雇佣要求第 929 / 1632 题
A contractor hires her first employee. When must she register as an employer with the EDD for payroll tax purposes?
a.At the end of the calendar year in which wages were paid
b.Only after total wages for the year exceed $10,000
c.Within 15 days of paying over $100 of wages in a quarter
d.Before the first employee's first day of work on the site
解析
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.
法律依据: Unemp. Ins. Code §§675, 1086; EDD Form DE 1免费刷完整 1632 道题库 — 无需注册。
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)