As mandated by the Internal Revenue Service, every employer that, for a calendar quarter of the current or preceding calendar year, paid at least $1,500 in wages or employed at least one employee during some part of a day in any 20 or more different weeks must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, on an annual basis.
This section helps HR professionals minimize the risk of liability at employer-sponsored charitable and social events and protect against common risks, including sexual harassment claims, wage and hour claims by nonexempt employees, liability for alcohol related incidents and workers' compensation claims.