In some states, employers may obtain reduced unemployment compensation rates by making voluntary contributions to the state fund.

If an employee works in more than one state, the employer must pay a separate SUTA tax to each of those states in which the employee earns wages.

Of the two main methods of withholding, only the wage-bracket method distinguishes unmarried persons from married persons.

A retail shop may employ a full-time student at $5.00 per hour.

Payments made to a worker’s spouse for hospital expenses in connection with an accident disability are not considered wages under FICA.

Self-employed persons include their self-employment taxes in their quarterly payment of estimated federal income taxes.

The Social Security Act ordered every state to set up an unemployment compensation program.

Partnerships do not have to pay unemployment taxes on the wages of their employees.

Self-employed persons include their self-employment taxes in their quarterly payment of estimated federal income taxes.

Under the provisions of the Consumer Credit Protection Act, an employer can discharge an employee simply because the employee’s wage is subject to garnishment for a single indebtedness.