Employment Environment Law

Question 2

Describe the Federal Unemployment Tax Act

Answer 2

An employer-paid tax

Must file return and pay even if only one employee works there

Deductible to company - Not deductible by the employee

Allows employers to credit the FUTA liability by the amount of State Unemployment Tax (SUTA) they pay

Question 3

What are the major aspects of FICA and Social Security taxes?

Answer 3

Paid by Employer AND Employee - Employer withholds from employee’s paycheck and must pay tax matching employee’s withholding

If employer under-withholds; they are required to make up the difference

Self-employed individuals must pay both the employer and the employee share; which is “Self Employment Tax”

People drawing Social Security may have their benefits reduced if they go back to work and earn an income

Question 4

When is an employee covered by Workman’s Compensation?u

Answer 4

Employees injured on the job get protection;

Can collect even with:

• contributory negligence
• assumption of risk
• negligence of other employee

Can’t collect when:

• Brawling
• Intoxication
• Not job related
• Deliberate self-infliction

Question 5

What age group is protected under Age Discrimination Laws?

Answer 5

They protect people ages 40 and above at companies where at least 20 people are employed

Question 6

What are the tenets of the Occupational Safety and Health Act (OSHA)?

Answer 6

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

Question 7

What types of discrimination are prohibited for employers based on civil rights laws?

Answer 7

Sex

Race

Religion

National Origin

Question 8

What are the powers granted under the Environmental Protection Act?

Answer 8

EPA has the power to assess civil penalties for violating environmental laws like the Clean Air Act

The EPA, state & citizens 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