| A | B |
|---|
| Independent Contractor | One who is paid by a company to carry out a specific task or job but is not under direct supervision or control of the company. |
| State Unemployment Taxes | Taxes levied by a state government against employers to benefit unemployed workers. |
| Piece-rate basis | A method of paying employees according to the number of units produced. |
| Federal unemployment taxes | Taxes levied by the federal government against employers to benefit unemployed workers |
| Wage-bracket table method | A simple method to determine the amount of federal income tax to be withheld using a table provided by the government |
| Employee | A person who is hired by and works under the control and direction of the employer |
| Workers Compensation Insurance | Insurance that protects employees against losses from job-related injuries. |
| Salary Basis | A method of paying employees based upon an agreed amount |
| Exempt employees | Salaried workers who are not subject to the maximum hour and overtime pay provisions |
| Payroll Register | A record of payroll information for each employee for the pay period. |
| Social Security Tax | Another name for FICA |
| Individual earnings record | An employee record that contains information needed to compute earnings and tax reports |
