2022 futa tax rates and limits

Interested in more state and local payroll coverage? The 2022 FUTA tax for an employer in California with 100 employees will be $6,300 ($63 X 100) rather than $4,200, which is an increase of $2,100. Generally, you make electronic fund transfers by using the Electronic Federal Tax Payment System (EFTPS). Calculate the FUTA you owe based on your AGP. It is a federal payroll tax that provides temporary unemployment benefits to qualified workers who lose their job through no fault of their own. For every $2 a person under full retirement age earns over $19,560, $1 is withheld from benefits. The 2023 core benefits will be increased by 6% over the 2022 amounts. So stay tuned. 5 min read. For that first $200 of donations, the taxpayer would receive a $30 federal tax credit and a $120 provincial tax credit. In years where there are credit reduction states, you must include liabilities owed for credit reduction with your fourth quarter deposit. ATB Securities Inc. is a member of the Canadian Investor Protection Fund and Investment Industry Regulatory Organization of Canada. 2022 Experience Rates - 2022 Industry Rates. Capital gains tax rates remain the same for 2022, but the brackets for the rates will change. Keep records of these calculations to ensure that no interest is charged to you for underpayment of estimated tax because you deposited too little money during the year. Medicare tax. For details, see "Successor employer" in the Instructions for Form 940. The business also needs to report FUTA by filing a Form 940 (or 940-EZ) by January 31 of the following year as part of its annual tax returns. Sources:https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reductionhttps://tax.thomsonreuters.com/blog/2022-outlook-for-potential-futa-credit-reduction-states/https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reductionhttps://taxnews.ey.com/news/2020-1265-employers-risk-futa-credit-reductions-and-higher-state-ui-taxes-as-covid-19-claims-continue-to-climbhttps://thomas-and-company.com/news/budgeting-for-futa-federal-unemployment-tax-for-2021-and-beyond/, The Expert Solution for a Strategic Partnershipsm, [By clicking the links below, you will be leaving the TRICOM website and will be redirected an outside website], [By clicking the links below, you will be leaving the Tricom website and will be redirected an outside website], N48 W16866 Lisbon Road Menomonee Falls, Wisconsin 53051 | 1-888-4TRICOM (487-4266) |sales@tricom.com | LinkedIn | Twitter | Facebook 2023 TRICOM. There are no PEASE limits on itemized deductions. Although Form 940 covers a calendar year, you may have to deposit your FUTA tax before you file your return. Multiply the amount by 0.07. This is when the majority of states received federal loans to shore up their trust reserves. All Rights Reserved. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. 2023 Experience Rates - 2023 Industry Rates. Here's how they apply by filing status: The standard deduction amounts will increase to $12,950 for individuals and married couples filing separately, $19,400 for heads of household and $25,900 for married couples filing jointly and surviving spouses. The catch-up contribution remains at $3,000 for individuals who are age 50 or older. The FUTA tax rate for 2022 and 2023 is 6%. Generally, federal law provides employers with a 5.4 percent FUTA tax credit toward the 6.0 percent regular tax when they file their Employers Annual Federal Unemployment (FUTA) Tax Return (Form 940). WebGenerally, federal law provides employers with a 5.4 percent FUTA tax credit toward the 6.0 percent regular tax when they file their Employers Annual Federal Unemployment (FUTA) WebBelow are federal payroll tax rates and benefits contribution limits for 2022. With the 3.3% credit reduction, employers in the jurisdiction will pay FUTA tax at a rate of 3.9%. This document is being provided for information purposes only and is not intended to replace or serve as a substitute for professional advice, nor as an offer to sell or a solicitation of an offer to buy any investment. Heres a breakdown of long-term capital gains and qualified dividends rates for taxpayers based on their taxable income: Section 199A deduction (also called the pass-through deduction). (4) Employees date of hire and birth Earned income may be received without forfeiting benefits: December 14, 2021 | posted by Abacus Payroll, 165 North White Horse Pike, Hammonton, NJ 08037 |, HR Support From Abacus Payroll: Check out our HR Help Center for $11/month, New Retirement Plan Rules Impact Small Businesses, Havent received your Form W-2 yet? Take note that a person that is part of your workforce is considered as an employee if they are engaged in service to you, and its for your business (or trade), whether its full or part-time. The Federal Unemployment Tax Act (FUTA) requires that each states taxable wage base must at least equal the FUTA taxable wage base of $7,000 per employee, and most states have wage bases that exceed the required amount. We encourage business owners to continuously monitor this situation where you have employment in the state and the state has an outstanding federal unemployment loan balance. In 2022, the Social Security tax rate is 6.2% for employers and employees, unchanged from 2021. If the taxpayer is able to use the full amount of those credits, they are effectively able to donate $200 to charity for an out-of-pocket cost of only $50. Generally, if you paid wages subject to state unemployment tax, you may receive a credit of up to 5.4% of FUTA taxable wages when you file your Form 940. The budget announced an increase to this limit in 2023 to match the federal limit of $18,210. Be sure to request and keep on file a completed Form W-9 from all non-corporate taxpayers to whom your company pays commissions, interest, rents, etc., totaling $600 or more, and also payments made to certain incorporated entities such as attorneys for legal services and providers of medical and health care services. All the details on tax rates are in Revenue Procedure 2021-45. These states include California, Illinois, Massachusetts, New Jersey, New York, Ohio, Pennsylvania, and Texas, which are all states ranked among those with the largest economies in the country. If these loans are not repaid in 2022, up to 18 states could become FUTA credit reduction states for that tax year. Visit IRS.gov for the latest information. Lifetime learning credit income limit for 2022 & 2023. Continue carrying your tax liability forward until your cumulative FUTA tax liability is more than $500. WebAll 2023 Unemployment Insurance Tax Rate Determinations were sent out by U.S. mail to Minnesota employers on or before December 15, 2022. For example, an employer in a state with a credit reduction of 0.3% would compute its FUTA tax by reducing the 6.0% FUTA tax rate by a FUTA credit of only 5.1% (the standard 5.4% credit minus the 0.3% credit reduction) for an effective FUTA tax rate of 0.9% for the year. You must be logged into Facebook to view posts. Wearable Devices at Work: Are Smartwatches Part of a Companys Cell Phone Policy? The tax applies to the first $7,000 you paid to each employee as wages during the year. Ignoring other payroll deductions like Canada Pension Plan and Employment Insurance, and ignoring any other available tax credits. The tax liability will be carried forward to the last quarter of the year. Unearned income is income from sources other than wages and salary. If your FUTA tax liability is more than $500 for the calendar year, you must deposit at least one quarterly payment. In this article, we explain indexation of personal income taxes and Assured Income for the Severely Handicapped (AISH) benefits, as well as increases to two personal income tax credits for the 2023 tax year: the charitable donation credit and the adoption expense credit. WebSUTA rates range from 0.725% 8.65% for 2023. For 2021, employers whose wages were paid under the Families First Coronavirus Response Act, FFCRA, or the American Rescue Plan, ARP, are required to report qualified leave wages on the W2, Box 14 or on a separate statement. ATB Investment Management Inc., ATB Securities Inc., and ATB Insurance Advisors Inc. are individually licensed users of ATB Wealth. There are three tests used to determine whether you must pay FUTA tax: a general test, household employers test, and agricultural employers test. However, employers in general receive a 5.4% FUTA tax credit reduction when they Together with state unemployment tax systems, the FUTA tax provides funds for paying unemployment compensation to workers who have lost their jobs. WebThis discounted FUTA rate can be used if all Unemployment Insurance taxes for 2023 have been paid in full by January 31, 2024; the employer has no out-of-state employees; and Refer to Publication 966, Electronic Federal Tax Payment System, A Guide to Getting StartedPDF for electronic federal tax payment system information, and Publication 15 for more information on deposit rules. (3) Employees social security number In other words, the maximum FUTA tax rate per employee to be paid by the employer for 2022 is calculated as: $7000 * 6% = $420. (2) Employees address `1 L` In 2021, John would have had the following tax results: In 2022, his employer withheld tax as if the 2021 tax brackets were still in effect. In 2022, on the back of an unexpected budget surplus, the government committed to re-index those tax brackets and credits. Save my name, email, and website in this browser for the next time I comment. States use different formulas to determine their taxable wage base; some adopt the FUTA wage base as law while others use a percentage of the states average annual wage. Below are federal payroll tax rates and benefits contribution limits for 2022. As of June 7, 2021, eighteen states unemployment insurance trust funds had outstanding loans from the Federal Unemployment Account totaling $52.66 billion. However, employers generally receive a 5.4% FUTA tax credit reduction when Email support@paystubsnow.com The $7,000 is often referred to as the federal or FUTA wage base. 1 March 2023 If your FUTA tax liability for the fourth quarter (plus any undeposited amounts from earlier quarters) is $500 or less, you can either deposit the amount or pay the tax with your Form 940 by January 31. Experience rate for 2022: 0.041 (4.1%) State unemployment tax paid on time: $100.00: State unemployment EY helps clients create long-term value for all stakeholders. The company must remit the FUTA tax liability by January 31 st of the following month. WebIf the tax has a default rate that has been overridden in Company Tax Group Maintenance, an asterisk (*) appears next to the tax rate. Thats up from $250 in 2021. The Social Security wage base is $147,000. If you pay to park and ride, you get to double dip. These are employees that you filed. Employers must report this information within 20 days at www.njcsesp.com and www.cwds.pa.gov. Starting Jan. 1, 2021, the maximum earnings subject to the Social Security payroll tax will increase. It is for informational purposes only and will not be included in taxable income. A business day is any day other than a Saturday, Sunday, or legal holiday. An official website of the United States Government. Wages exempt from FUTA tax may include but are not limited to:Dependent careFringe benefitsGroup term life insuranceRetirement/PensionOther Do Not Sell or Share My Personal Information. When Albertans file their tax returns for the 2022 year, many people will find a small surprise windfall waiting for them. Employer UI tax rate notices are available online for the following rate years: WebUse Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax. The ATB Virtual Assistant doesn't support landscape mode. endstream endobj 388 0 obj <>/Metadata 9 0 R/Names 418 0 R/OpenAction 389 0 R/Outlines 14 0 R/PageLayout/OneColumn/Pages 385 0 R/StructTreeRoot 15 0 R/Type/Catalog/ViewerPreferences<>>> endobj 389 0 obj <> endobj 390 0 obj <. The dollar limit for 2022 contributions to a flexible savings account is $2,850. The budget announced an increase to this limit in 2023 to match the federal limit of $18,210. The OASDI tax rate for wages paid in 2022 is set by statute at 6.2% for employees and employers, so an individual with wages equal to or larger than $147,000 would contribute $9,114 to the OASDI program in 2022, and his or her employer would contribute the same amount. All Rights Reserved. The tax applies to the first $7,000 you paid to each employee as wages during the year. First created in 1917 when the U.S. was entering World War I, the debt ceiling has been raised by Congress (and occasionally the president, when authorized to do so by Congress) dozens The federal and provincial tax credits are 15% and 10% of this amount, respectively, resulting in a maximum $2,731 federal tax credit and a $1,821 provincial tax credit in 2023. The 2023 Alberta provincial budget was tabled on Feb. 28, 2023. As a result, most states reduced the taxable wage base last year. The credit begins to phase out for taxpayers with modified adjusted gross income (MAGI) in excess of $223,410, and its completely phased out at $263,410 or more. hbbd```b``@$d "_A$J0LN`q):"$"6,$m7E8; Joint filers with $440,000 of income get no credit. Earlier versions included cutting the estate-tax exemption in half and increasing capital gains taxes. The maximum salary deferral contribution increases to $14,000 in 2022. Child Tax Credit. The catch-up contribution limit remains at $6,500 for individuals who are age 50 or older. Add these two amounts together for a total of $15,500. Per the May 2022 UI Fund Forecast, Californias expected year-end loan balance is estimated to be $19.3 billion at the end of 2022. Hawaiis 2023 unemployment tax rates will increase to a range of 1.8% to 6.4% (0.2% to 5.8% in 2022). The tax liability for Q3 is below the FUTA tax limit by $10. For budgeting purposes, you should assume a 0.6% FUTA rate on the first $7,000 in wages for all states with an additional percentage to be charged to cover the Alternative Minimum Tax Exemption Amounts. By By Josh Proulx, JD, BComm In 2022, the provincial limit for eligible adoption expenses was $13,552. The annual gift tax exclusion will increase from $16,000 in 2022 to $17,000 in 2023. Since employers were not aware of this re-indexation until near the end of 2022, they have been withholding provincial tax from Albertans paycheques as if the tax brackets were not indexed. When is FUTA Tax due?For Quarter 1 (January to March), the FUTA Tax Payment is due by April 30.For Quarter 2 (April to June), the FUTA Tax Payment is due by July 31.For Quarter 3 (July to September), the FUTA Tax Payment is due by October 31.For Quarter 4 (October to December), the FUTA Tax Payment is due by January 31. At that point, you must deposit your tax for the quarter. At that point, you must deposit your FUTA tax for the quarter. This is allowed for 2022 if the childs gross income is more than $1,150 but less than $11,500. WebSee how FICA tax works in 2022 and 2023. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. The Federal Unemployment Tax Act (FUTA), created in June 1939, was designed to create more jobs for Americans who were suffering during the Great Depression. (Maximum Social Security tax withheld from wages is $9,114 in 2022). With high jobless rates since March of 2020 due to the COVID-19 pandemic, many states have suffered record-high unemployment rates rendering the states unemployment trust fund insolvent. The Social Security wage base is $147,000. The provincial portion of the donation tax credit can only be used against provincial taxes. If during that same period you paid Employee John only $5,000 of wages subject to FUTA taxes, then your total is still $15,500. However, there are a few more standards to complete in order to be considered. So its in your best interest to make sure youre fulfilling your FUTA requirements and. This education tax credit is phased out for single taxpayers with MAGI in excess of $80,000, and for joint filers with $160,000, for 2022. Traditionally, the provincial tax brackets increase each year, based on the Alberta Consumer Price Index (CPI). For example, if you're required to make a deposit on a Friday and Friday is a legal holiday, the deposit will be considered timely if you make it by the following Monday (if that Monday is a business day). The federal and provincial tax brackets describe how much of your income gets taxed at each rate. This legislation passed on Dec. 15, 2022. 756. Know your quarterly average gross payroll (AGP). Most employers will see a reduction in their tax rates in 2023, when the flat social cost factor rate will cap at 0.7% instead of 0.8%. See the Instructions for Form 940 to determine the credit. The $1,000 per calendar quarter threshold continues to apply for FUTA. AISH benefits were originally frozen by the Alberta government beginning in 2020. In 2022, the provincial limit for eligible adoption expenses was $13,552. However, if you deposited all FUTA tax when due, you have until February 10 to file. The additional standard deduction amount for the aged or the blind is $1,400 for 2022. The FUTA tax rate is 6.0%. Social Security tax. All new employees are required to file Forms W-4 and I-9 which are to be kept on file by the employer. For further information contact us or call the State of New Jersey at 1-877-654-4737 (NJ-HIRES) or Pennsylvania at 1-888-724-4737 (PA-HIRES). To access from the APA home pageselect Compliance and then State Unemployment Wage Bases under Overview.. Under The list of state wage bases is from 2019 to 2022. As of now, the $300 charitable deduction ($600 for joint filers) that was available to nonitemizers in 2021 has not been extended for 2022. The IRS outlines the impact this has to business owners in these states: The result of being an employer in a credit reduction state is a higher tax due on the Form 940. This means that an employers federal unemployment payroll tax liability is equal to 0.6 % on the first $7,000 paid per worker; however, state unemployment taxes are due as well.. hb``f``````jf@@ a3]f f3.QbaW6.filn36GI|lvP8@mb`2 :>@e[b,@T1F ,3 In our final 2022 edition ofUS employment tax rates and limitsyou will find, as of December 16, 2022, the following: See also our previous year publications: US employment tax rates and limits for 2021, US employment tax rates and limits for 2020andUS employment tax rates and limits for 2019. endstream endobj startxref Theres one big caveat to these 2022 numbers: Democrats are still trying to pass the now $1.85 trillion Build Back Better Act, and the latest (November 3) legislative text includes income tax surcharges on the rich as well as an $80,000 capup from $10,000for state and local tax deductions. Skip to Your 2022 provincial tax refund menu. There are seven tax rates in 2022: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For Social Security, the tax rate is 6.20% for both employers and employees. In 2022, the provincial limit for eligible adoption expenses was $13,552. The more income that you earn in a year, the higher the tax rate will be on that income. Flexible Savings Accounts. Employers must pay their Federal Tax Liabilities through the Electronic Federal Tax Payment System unless they pay less than $2,500 in quarterly payroll tax liabilities and pay their liability when filing their employment tax returns (Forms 941 and 944). 2018 Herald International Research Journals. Lets review the Federal Unemployment Tax Act (FUTA) tax rate and how it works to ensure we all understand how this could possibly impact your business. To see the tax rate schedule (ratio rate table) and the FUTA creditable factors for ratio-rated employers, select the year: 2023 (PDF), 2022 (PDF), 2021 (PDF). Take note that a person that is part of your workforce is considered as an employee if they are engaged in service to you, and its for your business (or trade), whether its full or part-time. The tax liability will be carried forward to the last quarter of the year. It will bring the FUTA tax liability for Q4 to $1,040 ($490 + $550). The company must remit the FUTA tax liability by January 31 st of the following month. Note: The article above is for educational purposes only. The FUTA tax applies to the first $7,000 in wages you pay an employee throughout the calendar year. This change took effect Jan. 1, 2023, and does not have any retroactive effect. It will bring the FUTA tax liability for Q4 to $1,040 ($490 + $550). You had one or more employees for at least some part of a day in any 20 or more different weeks in 2021 or 20 or more different weeks in 2022. Employers who think they may be in a credit reduction state should plan accordingly for the lower credit.. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. The FUTA tax rate for employers in states not subject to a FUTA credit reduction is generally 0.6% (6.0% - 5.4%), for a maximum FUTA tax of $42.00 per employee, per year (.006 X $7, 000 = $42.00). Only the portion of your income that falls into any particular bracket is taxed at that brackets rate. The estate tax exemption increases to $12.92 million per individual and $25.84 million for a married couple. We also cover the new higher retirement accounts limits for 2022. For PA and NJ, unemployment coverage applies for domestic service in an employers private home for cash wages of $1,000 or more in a calendar quarter in the current or preceding calendar year. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. 444 0 obj <>stream So its in your best interest to make sure youre fulfilling your FUTA requirements and other tax responsibilities on time. Since that time, the Alberta tax brackets have been fixed in place. A social security beneficiary under full retirement age can earn $19,560 before benefits are reduced. California employers fund regular Unemployment Insurance (UI) benefits through contributions to the states UI Trust Fund on behalf of each employee. Additional employee rate on wages exceeding $200,000. The IRS uses the FUTA recertification process to make sure the total taxable wages you claimed on the Employers Annual Federal Unemployment (FUTA) Tax Return(Form 940) or the federalHousehold Employment Taxes(Form 1040, Schedule H) were paid to the state. Copyright 2023 ATB. If the amounts are not the same, you have an out-of-balance condition. Whether you're a beginner or an experienced investor, we can help. The tax rates on inheritances range from less than 1% to 18% of the value of property and cash you inherit, but they can change each year so check with your state. Please refer to your advisors for specific advice. The Instructions for Form 940 include a detailed list of these fringe advantages. One thing to note is that, depending on where your business is located, the SUTA could fall under another name. This is a BETA experience. Once your FUTA tax is $500 or less in a quarter, carry it over to the next quarter. The FCR and FUTA rates that will be charged for 2022 are listed below. %PDF-1.7 % Provincial brackets and benefits will be indexed for 2022 at 2.3% and in 2023 at 6%. Any increased FUTA tax liability due to a credit reduction is considered incurred in the fourth quarter and is due by January 31 of the following year. The federal and provincial tax credits are 15% and 10% of this amount, respectively, resulting in a maximum $2,731 federal tax credit and a $1,821 provincial tax credit in 2023. California began borrowing from the federal government starting June 3, 2020 in order to maintain solvency of our UI fund. Many states appear to be headed down the same path as they did in 2011 to 2017 after the great recession of 2007 and 2008. Those who want to switch from the old regime to the new regime for financial year 2022-23, should be required to file their Income Tax Return by 31 st July 2023. A 0.9% additional Medicare tax must be withheld from an individuals wages paid in excess of $200,000 in a calendar year. FICA tax is a 6.2% Social Security tax and 1.45% Medicare tax on earnings. The FUTA tax rate is currently 6.0% on the first $7,000 in wages per employee each year. They also pay Federal Unemployment Tax Act (FUTA) taxes to the federal government to help pay for: Due to the impact of the unprecedented COVID-19 crisis, California has had an outstanding federal loan balance for two consecutive years. The FUTA tax levies a federal tax on employers covered by a states UI program. In 2013, the rates dropped substantially due to economic improvements leading up to 2014. When tax brackets are indexed to inflation, taxpayers are less likely to slip into higher tax rates solely because of inflation. If an employer pays wages that are subject to the unemployment tax laws of a credit reduction state, the credit an employer may receive for state unemployment tax it paid is reduced, resulting in a greater amount of federal unemployment tax due when filing its Form 940 and including the Schedule A (Form 940), Multi-State Employer and Credit Reduction InformationPDF. Until these regulations are issued the threshold remains at 250. Weekly benefit amounts are also set to increase by 6.5%. WebPotential 2022 Federal Unemployment Tax Act (FUTA) Credit Reductions (6) 2022 Potential California Colorado Connecticut Illinois Massachusetts New York (5) The potential FUTA credit reduction for 2022 is calculated by adding the credit reduction due to having an outstanding advance FUTA tax rates can increase further, in increments of 0.30% per year, should loans remain outstanding in subsequent years. WebThe 2022 taxable wage base subject to the Social Security portion of the FICA tax is $147,000, up from $142,800 in 2021. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. For the household employers and agricultural employerstests, see Chapter 14 in Publication 15, (Circular E), Employers Tax Guide. council tax wolverhampton; gate: weigh anchor light novel read; road trip from albuquerque to white sands; worst neighborhoods in delaware county; david seguin and maangchi; nancy morgan obituary; kings creek country club membership cost 0 Once your FUTA tax liability for a quarter (including any FUTA tax carried forward from an earlier quarter), is more than $500, you must deposit the tax by electronic funds transfer. WebUnder the Federal Unemployment Insurance Tax Act (FUTA), the 2022 federal unemployment insurance wage base is $7,000, the maximum tax is 6.0% and the maximum credit reduction is 5.4%, for a net FUTA deposit rate of 0.6%. The term legal holiday means any legal holiday in the District of Columbia. WebThe taxable wage base will continue to increase as follows: 2022 $12,000; 2023 $12,300; 2024 $12,500; 2025 $12,800; 2026 $13,000; for each year thereafter, %%EOF However, employers in general receive a 5.4% FUTA tax credit reduction when they file their FORM 940 (Employers Annual FUTA Tax Return), resulting in a net FUTA tax rate of 0.6%. A credit of up to 5.4 percent for state unemployment taxes can reduce the FUTA tax owed by employers on their payroll, but only if you are subject to state or local unemployment taxes. Your email address will not be published. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. The wage base increases to $147,000 for Social Security and remains UNLIMITED for Medicare. The Federal Unemployment Tax Act (FUTA) is a federal payroll tax that helps fund unemployment benefits. If the flat tax has no limit, "no limit" appears in this field. 129 S Main St, #260, Grapevine, TX 76051, United States, 11845 W Olympic Blvd, West Tower, 11th Floor, Los Angeles, CA 90064, United States, Copyright 2023 Paystubsnow.com, LLC All Rights Reserved. Without congressional action on the Build Back Better Act, in 2022, the Child Tax Credit would revert back to $2,000 per qualifying child, subject to income phaseouts starting at $400,000 for joint filers and $200,000 for singles. The additional standard deduction amount increases to $1,750 for unmarried aged/blind taxpayers.

Nadia Cherry Plum Hybrid Pollinator, Youth Basketball Camp Kansas City, Articles OTHER

2022 futa tax rates and limits

pitcherwits symbols
3 octobre 2015