Compute total payroll tax: T = wages × (employer rate + employee rate).
输入工资总额、雇主费率与雇员费率，求工薪税。
| Item | Formula / Rule | Source / Standard |
|---|---|---|
| Total levy | Total payroll tax = wage base × (employer rate + employee rate) | US Federal Insurance Contributions Act (FICA) |
| US structure | Social Security takes 12.4% split 6.2% each, and Medicare 2.9% split 1.45% each | US Federal Insurance Contributions Act (FICA) |
| PRC structure | Pension runs 16% employer and 8% employee, while medical and unemployment follow local rates | Social Insurance Law of the PRC, Art. 12 |