Employment & Environment Law Flashcards
1
Q
What is the FEDERAL UNEMPLOYMENT TAX ACT?
A
- An employer-paid tax
o Must file return and pay even if only one employee works there
o Deductible to company
o Not deductible by the employee - Allows employers to credit the FUTA liability by the amount of State Unemployment Tax (SUTA) they pay
2
Q
What is FICA & SOCIAL SECURITY?
A
- Employer withholds from employee’s paycheck
- Must match employee’s withholding
o If employer under withholds, they are required to make up the difference - Self-employed individuals must pay both the employer and the employee share, aka Self Employment Tax
- People drawing Social Security may have their benefits reduced if they go back to work and earn an income
3
Q
What is workman’s compensation?
A
- Employees injured on the job get protection, even if they messed up and caused the injury themselves
o Exception: If the employee intentionally harmed themselves, there is no Workman’s Compensation
4
Q
What is AGE DISCRIMINATION LAWS?
A
Protect people ages 40 and above at companies where at least 20 people are employed
5
Q
What is OSHA?
A
- Employers should promote a safe workplace and environment for their employees to work in
- Injury records must be kept
- Penalties can be both
o Civil: $1,000 fine per day
o Criminal: Could include Imprisonment - Employer can require a search warrant for OSHA to investigate their facilities
6
Q
What are Civil Rights?
A
Employers are forbidden from discriminating for o Sex o Race o Religion o National Origin
7
Q
ENVIRONMENTAL PROTECTION AGENCY (EPA)
A
- Has the power to assess civil penalties for violating environmental laws like the Clean Air Act
- The EPA can sue violators
- Citizens can sue violators
- States can sue violators
- Citizens can even sue the EPA to force enforcement
- For hazardous waste sites: owners, operators, transporters, and lenders associated with the site can be held liable
