Author: Anonymous

At the time that the entry is made to record the employer’s payroll taxes, the SUTA tax is recorded at the net amount (0.6%).

At the time that the entry is made to record the employer’s payroll taxes, the SUTA tax is recorded at the net amount (0.6%).

Under the FLSA enterprise coverage test, hospitals and nursing homes are only covered if their annual charges for services are at least $500,000.

The Social Security Act requires workers to obtain a new account number each time they change jobs.

Unlike Form 941, there is no penalty for the late filing of Form 940.

Unlike Form 941, there is no penalty for the late filing of Form 940.

If an employer is unable to obtain a certificate of age or a work permit for a minor employee, the employer may rely upon what document as evidence of age?

If an employer’s quarterly tax liability is $525, it must be paid on or before the last day of the month following the end of the quarter.

Institutions of higher education are extended coverage under FLSA without regard to their annual sales volume.

Tax withholdings from employees’ pays reduce the amount of the debit to Salary Expense in the payroll entry.