2)

Use the facts below to determine the correct due date for Oceanview Company Inc.s California payroll tax deposit of personal income tax (PIT) and state disability insurance (SDI) taxes:

• Semi-weekly federal tax deposit schedule.
• Friday payday
• $400 income tax withholding
• $200 state disability insurance

Annually

Quarterly

15th of the following month

Next-day

Following Wednesday

Following Friday

3)

Which of the following statements are true regarding Subject Wages and PIT Wages:

PIT Wages and Subject Wages will always be the same.

A salary reduction contribution to a qualified pension plan is included as PIT Wages, but is not reportable as Subject Wages.

Subject wages are used to determine the amount of Unemployment Insurance (UI) and State Disability Insurance (SDI) benefits a claimant should receive.

All of the above.