 — 但不算工时。这是非法的。Asked to set up 30 min early or clean after — but not counted as hours. Illegal.

现金付工资 · 没有工资单Cash Only · No Pay Stub

Cash pay without itemized stub现金工资无凭证

加州法律规定每次发工资必须给详细工资单（劳工法 §226）。CA Labor Code §226 requires itemized stubs every pay period.

没加班费 · 工时算错No Overtime Pay

Missing or wrong OT pay漏发或错算加班费

每天 > 8 小时或每周 > 40 小时 = 时薪 × 1.5。每天 > 12 小时 = × 2。Over 8/day or 40/week = 1.5×. Over 12/day = 2×.

没休息 · 不给吃饭时间No Breaks Allowed

Missed meal & rest breaks未提供休息和吃饭时间

工作 5 小时 = 30 分钟饭休（无薪）· 每 4 小时 = 10 分钟休（带薪）。5+ hrs = 30-min meal (unpaid). Every 4 hrs = 10-min rest (paid).

扣小费 · 老板抢小费Tips Taken by Boss

Owner pockets tips老板私吞小费

加州法律：小费 100% 属于员工，老板不能拿一分（劳工法 §351）。CA Labor Code §351: tips are 100% employee's. Owners cannot take any.

「您是承包人」却像员工"You're a Contractor"

Misclassified as 1099假承包人 (应为 W-2)

如果老板定时间、给工具、不能拒单 — 您是员工（W-2）不是 1099。If they set hours, give tools, control work — you're a W-2 employee, not 1099.

📞 投诉电话：DLSE 加州劳工局 · 1-833-LCO-INFO (1-833-526-4636) · 中文翻译免费📞 File complaint: CA DLSE · 1-833-LCO-INFO (1-833-526-4636) · free Chinese interpretation

报告工资盗窃不会被举报移民身份 — 加州法律严禁雇主报复。Reporting wage theft does NOT trigger immigration enforcement — retaliation is illegal in CA.

华埠服务中心Chinatown Service Center

我们可以帮您 How We Can Help You

免费 · 双语 · 无需移民身份 Free · Bilingual · No immigration status required

免费报税 VITAFree VITA Filing

Free Tax Filing (Jan–Apr)1–4 月免费报税

ITIN 申请协助ITIN Help

ITIN Application Assistance协助申请个人税号

看懂工资单Pay Stub Help

Pay Stub Review工资单解读服务

工资盗窃求助Wage Theft Help

Wage Theft Counseling工资盗窃辅导

一对一辅导1-on-1 Counseling

1-on-1 Tax Counseling一对一税务辅导

欢迎来找我们！ · Come visit us!Come visit us! · 欢迎来找我们！

📞 213-808-1700 · cscla.org📞 213-808-1700 · cscla.org

767 N Hill St, Los Angeles CA 90012 · 免费服务，欢迎所有人767 N Hill St, Los Angeles CA 90012 · Free services for all

资源 · ResourcesResources