Withholding Taxes
Unemployment Insurance
Depositing & Reporting Withheld Taxes
Other Deductions From Pay
Recordkeeping & Record Retention
100

Employee's Withholding Certificate

What is a Form W-4?

100

Full FUTA rate and normal credit against FUTA tax

What is 6% and 90%?

100

Form SS-4 is filed with this agency

What is the IRS?

100

If all multiple types of withholding orders are received at the same time, these two take priority

What are Child Support Orders and Federal Tax Levies?

100

If the Department of Labor requests a Form I-9 for inspection, this is how long the employer has to produce it

What is three days?

200

6.2% and 1.45% of employee Wages

What are the Social Security and Medicare tax rates?

200

FUTA tax is based on the first how much of an employees wages

What is $7,000?

200

Schedule B of the Form 941 reports this

What is the employer's payroll tax liability?

200

CCPA stands for this

What is the Consumer Credit Protection Act?

200

This federal agency enforces the HIPPA restriction on the release of personal health information

What is the Department of Health and Human Services?

300

Reported Tips, Overtime Pay, Bonuses, Back Pay and Commissions

What are Supplemental Wage Payments?

300

Reserve Ratio, Benefit Ratio, Benefit-Wage Ratio and Payroll Stabilization

What are the four methods used to determine and employer's Experience Rating?

300

Lookback period for determining and employer's Form 941 payroll tax depositor status

What is the 12-month period ending June 30 of the previous year?

300

The form an employer receives from the IRS to levy and employees' salary

What is Form 668-W?

300

This is the general retention period under the IRC for copies of employer tax returns and information returns

What is four years?

400

Limit for Social Security Wages for 2023

What is $160,200?

400

Prime factor that employers can use in determining to which state employee should be allocated for UI purposes

What is the place where the work is localized?

400

Businesses that file more than this many 2022 Forms 1099-MISC are required to file them electronically

What is 250?

400

Under the CCPA, this is the maximum amount that can be withheld from an employee's wages if there are arrears and not supporting another family

What is 65% of disposable pay?

400

Under the Walsh-Healy Public Contracts Act, this is how long an employer must keep a separate log of occupational injuries and illnesses

What is five years?

500

Form to be completed to obtain a Social Security Number

What is From SS-5?

500

Multi-State Employer and Credit Reduction Information is reported here

What is Schedule A of Form 940?

500

Allocated Tips should be reported in this box of the W-2

What is Box 8?

500

When an employer receives Form 668-W from the IRS, this is when they must begin to withhold and remit

What is the first payment of wages after receipts of Form 668-W?

500

This is the law that requires Form I-9 to be retained

What is the Immigration Reform and Control Act of 1986?

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