A contractor hires her first employee. When must she register as an employer with the EDD for payroll tax purposes?
Giải thích
A person who pays more than $100 in wages in a calendar quarter is an employer under Unemp. Ins. Code §675, and §1086 gives that employer 15 days to register with EDD. (a) treats registration as a year-end filing, confusing it with the annual reconciliation. (b) invents a large threshold; $100 in a quarter is a single day's pay for one laborer, so almost any hire crosses it. (d) is early rather than wrong in spirit, but it misstates the trigger - the duty is set off by paying wages, not by the start of work, which matters for an owner who works alongside a helper for a week before any cheque is written. Paying in cash changes nothing.
Trích dẫn luật: Unemp. Ins. Code §§675, 1086; EDD Form DE 1Luyện miễn phí toàn bộ 1632 câu hỏi — không cần đăng ký.
Own the complete CSLB Law & Business guide — PDF + EPUB, $24.99 →
Câu hỏi liên quan cùng chủ đề
- In California, which payroll tax that funds unemployment benefits is paid entirely by the employer, not deducted from the employee's wages?
- Which of the following California payroll contributions is withheld from the EMPLOYEE's wages rather than paid by the employer?
- Under FICA, how are Social Security and Medicare taxes generally allocated between employer and employee?
- During a busy roofing day, a foreman tells a crew they must eat lunch at their posts and remain on call to answer questions. Even though they got 30 minutes to eat, why might this still be a meal-period violation?
- A crew adopts a properly authorized 'alternative workweek schedule' of four 10-hour days. On a regular 10-hour day under that valid schedule, how are those 10 hours paid?
- Labor Code §204 generally governs how frequently wages must be paid. Which statement best reflects the timing rule for most employees?
Cập nhật gần nhất: · quy trình kiểm tra