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  2. Statutory employee - Wikipedia

    en.wikipedia.org/wiki/Statutory_employee

    A statutory employee is an independent contractor under American common law who is treated as an employee, by statute, for purposes of tax withholdings. [1] For a standard independent contractor, an employer cannot withhold taxes.

  3. Employee Retention Credit - Wikipedia

    en.wikipedia.org/wiki/Employee_Retention_Credit

    The Employee Retention Credit is a refundable tax credit against an employer's payroll taxes. [2] It was established as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), signed into law by President Donald Trump, in order to help employers during the pandemic. [3]

  4. Tax returns in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    Form 720, Quarterly Federal Excise Tax Return; Form 2290, Heavy Vehicle Use Tax Return; Form 5330, Return of Excise Taxes Related to Employee Benefit Plans; Employment (payroll) taxes. Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Income taxes. Form 1040, U.S. Individual ...

  5. Payroll - Wikipedia

    en.wikipedia.org/wiki/Payroll

    Handling payroll typically involves sending out payslips to employees. A payroll is a list of employees of a company who ... Payroll in the U.S. is subject to federal

  6. Federal Insurance Contributions Act - Wikipedia

    en.wikipedia.org/wiki/Federal_Insurance...

    Median household income and taxes. The Federal Insurance Contributions Act (FICA / ˈ f aɪ k ə /) is a United States federal payroll (or employment) tax payable by both employees and employers to fund Social Security and Medicare [1] —federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.

  7. Medicare (United States) - Wikipedia

    en.wikipedia.org/wiki/Medicare_(United_States)

    Lyndon B. Johnson signing the Medicare amendment (July 30, 1965). Former President Harry S. Truman (seated) and his wife, Bess, are on the far right.. Originally, the name "Medicare" in the United States referred to a program providing medical care for families of people serving in the military as part of the Dependents' Medical Care Act, which was passed in 1956. [5]

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