Fair Labor Standards Act (FLSA): Federal law establishing minimum wage requirements, overtime pay, and recordkeeping standards that must be considered in the draw against commission structure
Federal Insurance Contributions Act (FICA): Federal law requiring social security and Medicare contributions to be properly calculated and withheld from commission and draw payments
Federal Unemployment Tax Act (FUTA): Federal law governing unemployment tax obligations that must be considered in the commission structure
State Wage Payment Laws: State-specific regulations governing minimum wage requirements, payment timing, and wage payment methods that vary by jurisdiction
State Commission Laws: State-specific laws governing timing of commission payments, calculation methods, and requirements for written commission agreements
IRS Tax Regulations: Federal tax guidelines regarding treatment of draws against commission, tax withholding requirements, and employee classification criteria
State Contract Law: State-specific requirements for contract formation, enforceability, and Statute of Frauds compliance in commission agreements
Recordkeeping Requirements: Federal and state mandates for maintaining accurate payroll records and commission calculation documentation
Termination Regulations: State laws governing final commission payments and treatment of negative draw balances upon employment termination
