The technical definitions for combustible dust vary. In Canada, the Hazardous Products Regulation (WHMIS 2015) defines combustible dust as  a mixture or substance that is in the form of finely divided solid particles that, upon ignition, is liable to catch fire or explode when dispersed in air.
Some rewards from employee incentive contests are exempt from income tax. Such rewards must be tangible personal property, for example, material goods that are for personal use and that are not deductable from the companyâs operating costs. Such rewards are not classified as income, but only up to the value of $1,600.
Calculate the amount of SUTA tax for the employee. Multiply the percentage of required SUTA tax by the employeeâs gross wages (including all tips, commissions and bonuses). For example, if your SUTA rate is 5.4 percent and the employeeâs wages are $400, your SUTA tax for that employee is 5.4 percent of $400 or $21.60. Step 4 Calculate the SUTA tax credit to be taken against your federal unemployment tax obligation (FUTA tax). The nominal 6.2 percent FUTA tax can be reduced by as much as 5.4 percent. Using the example from Step 3, you would take the maximum 5.4 percent credit, leaving a minimum FUTA tax of just 0.8 percent.