Employment_Environment_Law

Question 1

Describe the Federal Unemployment Tax Act

Answer 1

• 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 2

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

Answer 2

• 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 3

When is an employee covered by Workman’s Compensation?

Answer 3

• Employees injured on the job get protection; even if they messed up and caused the injury themselves
• Exception: If the employee intentionally harmed themselves → there is no Workman’s Compensation

Question 4

What age group is protected under Age Discrimination Laws?

Answer 4

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

Question 5

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

Answer 5

• Employers should promote a safe workplace and environment for their employees to work in Injury records must be kept
• Penalties can be both
  
  • Civil - $1;000 fine per day
  • Criminal - Could include imprisonment
• Employer can require a search warrant for OSHA to investigate their facilities

Question 6

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

Answer 6

• Sex
• Race
• Religion
• National Origin

Question 7

What are the powers granted under the Environmental Protection Act?

Answer 7

• EPA has the power to assess civil penalties for violating environmental laws like the Clean Air Act
• The EPA can sue violators Citizens, States, violators Citizens can even sue the EPA to force enforcement
• Very broad scope: for hazardous waste sites: owners; operators; transporters; and lenders associated with the site can be held liable