??Tax Attorney Weighs In on Payroll Tax Provisions in FY 2024 Budget?
ThomsonReuters
MARCH 15, 2023
Its use poses a unique issue for employers in terms of constructive receipt.  In general, wages are taxable for federal withholding tax, FICA taxes, and FUTA when the employee is paid the wages and not when they are earned. This is known as constructive receipt. 31, 2025 the Work Opportunity Tax Credit under  Code Sec.
52 
Let's personalize your content