- 8 - FUTA (pertaining to unemployment), respectively, based on wages paid to employees. The term “wages” as used in these statutes generally encompasses “all remuneration for employment”. Secs. 3121(a), 3306(b). “Employee” is defined for purposes of FICA taxes in section 3121(d), and, with modifications not germane here, section 3306(i) makes this definition applicable for purposes of FUTA taxes as well. Section 3121(d) provides: SEC. 3121(d). Employee.--For purposes of this chapter, the term “employee” means-- (1) any officer of a corporation; or (2) any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or (3) any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person-- (A) as an agent-driver or commission- driver * * *; (B) as a full-time insurance salesman; (C) as a home worker * * *; or (D) as a traveling or city salesman * * *; * * * [under specified conditions]; or (4) any individual who performs services that are included under an agreement entered into pursuant to section 218 of the Social Security Act.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011