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.
An employer must: 1  Provide portable fire extinguishers and mount, locate, and identify them so that they are readily accessible to employees without subjecting the employees to possible injury. [29 CFR 1910.157(c)(1)] 2  Use only approved portable fire extinguishers. [29 CFR 1910.157(c)(2)]