Mod 33 Regulation Of Employment & Environment Flashcards
Federal Insurance Contribution Act (FICA):
FICA includes benefits for…4
1 old age
2 survivors
3 disability
4 hospital insurance
Federal Insurance Contribution Act (FICA):
Hospital insurance under FICA
Includes Medicare (but not Medicaid)
Federal Insurance Contribution Act (FICA):
Can collect…
Can collect more than was contributed
Federal Insurance Contribution Act (FICA):
Can get more benefits if…
Mothering was contributed
Federal Insurance Contribution Act (FICA):
Taxable benefits
Up to 85% of benefits can be taxable if certain income levels are exceeded
Federal Insurance Contribution Act (FICA):
Benefits are reduced if…
2) what does not reduce benefits?
Earned income is too high once threshold level is exceeded
2) unearned income doesn’t reduce benefits
Federal Insurance Contribution Act (FICA):
Can receive benefits even if also…
Receiving payments from private pension plan
Federal Insurance Contribution Act (FICA):
Tax is paid by…3
1 employer
2 employee
3 self employed
Federal Insurance Contribution Act (FICA):
Wages are broadly interpreted
Includes almost all types of earned compensation
Unearned income is…
Not subject to FICA tax
Federal Insurance Contribution Act (FICA):
Employee’s share of tax is…
Withheld by employer
Federal Insurance Contribution Act (FICA):
Failure of employer to withhold…
Makes employer liable for employee’s share
Federal Insurance Contribution Act (FICA):
There is a right to reimbursement by employee if…
Employer pays employee’s share
Federal Insurance Contribution Act (FICA):
Deductible to employer
Deductible to employer if they voluntarily pay employee’s share
Federal Insurance Contribution Act (FICA):
Employer must match…
Employee’s payment
Federal Insurance Contribution Act (FICA):
Employer must match employee’s payment, therefor it is…2
1 deductible by employer
2 not deductible by employee
Federal Insurance Contribution Act (FICA):
Employer must make timely FICA deposits and…
Supply taxpayer ID number
Federal Insurance Contribution Act (FICA):
Self employed pay a tax equal to…2
1 Total contributed by employer and employee
2 tax is based on net profit, not gross earnings
What does FUTA stand for?
Federal Unemployment Tax Act
Federal Unemployment Tax Act (FUTA):
Provides unemployment benefits
Can collect more than was contributed
Federal Unemployment Tax Act (FUTA):
To receive unemployment benefits the individual must be…2
1 unemployed through no fault of their own and
2 willing and able to work
Federal Unemployment Tax Act (FUTA):
Administered by…2
1 The states
2 but federal law provides general guidelines and standards
Federal Unemployment Tax Act (FUTA):
Who is the tax paid by?
Paid by employer (not the employee)
Federal Unemployment Tax Act (FUTA):
Current rate on FUTA
6.2% of the first $7,000 in wages
Federal Unemployment Tax Act (FUTA):
FUTA applies to any employer who…2
1 paid $1,500 in wages during any calendar quarter or
2 had one or more employees for 20 weeks during calendar year
Federal Unemployment Tax Act (FUTA):
Who is it deductible by?2
1 deductible by employer
2 not deductible by employee
Federal Unemployment Tax Act (FUTA):
A credit is available to employers against the federal unemployment tax for…2
1 Contributions made to state unemployment funds
2 credit can’t exceed 5.4%
Worker’s Compensation
Provides benefits to employees injured in scope of employment
Worker’s Compensation is…
State administered
Worker’s Compensation:
Employers are…
Strictly liable without regard to their fault
Worker’s Compensation:
Must provide coverage to…2
1 all eligible employees
2 can’t be waived by employee
Worker’s Compensation:
Tax is paid by…2
1 employer
2 not paid by employee
Worker’s Compensation:
Benefits are based on…2
1 Employee’s injury
2 not based on employee’s pay
Worker’s Compensation:
Injuries include…
Any job related injury or disease
Worker’s Compensation:
Job related injury or disease examples 3
1 occupational diseases
2 employment aggravation
3 pre-existing problem
Worker’s Compensation:
Employee’s negligence or assumption of risk…
Doesn’t bar recovery
Worker’s Compensation:
3 employee actions that bar recovery
1 fighting
2 intoxication
3 self inflicted wounds
Worker’s Compensation:
2 parties that aren’t covered
1 independent contractors
2 agricultural workers
Worker’s Compensation:
Cannot sue employer unless…
Employer intentionally injured employee
Worker’s Compensation:
But you can sue…
3rd parties and receive workers compensation
Worker’s Compensation:
An insurance carrier will recover back…
Any duplication of workers’ compensation award
What does OSHA stand for?
Occupational Safety and Health Act
Occupational Safety and Health Act (OSHA):
Administered by…
Occupational Safety and Health Adminstration
Occupational Safety and Health Act (OSHA):
Administered by Occupational Safety and Health Administration to establish…
Safety and health standards for employees and the work place
Occupational Safety and Health Act (OSHA):
Can inspect workplace for violations either…2
1 at employee’s request or
2 on their own
Occupational Safety and Health Act (OSHA):
An employer can’t…
Can’t retaliate against employee for reporting violations
Occupational Safety and Health Act (OSHA):
Employer can require…2
1 a search warrant
2 OSHA would have to show probable cause
Occupational Safety and Health Act (OSHA):
Penalties 3
OSHA can issue citations, impose fines and civil penalties
Occupational Safety and Health Act (OSHA):
OSHA can obtain temporary injunctions…
If there is great risk of harm
What does FICA stand for?
Federal Insurance Contribution Act
Occupational Safety and Health Act (OSHA):
Criminal penalties are available if…
Willful violation causes death
States can also…2
1 Regulate safety and health
2 OSHA sets minimum standards only
Title IIV of Civil Rights Act:
Prohibits discrimination in employment based on…5
1 race 2 color 3 religion 4 sex or 5 national origin
Title IIV of Civil Rights Act does not cover…
Age
Title IIV of Civil Rights Act:
Is administered and enforced by…
Equal Employment Opportunity Commission (EEOC)
Equal Employment Opportunity Commission (EEOC)
Can enjoin employer from…
Engaging in unlawful behavior
Equal Employment Opportunity Commission (EEOC)
Can file…2
1 civil suit in federal court or
2 intervene in suits by private individuals
Equal Employment Opportunity Commission (EEOC)
Can force…2
1 reinstatement of employee and
2 award back pay
Equal Employment Opportunity Commission (EEOC)
Can’t impose…
Can’t impose criminal penalties without court action
Title IIV of Civil Rights Act:
Also permits private…
Private lawsuits by individuals harmed
What does ADEA stand for?
Age Discrimination Employment Act
Age Discrimination Employment Act (ADEA):
Covers workers ages…
2) and employers with…
Age 40 to 70
2) employers with 19 or more workers
Age Discrimination Employment Act (ADEA):
Mandatory retirement 2
1 Prohibits mandatory retirement below age of 70
2 unless age requirement is a reasonable business necessity
Police, fire department
Age Discrimination Employment Act (ADEA):
Remedies
1 injunctive relief and
2 back pay
3 do not include early retirement
Discrimination of handicapped acts cover both…
Physical and mental handicap