Fair Labor Standards Act (FLSA): Federal law establishing minimum wage, overtime pay, recordkeeping, and youth employment standards affecting employees in the private sector and in federal, state, and local governments

Federal Insurance Contributions Act (FICA): Federal law requiring the collection of Social Security and Medicare taxes from both employers and employees, which must be considered when structuring commission payments

Federal Unemployment Tax Act (FUTA): Federal law requiring employers to pay unemployment taxes that fund unemployment compensation for workers who lose their jobs

Internal Revenue Code: Federal tax regulations governing the taxation of commission payments, including withholding requirements and tax reporting obligations

State Labor Laws: Various state-specific regulations governing employment relationships, wage payments, and commission structures that vary by jurisdiction

State Unemployment Insurance Requirements: State-specific regulations requiring employers to contribute to state unemployment insurance funds based on employee wages and commissions

Independent Contractor Classification: IRS guidelines and state-specific tests for determining whether a commissioned salesperson should be classified as an employee or independent contractor

Commission Payment Timing Laws: State-specific requirements regarding the timing and frequency of commission payments, including rules for post-termination commissions

Statute of Frauds: Legal requirement that certain contracts, including those that cannot be performed within one year, must be in writing to be enforceable

Uniform Commercial Code: Standardized set of business laws regulating commercial transactions, which may apply to commission agreements related to sale of goods

Equal Pay Act: Federal law requiring equal pay for equal work, which must be considered when structuring commission plans to avoid discriminatory practices

Title VII of the Civil Rights Act: Federal law prohibiting employment discrimination based on race, color, religion, sex, and national origin, applicable to commission structure and implementation

Uniform Trade Secrets Act: Law protecting business trade secrets, relevant for including confidentiality provisions in commission agreements

State Non-Compete Laws: State-specific regulations governing the enforceability of non-compete clauses that may be included in commission agreements