Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
federal payroll tax
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:United_States
employers |
| gptkbp:dateEnacted |
1939
|
| gptkbp:employeeContribution |
none
|
| gptkbp:employerObligation |
file annually
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:fullName |
Federal Unemployment Tax Act tax
|
| gptkbp:fundedBy |
federal unemployment trust fund
|
| https://www.w3.org/2000/01/rdf-schema#label |
FUTA tax
|
| gptkbp:IRSPublication |
Publication 15
|
| gptkbp:legalBasis |
gptkb:Federal_Unemployment_Tax_Act
|
| gptkbp:purpose |
fund unemployment compensation
|
| gptkbp:reduces |
state unemployment tax credits
|
| gptkbp:reportsTo |
gptkb:IRS_Form_940
|
| gptkbp:stateCreditLimit |
5.4%
|
| gptkbp:taxableWageBase |
$7,000 per employee per year
|
| gptkbp:taxStatus |
gptkb:Form_940
6.0% |
| gptkbp:usedFor |
paying unemployment benefits
|
| gptkbp:bfsParent |
gptkb:U.S._Internal_Revenue_Code
|
| gptkbp:bfsLayer |
8
|