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

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

Workers’ compensation insurance premiums for employers vary according to the different degrees of danger in various classes of jobs and the employers’ accident experience rate.

Under SECA, all of an individual’s self-employment income is counted in determining the HI tax.

Violators of the overtime provision of the FLSA are required to pay the unpaid overtime at a rate of triple the employee’s rate.

Under SECA, all of an individual’s self-employment income is counted in determining the HI tax.

Every employer is entitled to a 5.4 percent credit against the gross FUTA tax of 6.0 percent.

State and local government employers must make their tax deposits according to a different schedule than private employers.

Every employer is entitled to a 5.4 percent credit against the gross FUTA tax of 6.0 percent.

Included under the definition of employees for FUTA purposes are: