FICA[Federal Insurance Contributions Act]	Employer(50%) Employee(50%)	deduction OK	Wage	OASDI[Old Age,Survivors and Disability Insurance] Medicare hospital insurance
SECA[Self-Employment Contributions Act]	Self-Employer(100%)	50%	Income
FUTA[Federal Unemployment Tax Act]	Employer(100%)	OK	Wage	Unemployment Insurance

• Elective statue
  An employer who rejects the elective statue losses the three common law defenses
  • Fellow servant rule
  • contributory negligence
  • Assmption of risk
• Compulsory statue

• Title VII of the Civil Rights Act
• Equal Pay Act[EPA]
• American With Disabilities[ADA]
• Age Discrimination in Employment Act[ADEA]