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Accounting Ch 9

College Accounting Ch 9

Electronic Federal Tax Payment System (EFTPS) An electronic funds transfer system for making federal tax deposits.
Employer FICA Taxes Taxes levied on employers at the same rates and on the same earnings bases as the employee FICA taxes.
Employer Identification Number (EIN) A number that identifies the employer on all payroll forms and reports filed the IRS.
FUTA (Federal Unemployment Tax Act) Tax A tax levied in employers to raise funds to administer the federal/state unemployment compensation program.
Merit-Rating System A system to encourage employers to provide regular employment to workers.
Self-Employment Income The net income of a trade or business run by an individual.
Self-Employment Tax A contribution to the FICA program.
SUTA (State Unemployment Tax) Tax A tax levied on employers to raise funds to pay unemployment benefits.
Workers' Compensation Insurance Provides insurance for employees who suffer a job-related illness or injury.
Created by: dengler

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