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Mastering Payroll Similarly, the agency pays FUTA. For SUI, some states make the client firm pay. ** Starting in 2013, employers must withhold—and self-employed individuals must pay—additional Medicare tax of 0.9% of wages above $200,000. The additional Medicare tax is not reflected in this chart. *** Wages to certain statutory employees are exempt from FUTA. ©2017 American Institute of

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Ratings 91% (35) 32 out of 35 people found this document helpful. This preview shows page 1 - 4 out of 8 pages. View full document. MASTERING PAYROLL TESTBANK SOLUTIONS Section 1 EMPLOYEES V. NONEMPLOYEES 1. b. 2. c. Licensed real estate agents and direct sellers are statutory nonemployees 3.

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Homework Solutions With Form 941 X 11 Mastering Payroll AAA (a new employer) has $0 of accumulated 941 taxes in its lookback period, and therefore, is automatically a monthly depositor. With 941 tax liabilities under $100,000, AAA has not triggered the one-banking-day rule.

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MASTERING PAYROLL SOLUTIONS TO HOMEWORK EXERCISES Section 1 EMPLOYEES V. NONEMPLOYEES 1. ABC Corporation uses different categories of workers. In the table below, list the six categories and indicate with a Yes or No whether the worker’s pay is subject to FITW, FICA and/or FUTA. Type of Worker FITW FICA tax FUTA tax Common-law employee Yes Yes Yes Statutory employee …

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Which employee payroll classification will likely require an accrual adjusting entry for the gross salaries or wages at the end of a calendar month? Exempt Salaried Employees Paid Semi-monthly . Wrong. Exempt salaried employees are often paid for their work right up …

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Jan 19, 2015 · Mastering Internal Controls and Fraud Prevention Employee Check Fraud Employment taxes are a favorite target Ask the owner/spouse/outside bookkeeper to check endorsements Be aware that an outside payroll service may have a dishonest employee with access to company financial data For a complete list, see workbook pages 32

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