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Flashcards in Employment Environment Law Deck (7):

Describe the Federal Unemployment Tax Act

An employer-paid tax. Must file return and pay even if only one employee works there. Deductible to company - Not deductible by the employee. Allows employers to credit the FUTA liability by the amount of State Unemployment Tax (SUTA) they pay.


What are the major aspects of FICA and Social Security taxes?

Paid by Employer AND Employee - Employer withholds from employee's paycheck and must pay tax matching employee's withholding


Self-employed individuals must pay both the employer and the employee share; which is Self Employment Tax



When is an employee covered by Workman's Compensation?


Exception: If the employee intentionally harmed themselves; there is no Workman's Compensation


What age group is protected under Age Discrimination Laws?





Injury records must be kept
Penalties can be both
o Civil - $1;000 fine per day
o Criminal - Could include imprisonment

Employer can require a search warrant for OSHA to investigate their facilities






National Origin


What are the powers granted under the Environmental Protection Act?

The EPA can sue violators
Citizens can sue violators
States can sue violators
Citizens can even sue the EPA to force enforcement
be held liable