Recently, I saw the salary list of a university in China on the Internet. There are many projects. Let me talk about the salary list of American university teachers?

Because the annual salary system of university teachers in the United States is very simple, the salary is just one item. Generally, the salary is paid twice a month in the United States, which is calculated according to the annual salary of 120000, 10000 every month and 5000 every half month. According to the working hours, there are 22 working days every month and 11 working days every half month. Therefore, the "current hours and earnings" item is displayed on the payroll, and the project is subdivided into "job description": a professional professor“ Hours: 88 Earnings: 5000. If there is other income, such as telephone subsidy, add cell phone allowance: 15 under the project. For example, there is a grant of 1000 for the grant allowance. So the total salary of this half month is 5000 + 15 + 1000 = 6015 dollars. One year's total income is 6015x24 = 144360. Grant doesn't come every year. If not, 5000 + 15 = 5015.

The second one is tax, deducting the federal personal income tax, social security tax, medical tax and some state tax items.

The third item lists the part of health insurance tax paid by individuals and the part of retirement plan deducted. If broken down, it will list the benefits paid by employers for you, but the benefits are not included in your annual salary.

Then there is an item to tell you the total income of this half month, such as 6015, the amount of federal tax to be paid (there is a calculation formula, which is less than 6015, because the deduction of health insurance and pension plan is called deduction, assuming a total of 515). That is to say, 5500 needs to be paid. The federal income tax is about 17%, and the social security pension insurance tax is about 6%, The state's family and medical leave tax is about 2%. Assuming that the total tax is 25%, the tax part is 1375, and the total deduction is 515. Then net pay = 6015-1375-515 = 4125 dollars, and 4125 * 24 = 99000 dollars a year. If the annual income is 144360, the actual income is 99000 US dollars.

Of course, the actual payroll items will also list your accumulated working hours and salary this year, the accumulated tax and insurance amount paid, the accumulated benefits and pensions paid by the employer, etc. these belong to information, which will be omitted in this article.