Search Results: FUTA

An overview of FUTA records to be maintained by employers

Bonuses are subject to withholding.

Whether a gift is subject to FICA, FUTA and federal tax withholding depends on the type of gift and its value.

Generally, tips received by an employee in the course of employment are wages and are subject to federal income tax withholding and FICA and FUTA taxes.

Jury duty pay for serving on a jury is included as income on the juror-employee's federal income tax (.01).

One of the first determinations an employer must make is whether the new hire is an employee or an independent contractor.