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Federal Unemployment Tax Act قانون ضريبة البطالة الفيدرالية
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قانون ضريبة البطالة الفيدرالية (FUTA). يبلغ أرباب العمل عن هذه الضريبة عن طريق تقديم نموذج سنوي 940 إلى دائرة الإيرادات الداخلية. في بعض الحالات، يتعين على صاحب العمل دفع الضريبة على أقساط خلال السنة الضريبية. تغطي FUTA حصة فيدرالية من (UI) وبرامج خدمة العمل في كل ولاية. بالإضافة إلى ذلك، يدفع قانون FUTA نصف تكلفة إعانات البطالة الممتدة (خلال فترات البطالة المرتفعة) ويوفر صندوقًا قد تقترض منه الدول، إذا لزم الأمر، لدفع الإعانات. The Federal Unemployment Tax Act (or FUTA, I.R.C. ch. 23) is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing an annual Form 940 with the Internal Revenue Service. In some cases, the employer is required to pay the tax in installments during the tax year.
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قانون ضريبة البطالة الفيدرالية (FUTA). يبلغ أرباب العمل عن هذه الضريبة عن طريق تقديم نموذج سنوي 940 إلى دائرة الإيرادات الداخلية. في بعض الحالات، يتعين على صاحب العمل دفع الضريبة على أقساط خلال السنة الضريبية. تغطي FUTA حصة فيدرالية من (UI) وبرامج خدمة العمل في كل ولاية. بالإضافة إلى ذلك، يدفع قانون FUTA نصف تكلفة إعانات البطالة الممتدة (خلال فترات البطالة المرتفعة) ويوفر صندوقًا قد تقترض منه الدول، إذا لزم الأمر، لدفع الإعانات. The Federal Unemployment Tax Act (or FUTA, I.R.C. ch. 23) is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing an annual Form 940 with the Internal Revenue Service. In some cases, the employer is required to pay the tax in installments during the tax year. FUTA covers a federal share of the costs of administering the unemployment insurance (UI) and job service programs in every state. In addition, FUTA pays one-half of the cost of extended unemployment benefits (during periods of high unemployment) and provides for a fund from which states may borrow, if necessary, to pay benefits.
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