An employer can use a credit card to pay the quarterly deposit of FUTA taxes during the year.​

The tips received by a tipped employee are less than $5.12 of the minimum hourly tip credit rate. The maximum permissible tip credit is:

Under the Uniform Unclaimed Property Act, any unclaimed paychecks must be turned over to the state after the next payday.

The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an individual from any trade or business.

Under the Federal Insurance Contributions Act, the Medicare portion of the tax is only paid by the employer.

Which of the following is not part of the social security program?

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%).

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

Under the Uniform Unclaimed Property Act, any unclaimed paychecks must be turned over to the state after the next payday.

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%).