Does the payroll tax exemption apply to wages paid to an employee who was previously laid off and then rehired by the same or related employer after a 60-day period?
Related Questions
- How does application of the payroll tax exemption to wages paid to a qualified employee affect the availability of the Work Opportunity Tax Credit with respect to that employee?
- If an employee is laid off and is subsequently rehired preferentially or recalled, must the employee be rehired at the same salary they were being paid at the time of layoff?
- Does the payroll tax exemption apply to wages paid to a qualified employee hired to replace an existing worker whose employment terminated?
