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ges. Any money received as a distribution is subject to income tax on the part of the individual shareholder. However, money received as wages is subject to all payroll taxes, including Social Security, unemployment insurance, disability insurance plus income tax. Therefore, money paid as a distribution is taxed less than money paid as wages. Employee Status The IRS regulations contain a presumption that all S-Corp officers are emp loyees of that S-Corp. This regulation has an exception if the officer performs no work or services for the S-Corp -- or it can be demonstrated t meeting agenda template free hat the work or services are only minor in nature -- and the officer receives no compensation. For example, a monetary payment for attendance at regular meetings would make the officer an employee. All officers not meeting the exception are employees and the law requires them to be paid a eminescu poesie reasonable wage. Reasonable Wage IRS regulations do not specifically define what a reasonable wage is. However, there are available guidelines. K .

e officer-employee, there is a doubt of reasonable wages. Such a doubt can cause an IRS audit and possible tax penalties. Payment of Distribution s Payments can also be made to S-Corp shareholders as declared distributions of corporate income, which are not subject to payroll taxes. A share holder who is considered an employee cannot legally be paid only or mostly by such distributions. Even where there are recognized reasonable wage s, distributions must follow some guidelines, such as: distributions should not be paid if the S-Corp is operating at a loss; distributions must 3d max model torrent be made to all shareholders, in proportion to their share of ownership; and distributions should be authorized and documented in the corporate mi nutes.Salaried Employees Employees paid on a salary basis receive a fixed pay rate for a specific number of hours agreed upon by the employer and eminescu poesie employee. Typically employers state an annual salary amount for full-time employees, as in, "The senior manager position is full-time and the an .

of salaried employees may be subject to fines and penalties assessed by the federal government. Vacation and Sick Leave Benefits Neither federal laws nor Georgia state wage and hour laws require that employers provide vacation or sick leave benefits to employees. Nevertheless, many employ ers do because it's easier to recruit applicants and retain current employees. In fact, there are no laws -- federal or Georgia state -- that man date benefits of any kind. If a salaried employee has vacation or sick leave benefits from which to deduct time for more than one full day's abse eagle 3d model nce, that may be counted against the employee's accrued time and paid to the employee for certain absences instead of docking pay for one full da y or more. Sick Leave Generally speaking, paychecks for salaried employees in Georgia can't be docked for the occasional absence or when an emplo eminescu poesie yee takes off the afternoon. If a salaried employee is sick, for instance, and takes off the last half of the afternoon due to illness or for per .

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