The Catholic University of America

Summary of Federal Laws

Tax

Tax Issues Related to Employment

Compliance Partners

Director of Payroll

The Federal Unemployment Tax Act (FUTA)

I.R.C. § 3301 et seq.; 26 C.F.R. § 31.3301-1 et seq.

Sets up a provision for unemployment compensation taxes to be paid through the states. Seminaries are exempt from the FUTA requirements. Exempted from coverage are the services of regularly enrolled students who are employed by the institutions they attend, the services of certain students in cooperative work-study programs, and the services of certain student nurses and medical interns.

Unemployment Compensation--Eligibility; Final Rule , 72 Fed. Reg. 1889 January 16, 2007.

The Department of Labor (Department) final rule implements the requirements of the Social Security Act (SSA) and the Federal Unemployment Tax Act (FUTA) that limit a state's payment of unemployment compensation (UC) only to individuals who are able and available (A&A) for work. This rule applys to all state UC laws and programs. The rule is effective Feb. 15, 2007

 

Unemployment Insurance Program Letter on the Interpretation of *Contracts* and *Reasonable Assurance*, Dec. 22, 2016. 

This guidance is issued to address the changing employment model at IHEs, which includes the increasing use of part time instructors. Includes flow chart to determine if adjuncts are able to claim UC in between terms of employment. 

 


Resources

 

 


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CCR updated CFR links 6/15/15

mlo updated 3-24-17 to add UIPL on Contracts and Reasonable Assurance