Federal Unemployment Tax Act Sample Clauses

Federal Unemployment Tax Act. An employer required to make a return on Form 940 for a calendar year in which he ceases to be an employer, as defined in § 31.3306(a)–1, because of the dis- continuance, sale, or other transfer of his business, shall make such return as a final return. Such return shall be marked ‘‘Final return’’ by the person filing the return.
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Federal Unemployment Tax Act. Each return of the tax imposed by the Federal Unemployment Tax Act re- quired to be made under § 31.6011(a)–3 shall be filed on or before the last day of the first calendar month following the period for which it is made. How- ever, a return may be filed on or before the 10th day of the second calendar month following such period if timely deposits under section 6302(c) of the Code and the regulations thereunder have been made in full payment of such taxes due for the period.
Federal Unemployment Tax Act. The Commissioner may, upon applica- tion of the employer, grant a reason- able extension of time (not to exceed 90 days) in which to file any return re- quired in respect of the Federal Unem- ployment Tax Act. Any application for an extension of time for filing the re- turn shall be in writing, properly signed by the employer or his duly au- thorized agent. Except as provided in paragraph (b) of § 301.6091–1 (relating to hand-carried documents), each applica- tion shall be addressed to the internal revenue officer with whom the em- ployer will file the return. Each appli- cation shall contain a full recital of the reasons for requesting the exten- sion, to aid such officer in determining the period of the extension, if any, which will be granted. Such a request in the form of a letter to such internal revenue officer will suffice as an appli- cation. The application shall be filed on or before the due date prescribed in paragraph (c) of § 31.6071(a)–1 for filing the return, or on or before the date pre- scribed for filing the return in any prior extension granted. An extension of time for filing a return does not op- erate to extend the time for payment of the tax or any part thereof.

Related to Federal Unemployment Tax Act

  • Unemployment 1. If an employee or former employee is wholly or partially unemployed, he may claim benefits pursuant to the WW and also claim an enhanced benefit pursuant to the BWRHBO if he complies with the provisions laid down in these regulations.

  • Unemployment Insurance Unemployment Insurance coverage will be provided during the life of this Agreement for regular and auxiliary employees who would, if employed by a private employer, be eligible for such coverage under the provisions of the Unemployment Insurance Act.

  • Unemployment Insurance Rebate The short-term sick leave plan shall be registered with the Unemployment Insurance Commission (UIC). The employee's share of the Employer's unemployment insurance premium reduction will be retained by the Hospital towards offsetting the cost of the benefit improvements contained in this Agreement.

  • Unemployment Compensation The Contractor shall be solely responsible for the unemployment compensation payments on behalf of their employees and personnel. The Contractor shall not be entitled to unemployment compensation in connection with the Services performed under this Agreement.

  • Unemployment Benefits The Company will not oppose the Executive’s claim for unemployment insurance benefits.

  • Family and Medical Leave Act of 1993 (a) Leave provisions of this Agreement shall be construed consistently with the requirements of the Act. However, if the leave provisions under this Article are more generous, this Agreement shall prevail.

  • Occupational Safety and Health Acts Contractor(s) who perform any work under this contract shall fully comply with the provisions of the Federal Occupational Safety and Health Act of 1970 and any amendments thereto and regulations pursuant to the act. Any Contractor who fails to do so may be terminated for cause as set forth below.

  • Income Tax During each taxation year, the participating employee's income tax liability shall be in accordance with the Income Tax Act and directives from Canada Revenue Agency. Similarly, the withholding tax deducted at source by the College shall be in accordance with the Income Tax Act and directives from Canada Revenue Agency.

  • OCCUPATIONAL SAFETY AND HEALTH The parties desire to deal with safety and health complaints, and to attempt to correct any health or safety violations, internally. Accordingly, neither the Association nor an employee may file a complaint alleging a health or safety violation with the Ohio Department of Industrial Relations pursuant to R.C. §4167.10 until the following process has been completely exhausted:

  • Occupational Health and Safety Act The Employer, the Union and the employees agree to be bound by the provisions of the Occupational Health and Safety Act, S.N.S. 1996, c.7.

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