Mid Term Chap 1-3 Payroll Taxation

Connie Gibbs collected a $2,000 bonus for her department's safety record for the year (52 weeks). During that year, Gibbs worked an average of 44 hours each week. Calculate the extra overtime pay due Gibbs for that year.

$2,000÷52=38.46 $38.46÷44=$0.87 $0.87 × 0.5 = $0.44 $0.44 × 4= 1.76 1.76x52= $91.52

Ramsey Smith receives wages amounting $93,500. His net earnings from self-employment amount to $48,600. Smith must count ________ of his earnings in determining taxable self-employment income for OASDI taxes.

$39,400

The law requires that the overtime rate must be at least ________ times the regular rate.

1.50

Vulcan Company is a monthly depositor whose tax liability for March 20-- is $3,485. 1. What is the due date for the deposit of these taxes? 2. Assume that no deposit was made until April 29 (14 days late). Compute the following penalties. Assume a 365-day year in your computations. Round your answers to the nearest cent. a. Penalty for failure to make timely deposit.$ b. Penalty for failure to fully pay tax.$ c. Interest on taxes due and unpaid (assume a 6% interest rate).$ d. Total penalty imposed.$

1.April 15 2. a. 174.25 b. 17.43 c. 8.02 d199.70

Under the Family and Medical Leave Act, what is the maximum number of weeks of unpaid leave that a covered employer is required to offer an employee whose spouse is seriously ill?

12

In Miami, Florida the living wage rate for city employees or those who work for companies with city contracts that exceed $100,000, if employer provides health insurance is $______ per hour. The wage rate if employer does not provide health insurance is $______ per hour.

13.23 16.40

The minimum cash wage required for tipped employees is ________ per hour.

2.13

Protection under the provisions of the Age Discrimination in Employment Act begins at what age?

40

Diane Duke works a standard 40-hour workweek. She is paid time and one-half for all hours over 40 in each workweek. Her regular hourly wage rate is $10.90. One week, Duke worked 49 hours. Her total gross earnings for the week are

583.15

Cam Fitzer, a white-collar exempt employee, started working for Villan Company on Thursday of this week. He worked 9 hours on both Thursday and Friday. His annual salary is $77,000, and he is paid weekly for a 5-day week. Determine his gross pay for his first partial week of work.

592.30 Note: salary $77000 Weekly rate ($77000/52 = $1480.77 Hourly rate $1480.77/5 = $296.15 295.15x 2 days(exempt emp)= 592.30

The first ______ months of sick pay received by an employee is considered to be wages. These amounts are subject to withholding for FICA tax purposes.

6

Connie Duffy started working for Dexter Company on Thursday of this week. She worked 9 hours on Thursday and 8 hours on Friday. Her annual salary is $80,000, and she is an exempt white-collar employee. Determine her gross pay for her first partial week of work. Round your overtime rate to two decimal places and use the rounded amount in subsequent computations. Gross pay$

615.38 NOTE: $80,000 ÷ 52 weeks = $1,538.46 /5=307.69 307.69*2 = $615.38

Susan Tate receives an hourly wage of $11.25 for a 40-hour week of 5 days, 8 hours daily. For Saturday work, she is paid 1½ times the regular rate. For Sunday work, she is paid 2 times the regular rate. One week, she worked 50 hours—4 hours of which were on Saturday and 6 hours on Sunday. Her total earnings for the week are

652.52

Jody Baush is a salaried employee who normally works a 35-hour week and is paid a weekly salary of $735.00. The agreement that he has with his employer states that his salary is to cover all hours worked up to and including 40. This week, Baush worked 42 hours. Calculate his gross pay.

798 NOTE: $735/35 hours = $21.00 regular hourly rate. $21.00 x 1.5 = $31.50 overtime rate. Gross earnings = $735.00 + (31.50 x 2 hours) = $798.00.

Carson Morris worked two separate jobs for Horwath Company during the week. Job A consisted of 36 hours at $16.00 per hour; Job B entailed 14 hours at $17.50 per hour. Determine his gross pay for that week if the employer uses the average rate basis for the overtime pay $

903.10 Note: 16x36=576 14x17.50=245 576+245=821/50=16.42(avg rate of pay) 16.42x .5(premium)=8.21(OT premium) 8.21x10(ot time)=82.10(OT Pay) 82.10+821=903.10

Ronald Dowd receives an annual base salary of $87,500 as a salesman in the Southern region, which has an annual sales quota of $450,000. For all sales over this quota, Dowd receives a commission of 4½ percent. For the current year, sales in the Southern region total $698,000. The amount of salary and commissions due to Dowd is

98660

Which of the following bases for discrimination in employment practices is not covered in Title VII of the Civil Rights Act of 1964 as amended?

Age

Under the Affordable Care Act, which employers are required to provide insurance coverage for all full-time employees and their dependents?

All applicable large employers—ALEs.

Nondiscretionary bonuses include

Amounts set up as inducements to achieve goals

Time spent by employees in attending lectures or training sessions does not count as working time under which condition? 4 answers

Attendance by the employee is voluntary The employee does not produce any goods or perform any other productive work during the meeting or lecture The meeting or lecture takes place outside regular working hours The meeting or lecture is not directly related to the employee's work

A state employee may be paid for compensatory time off in which of the following cases?

Both "At termination of employment" and "Upon reaching the "bank" maximum of 480 or 240 hours"

Who pays the social security taxes that are levied by the Federal Insurance Contributions Act?

Both employee & employer

What is the primary purpose of the Employee Retirement Income Security Act (ERISA)?

ERISA ensures that workers covered by private pension plans receive benefits from those plans in accordance with their credited years of service with their employers.

Which of the following statements is not a provision of ERISA?

ERISA requires each employer to establish a pension plan.

To be classified as a highly compensated employee, he or she must: 3 answers

Earn $100,000 or more. Regularly perform one of the exempt duties of an executive, administrator, or professional employee. Perform non-manual work.

Which of the following acts covers employee pension and welfare plans?

Employee Retirement Income Security Act

Funke Corporation has only five employees who are all paid $1,050 per week. Compute the total FICA taxes that the employer would withhold from the five employees each week and the amount the company would pay as its own liability for the employer's share of the FICA taxes on the weekly wages of the five employees:

Employees' total OASDI$325.50 Employees' total HI$76.13 Employer's total OASDI$325.50 Employer's total HI$76.13

Employers' photocopying of new employees' I-9 documents is not required under the Immigration Reform and Control Act.

Employers' photocopying of new employees' I-9 documents is not required under the Immigration Reform and Control Act.

The two bases of coverage provided by the FLSA are:

Enterprise coverage and Individual employee coverage

Which of these employee types is an allowable exception to the protection of the Age Discrimination in Employment?

Executive employees who are 65 years or older and have held high policymaking positions during the two-year period prior to retirement

Employers must collect ______ taxes on tips reported by employees and for wages paid to tipped employees. Employers are also liable for their share of the ______ taxes on the tips reported by employees and for wages paid to tipped employees.

FICA

How are the funds used which are provided by FUTA and SUTA?

FUTA funds are used to pay the state and federal administrative expenses and SUTA funds are used to pay the unemployment compensation benefits to the qualified unemployed workers.

A monthly depositor's employment taxes total $3,800 on Wednesday, March 31, 20--, the end of the calendar quarter. The taxes should be deposited on or before the following Tuesday (April 6).

False

A tip is a gift or gratuity given by the employer in recognition of some service performed for customers.

False

A worker who is regularly paid on a biweekly basis should receive 24 paychecks each year

False

Annualizing monthly salary means to divide the salary amount by 12 months.

False

Employees who regularly work less than 20 hours a week are not covered by the minimum wage requirements.

False

Every employer has the right to choose the method (electronic or paper coupon) of depositing employment taxes.

False

FICA taxes are levied upon employers only.

False

For computing the OASDI taxes, the minimum self-employment taxable income of any individual is $132,000.

False

Form 941 refers to Annual Return of Withheld Federal Income Tax.

False

Form I-9, Employment Eligibility Verification, is completed only by employees who were born outside the United States

False

Part 4 of Form 941 deals with deposit schedules and tax liabilities for the quarter.

False

Part-time employees pay a FICA tax at half the tax rate of full-time employees.

False

The Age Discrimination in Employment Act protects virtually all workers, but only to the age of 70.

False

The FLSA requires all employees to be paid weekly or biweekly.

False

The FLSA requires employees to be paid for a rest period of 30 minutes or less.

False

The FUTA tax paid to the federal government is used to pay benefits to the unemployed workers who qualify for the benefits.

False

The Federal Insurance Contributions Act covers restrictions on the employment of child labor.

False

The first step in converting the monthly salary to hourly rates for calculating the weekly gross pay is to divide the weekly rate by the standard number of hours in the workweek.

False

The information reporting requirements of the Affordable Care Act only involve the filing of each employee's Form W-2.

False

The payroll register is used by employers in preparing Form W-2, the wage and tax statement sent to each employee at year-end.

False

Unions and employment agencies are excluded from coverage under the Civil Rights Act of 1964.

False

Violators of the minimum wage provision of the FLSA must reimburse the offended employees at the rate of $15.00 per hour for the hours paid at the hourly rate below the minimum.

False

Year-end bonuses paid to employees are not subject to the hospital insurance (HI) part of the FICA tax.

False

Medicare is a two-part health insurance program that was part of an amendment to what act?

Federal Insurance Contributions Act

Which of the following is not a provision of the Fair Labor Standards Act (FSLA)?

Forbids discrimination in hiring

Employers use the employee's earnings record in preparing ________.

Form W-2

Which of the following is true of an employee's earnings record?

It maintains a payroll record for each employee separately.

At a minimum, how often should an administrator furnish a statement of total benefits accrued and accrued benefits that are vested under ERISA?

Once in 12 month period

Which basic records are generated in most payroll accounting systems?

Only "A payroll register" and "The employee's earnings record" are correct.

For an employer identification number, the employer may file Form __________ with the IRS, obtain one directly from the IRS website or request it by phone.

SS-4

Which of the following acts prohibits discriminating in hiring, firing, promoting, compensating, or in any other condition of employment on the basis of race, color, religion, gender, or national origin?

The Civil Rights Act of 1964

Which act sets the minimum wage, and what is the current wage rate?

The Fair Labor Standard Act sets the minimum wage and the current minimum wage rate is $7.25 per hour.

For social security purposes, what conditions must an individual meet to be classified as a "covered" employer? 2 answers

The common-law relationship of employer and employee must exist. The person must employ one or more individuals for the performance of services in the United States.

What obligations are imposed upon the employer by the Fair Credit Reporting Act of 1968?

They must disclose to the job applicant that they are seeking an investigative report.

How can the information shown in the employees' earnings record be used?

To prepare period reports and complete Form W-2 for each employee

What is the purpose of the Age Discrimination in Employment Act (ADEA)?

To prohibit discrimination on the basis of age in the employment practices of employer

As part of their FMLA, a few states have implemented a paid family leave plan.

True

If an employee defers compensation into a 401(k) plan, the deferral (payroll deduction) is still subject to social security taxes.

True

If the self-employed individual is also an employee of another company, the wages received can reduce the amount of self-employment income that is taxed.

True

If workers paid on a monthly basis earn overtime pay for work beyond a 40-hour week, hourly overtime rate is computed by converting the monthly salary rate to an hourly rate, and then multiplying that rate by 1.5.

True

In cases where both federal and state regulations cover the minimum wage for the same employee, the higher of the two rates is always used as the standard minimum wage.

True

Most employers are faced with two unemployment taxes—federal and state.

True

Pre-hire questions pertaining to religion, gender, national origin, or age are allowed when these factors are bona fide occupational requirements for a job.

True

The information provided in the payroll register is used primarily to meet the requirements of the Fair Labor Standards Act.

True

The payroll register lists all the employees who earned remuneration, the amount of remuneration, the deductions, and the net amount paid.

True

There are some states that have a higher minimum wage rate than the federal minimum.

True

Under the FLSA, "mom and pop stores" are excluded from enterprise coverage.

True

Under the Family and Medical Leave Act, employers can exempt the highest paid 10 percent of their workforce from its provisions.

True

Wage differentials between sexes would be allowed if the different wage rates were based on a seniority system.

True

What is vesting?

Vesting conveys to employees the right to share in the retirement fund in the event they are terminated before the normal retirement age.

Which of the following acts deals with the minimum wage paid to laborers for contractors who supply materials to any agency of the United States?

Walsh-Healey Public Contracts

In order not to interfere with the schooling and well-being of minors between the ages of 14 and 16, employers of these minors must satisfy which of these conditions?3 answers

Work must be performed between 7 A.M. and 7 P.M. (9 P.M. in summer). There is a maximum 3-hour day and 18-hour week when school is in session (8 hours and 40 hours, respectively, when not in session). All work must be performed outside school hours.

Charles Rollins earns $2,400 each month and works 35 hours each week. a. His hourly rate is$. b. His overtime rate is

a. 15.82. b. 23.73

Carson Beck has been working for the last 4 months at the local Worst Buy Shop. As a full-time student at the local university, he is being paid an hourly rate of $4.20 an hour. One week, Beck worked 37 hours. Round your answers to the nearest cent. a. Beck's earnings for the week are$ b. Is the hourly rate in violation of the FLSA? c. If the hourly rate is in violation of the FLSA, what is the amount the shop should pay Beck for the week? When computing the per hour rate, use the government's rounding rule in your calculation.$

a. 155.40 b.yes c. 228.29 NOTE: a. 37 × $4.20 = $155.40 b. Yes. Beck, a full-time student in a university, may be employed by a retail establishment for at least 85 percent of the minimum wage, or $6.17 (85% × $7.25 = $6.1625, which the government rounds to $6.17). Since Beck is being paid a rate less than $6.17, the wage rate violates the FLSA. c. 37 hours × $6.17 = $228.29

Sheila Williams, a medical secretary, earns $3,575 monthly for a 35-hour week. For overtime work, she receives extra pay at the regular hourly rate up to 40 hours and time and one-half beyond 40 hours in any week. During one semimonthly pay period, Williams worked 10 hours overtime. Only 2 hours of this overtime were beyond 40 hours in any one week. Compute the following amounts. a. The regular semimonthly earnings$ b. The overtime earnings$ c. The total earnings$

a. 1787.50 b. 259.28 c. 2046.78 NOTE: Yearly earnings = $3,575 × 12 = $42,900 Weekly earnings = $42,900/52 = $825.00 Hourly rate = $825.00/35 = $23.57 Overtime rate = $23.57 × 1.5 = $35.36 a.Regular semimonthly earnings$1,787.50 b. 188.56+70.72=259.28 (8*23.57=188.56 2*35.36=70.72) c.1787.50+259.28=2,046.78

Carl La Duca earns $3,875 each month and works 40 hours each week. Compute the following amounts. a. The hourly rate$ b. The overtime rate at time and one-half

a. 22.36 b. 33.54 NOTE: $3,875x12=46,500 $46,500/52 = $894.23 $894.23/40 = $22.36 $22.36 × 1.5 = $33.54

Warrenda Spuhn, a sales representative, earns an annual salary of $34,500 and receives a commission on that portion of her annual sales that exceeds $150,000. The commission is 9.5% on all sales up to $50,000 above the quota. Beyond that amount, she receives a commission of 12%. Her total sales for the past year were $315,000. Compute the following amounts. a. The regular annual salary$ b. The commission$ c. The total annual earnings$

a. 34,500 b. 18,550 c. 53,050 Note: a.$34,500 b.$50,000 @ 9.5%=4,750 $115,000 @ 12%=13,800 Commission=18,550 c.18550+34500=53,050

During the first week in April, Courtney Nelson worked 46 hours and produced 1,450 units under a piece-rate system. The regular piece rate is $0.38 a unit. Nelson had agreed with her employer prior to the performance of the work that she would be paid one and one-half times the regular piece rate for all pieces produced during the overtime hours. Assume that her production totals for the week were 1,120 pieces during regular hours and 330 pieces during overtime hours. Compute the following amounts. a. The piecework earnings$ b. The overtime earnings$ c. The total earnings

a. 425.60 b.188.10 c.613.70 NOTE: a.Piecework earnings = 1,120 units × $0.38$425.60 b.Overtime earnings = 330 units × $0.57 ($0.38 × 1.5)188.10 c.Total earnings$613.70

Joseph Cavato is paid $12.96 per hour. During the past week, he worked 46 hours, and he is a covered employee who must be paid for overtime. Calculate his gross pay using the overtime premium approach a. Regular pay (46 hours)$ b. Overtime premium pay$ c. Gross pay

a. 596.16 b. 38.88 c.635.04 NOTE: a. 46*$12.96=596.16 b. (12.96*0.5=6.48)6*6.48=38.88 c. 59.16+38.88=635.04

Barbara Ripa receives $695 for a regular 40-hour week and time and one-half for overtime. For a workweek of 45 hours, compute the following amounts. The regular earnings$ b. The overtime earnings$ c. The total earnings$

a. 695 b. 130.35 c. 825.35 NOTE: $695/40 = $17.38 $17.38 × 1.5 = $26.07 a.695.00 b.5×26.07=130.35 c.695+130.35=825.35

Karlie Hastings is a writer (employee) for the Santa Fe Gazette and has an annual salary of $49,000. This year, she also realized net self-employment earnings of $85,000 from a book she wrote. What portion of her self-employment earnings is subject to the two parts of the social security tax? a. OASDI taxable self-employment earnings b. HI taxable self-employment earnings c. OASDI self-employment tax d. HI self-employment tax

a. 83900 b. 85000 c. 10403.60 d. 2465

Gabrielle Hunter, a waitress at the Hole-in-the-Wall restaurant, worked 42 hours this week and collected over $500 in tips. The restaurant uses the full tip credit against the minimum wage and pays Hunter the minimum required for tipped employees. Determine her gross pay from the restaurant. Round your overtime rate to two decimal places and use the rounded amount in subsequent computations. a. Pay for the 40 hours$ b. Pay for the overtime hours$

a. 85.20 b. 11.52 NOTE: a. 40 × $2.13 = $85.20 b. {2 hours × $5.76 [($7.25 × 1.5) - $5.12]} = $11.52

Ben Lieber is a waiter at Harbor House, where he receives a weekly wage of $83.20 plus tips for a 40-hour workweek. Lieber's weekly tips usually range from $290 to $420. Round your answers to the nearest cent. a. Under the Fair Labor Standards Act, the minimum amount of wages that Lieber must receive for a 40-hour workweek is$ b. Since Harbor House is in violation of the FLSA, the additional amount it should pay Lieber each week to meet the minimum wage requirement for a tipped employee is$

a. 85.20 b. 2 NOTE: a. $2.13 × 40 = $85.20* minimum weekly wages. *In order to be able to pay just the minimum ($85.20) for a 40-hour week, the employee must receive at least $204.80 in tips ($290.00 - $85.20). b.$ 85.20minimum weekly wages- 83.20weekly wage regularly paid$ 2.00additional weekly wage due

Ben Lieber is a waiter at Harbor House, where he receives a weekly wage of $80 plus tips for a 40-hour workweek. Lieber's weekly tips usually range from $280 to $400. a. Under the Fair Labor Standards Act, the minimum amount of wages that Lieber must receive for a 40-hour workweek is$ b. Since Harbor House is in violation of the FLSA, the additional amount it should pay Lieber each week to meet the minimum wage requirement for a tipped employee is$

a. 85.20 b. 5.20 NOTE: a. $2.13 × 40 = $85.20* minimum weekly wages. *In order to be able to pay just the minimum ($85.20) for a 40-hour week, the employee must receive at least $204.80 in tips ($290.00 - $85.20). b.$ 85.20-80.00=5.20

George Parker was paid a salary of $74,700 during 20-- by Umberger Company. In addition, during the year, Parker started his own business as a public accountant and reported a net business income of $60,000 on his income tax return for 20--. Compute the following: a. The amount of FICA taxes that was withheld from his earnings during 20-- by Umberger Company. OASDI$ HI$ b. Parker's self-employment taxes on the income derived from the public accounting business for 20--. OASDI$ HI$

a. The amount of FICA taxes that was withheld from his earnings during 20-- by Umberger Company. OASDI $4631.40 HI$ 1083.15 b. Parker's self-employment taxes on the income derived from the public accounting business for 20--. OASDI$ 7216.80 HI$ 1740 NOTE: a. OASDI 74700*.062=4631.40 HI 74700*.0145=1083.15 b. (Self emp is taxed x2 employee and employer) Max OASDI 132900 OASDI 74700+60000=134700 134700-132900=1800 60000-1800=58200(taxable income 58200*.062=3608.40*2=7216.80 HI 60000*.0145=870*2=1740

Jamie Kerr is an hourly employee of Noonan Company located in Los Angeles. This week, Kerr had to travel to the company's regional office in Santa Fe. He left Sunday at noon and arrived in Santa Fe at 3:30 P.M. During the week, he worked his normal 40 hours in the Santa Fe office (Monday through Friday-9 A.M. to 5 P.M.). In addition, he attended the company's 3½-hour work training session on Wednesday evening. Kerr's hourly rate of pay is $26.90 per hour. a. Kerr's overtime earnings for the week are b. Kerr's total earnings for the week are

a.282.45 b. 1358.45 Note: Travel time 3.5 = training 3.5=7 O.T hours

During the first week in April, Courtney Nelson worked 46 hours and produced 1,450 units under a piece-rate system. The regular piece rate is $0.38 a unit. Nelson is paid overtime according to the FLSA ruling for overtime work under a piece-rate system. Compute the following amounts. a. The piecework earnings $ b. The regular hourly rate$ The overtime hourly premium$ c. The overtime earnings $ d. The total earnings

a.551 b. reg 11.98, OT 5.99 c. 35.94 d. 586.94 Note: a.Piecework earnings = 1,450 units × $0.38=551.00 b.Regular hourly rate: $551.00 ÷ 46 hours =11.98 Overtime hourly premium: 1/2 of $11.98 = $5.99 c.Overtime earnings = 6 hours × $5.99= 35.94 d.Total earnings$586.94

Hunter Sobitson, a waiter at the Twentieth Hole restaurant, worked 43½ hours this week and collected over $650 in tips. The restaurant uses the full tip credit against the minimum wage and pays Sobitson the minimum required for tipped employees. Determine his gross pay from the restaurant. a. Pay for the 40 hours$ b. Pay for the overtime hours$

a.85.20 b.20.16 Note: Federal wage Min is 7.25 2.13 hourly 5.12 Federal credit 5.76 overtime (7.25*1.5=10.88- Federal Credit (5.12))

Which of the following are processes that occur in most payroll accounting systems? 3 answers

a.Computation of gross pay, deductions and net pay b.Preparation of payroll reports c.Recording hours worked or units produced

What information is commonly provided by a job-seeker on the application for employment form? 3 answers

a.Educational background, including a summary of the schools attended, whether the applicant graduated, and degrees conferred b.References c.Employment and experience history

The U.S. Department of Labor utilizes which of the following tests in determining the existence of an employer/employee relationship? 4 answers

a.Extent to which the services are an integral part of the employer's business. b.Worker's opportunity for profit and loss. c.Investment in facilities and equipment by the worker. d.Permanency of the relationship between employer and worker.

Which of the following establishments may employ full-time students at 85 percent of the minimum wage? 3 answers

a.Institutions of higher education b.Farms c.Retail or service establishments

During 20--, Amanda Hines, president of Dunne, Inc., was paid a semimonthly salary of $7,100. Determine the following amounts. a. The amount of FICA taxes to withhold from her 9th pay is b. The amount of FICA taxes to withhold from her 19th pay is c. The amount of FICA taxes to withhold from her 24th pay is

a.OASDI 440.20, HI 102.95 b.OASDI 316.20, HI 102.95 c.OASDI 0, HI 102.95 NOTE: to figure out OASDI a. 7100x9=63900 b. 7100x19=134900. (134900-132900=2000) 7100-2000=5100 c. 7100x 24= too much (0)

Which of following steps should be taken by the Human Resources Department when hiring new employees? 3 answers

a.Tests may be administered b.References should be checked c.Personnel files should be prepared

Under the FLSA, what information concerning employees' wages must be maintained by the employer? 3 answers

a.The total additions to or deductions from wages b.The amount and nature of exempt pay c.The payroll period

Under the Civil Rights Act of 1964 and the Age Discrimination in Employment Act, which of the following questions may not be asked by an employer during pre-hire inquiries? 3 answers

a.What is your religion? b.What is your gender? c.What is your race?

The following employees are exempt from which of the requirements of the FLSA: a. Amusement park employees are exempt from .b. Taxicab drivers are exempt from .c. Casual baby sitters are exempt from d. Elementary school teachers are exempt from e. Outside salespersons are exempt from

a.minimum wage, equal pay, and overtime provisions b.only the overtime provision c.minimum wage, equal pay, and overtime provisions. d. the minimum wage and overtime provisions .e. the minimum wage and overtime provisions.

A __________ relationship exists between an employee and an employer when the employer tells, or has a right to tell a worker how, when, and where to work.

common-law

The regular rate of pay for a salaried nonexempt employee is found by __________ the number of hours expected to be worked each week into the weekly salary.

dividing

Form 941 is divided into ________ parts.

five

An __________ is a person who follows an independent trade, business, or profession and offers services to the public.

independent contractor

The ________ is a multicolumn form used to assemble and summarize the data needed at the end of each payroll period.

payroll register

In determining the working time of employees, the principal activities of employees include: 3 anwsers

those that are an integral part of a principal activity those that are indispensable to the performance of productive work those they must perform, including any work of consequence performed for the employer

"Engaged to wait" is considered as __________ time and "Waiting to be engaged" is considered as __________ time .

working non-working