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%).

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

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

Which of the following payments are taxable payments for federal unemployment tax?

Under the FLSA, regular rate of pay does not include:

Which of the following payments are taxable payments for federal unemployment tax?

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.

​Title VII of the Civil Rights Act is referred to as the:

The Federal Insurance Contributions Act levies a tax upon the gross earnings of self-employed persons.

“Engaged to wait” and “waiting to be engaged” are both considered work time.