It is against this background that this study examines the theses and dissertations of postgraduate students submitted between 2004 - 2009 at the Department of AEE, FUTA
using citation analysis.
43 (1974), to include FICA and later by the IRS and the courts to include FUTA
Together with state unemployment tax systems, the FUTA
tax provides funds for paying unemployment compensation to workers who have lost their jobs.
17) In other words, the only issue would be the failure to impose FICA and FUTA
taxes on the payments.
However, in cases that involve more than $1,000 of wages per quarter, employers also may be required to pay FUTA
contracted the workers was not sufficient to prove it was the employer for FICA and FUTA
(The Federal Unemployment Tax Act), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs.
The IRS assessed deficiencies for the FICA and FUTA
This means learning about FICA, FUTA
, SUTA, OSHA, and the minimum wage and overtime laws contained in the federal Fair Labor Standards Act (FLSA).
Wages paid to a parent who works for you are not subject to FUTA
Holding: No, the value of meals and lodging provided for the convenience of the employer are not considered wages for FICA or FUTA
State unemployment and FUTA
taxes are due quarterly.