Right-to-Know National Payroll Act

Right-To-Know National Payroll Act - Amends the Internal Revenue Code to require that each employer of more than 100 employees show on the W-2 form of each employee the employer's share of taxes for old-age, survivors, and disability insurance (OASDI) and for hospital insurance (Medicare) for the employee, as well as the total amount of such taxes for such employee. Requires a W-2 also to show any tier 1 railroad retirement tax with respect to OASDI and Medicare the employer has paid.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3167 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 3167

    To amend the Internal Revenue Code of 1986 to require that each 
employer show on the W-2 form of each employee the employer's share of 
taxes for old-age, survivors, and disability insurance and for hospital 
 insurance for the employee as well as the total amount of such taxes 
                           for such employee.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 30, 2005

 Mr. Hoekstra introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to require that each 
employer show on the W-2 form of each employee the employer's share of 
taxes for old-age, survivors, and disability insurance and for hospital 
 insurance for the employee as well as the total amount of such taxes 
                           for such employee.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Right-To-Know National Payroll 
Act''.

SEC. 2. DISCLOSURE OF FICA AND MEDICARE TAX ON W-2 FORM.

    (a) In General.--Subsection (a) of section 6051 of the Internal 
Revenue Code of 1986 (relating to requirement of receipts for 
employees) is amended by striking ``and'' at the end of paragraph (12), 
by striking the period at the end of paragraph (13) and inserting a 
comma, and by inserting after paragraph (13) the following new 
paragraphs:
            ``(14) the total amount of tax with respect to the employee 
        imposed on such person under--
                    ``(A) section 3111(a),
                    ``(B) section 3111(b),
                    ``(C) so much of the tax imposed under section 
                3221(a) as relates to section 3111(a), and
                    ``(D) so much of the tax imposed under section 
                3221(a) as relates to section 3111(b), and
            ``(15) the total amount of tax with respect to the employee 
        for old-age, survivors, and disability insurance and for 
        hospital insurance, which is the sum of--
                    ``(A) each of the amounts shown under subparagraphs 
                (A) through (D) of paragraph (14), plus
                    ``(B) the amount shown under paragraph (6).''
    (b) Exception for Employers With 100 or Fewer Employees.--Section 
6051 of such Code is amended adding at the end the following new 
subsection:
    ``(g) Statements Regarding FICA and Medicare Tax not Required of 
Small Employers.--
            ``(1) In general.--Paragraphs (14) and (15) of subsection 
        (a) shall not apply to any person for a calendar year with 
        respect to which such person employed an average of not more 
        than 100 employees on business days during each pay period in 
        which such person was in existence during the calendar year.
            ``(2) Definitions.--For purposes of paragraph (1)--
                    ``(A) Employer.--All persons treated as a single 
                employer under subsection (b), (c), (m), or (o) of 
                section 414 shall be treated as one employer.
                    ``(B) Employee.--The term `employee' includes any 
                individual who is a full time, part time, temporary, or 
                leased (within the meaning of section 414(n)) 
                employee.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to remuneration paid after December 31, 2005.
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