The employer’s payroll tax expenses are recorded by all employers at the time these taxes are actually paid.

The amount of federal income taxes to be withheld is determined after subtracting from the employee’s gross wages any local and state taxes.

In order to obtain the maximum credit allowed against the federal unemployment tax, the employer must have paid its SUTA contributions by the due date of Form 940.

Under the Equal Pay Act:

Which of the following noncash fringe benefits does not represent taxable income subject to federal income tax withholding?

Hourly employees who take work home without the permission of the employer do not have to be paid for the work done at home.

Form 941 is due on or before the 15th day of the month following the close of the calendar quarter for which the return is made.

​Which of the following is a provision of the Fair Labor Standards Act (FLSA)?

Exempt professional employees are exempt from all provisions of the FLSA—minimum wages, overtime pay, and equal pay.

Exempt professional employees are exempt from all provisions of the FLSA—minimum wages, overtime pay, and equal pay.