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.
The number of toilets required is determined by the number of employees at the worksite. Companies with 15 or fewer employees are required to offer only one unisex bathroom and toilet with a locking door. 1  Two toilets for 16 to 35 employees. 2  Three toilets for 36 to 55 employees.  Four toilets for 56 to 80 employees.