雇佣要求第 967 / 1605 题
The Federal Unemployment Tax Act (FUTA) imposes a payroll tax. Who pays it?
a.Split evenly between employer and employee
b.Only the self-employed
c.The employee, through wage withholding
d.The employer only; it is not withheld from employee wages
解析
FUTA is an employer-only federal payroll tax that funds the federal share of unemployment programs; it is not withheld from employee wages. Employers who pay their state unemployment (UI) taxes on time generally receive a substantial FUTA credit. This mirrors California's UI tax, which is likewise employer-paid, not employee-withheld.
法律依据: FUTA; federal payroll tax免费刷完整 1605 道题库 — 无需注册。
同考点相关题目
- When may an employee validly WAIVE the first meal period entirely?
- Under California's paid sick leave law, employees who work at least 30 days in a year generally accrue paid sick leave. Which statement reflects the law?
- How must available paid sick leave generally be communicated to the employee?
- At year-end, how does a business report compensation to (1) an employee versus (2) a properly classified independent contractor?
- A new employee completes a federal Form W-4 and a California DE 4. What is the purpose of these forms?
- A contractor advises a worker to obtain an EIN and 'set up an LLC' so the contractor can pay him as a 1099 contractor, even though the worker performs the company's core framing work under close supervision. What is the risk?