Across 5. Persons who follow an independent trade, business, or profession where they offer their services to the public. 8. SECA uses this type of an individual's income as the basis for levying taxes 9. Employees transferred from company's home country to foreign country. 10. The amount of ___ paid by employers to their employees during the calendar year determines the amount of OASDI/Hl taxes. Down 1. The employer must consider the taxable wage base when computing the OASDI portion of the FICA tax. 2. Person who employs one or more individuals for the performances of services. 3. This type of employee must receive $2,100 or more in cash wages from any one employer in the year in order for the employee and employer to be liable for FICA taxes. 4. Abbreviation for the Act which imposes two taxes on employees and two taxes on employers. 6. Term which applies to any service performed by employees for their employer, regardless of citizenship or residence. 7. Abbreviation for the Act which levies a tax upon the net earnings of the self-employed