As a single person, Shelley's income tax is estimated to be $8,370. This plus her self-employment tax of $9,890.69 equals how much she needs to pay in this year: $18,260.69, or $18,261 after rounding. In order to avoid the estimated tax penalty, Shelley would need to pay in at least 90% of this amount.
David Lentz/iStock/Getty Images. According to the American Restroom Association, all businesses are required by federal law to provide restrooms for employees. Some states and local governments have started adopting laws pertaining to customer access restrooms as well.
Sanitation standards for restroom breaks are generally covered by OSHA, but mostly by interpretation. The OSHA standards for bathroom usage is under 29 CFR 1910.141(c)(l)(i) and states that employers are required to provide their employees with toilet facilities separated for each sex in all places of employment.