Contents
1. Who Are Employees? ..................................
3
2. Employee or Independent Contractor? .....
5
3. Employees of Exempt Organizations ........
7
4. Religious Exemptions .................................
8
5. Wages and Other Compensation ................
9
6. Employee Fringe Benefits ...........................
13
7. Sick Pay Reporting ......................................
16
8. Special Rules for Paying Taxes .................
21
9. Pensions and Annuities ..............................
23
10. Alternative Methods for Figuring
Withholding ..................................................
24
Formula Tables for Percentage Method
Withholding ...............................................
25
Wage Bracket Percentage Method Tables .....
28
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare Tax
Withholding Tables ...................................
37
11. Tables for Withholding on Distributions of
Indian Gaming Profits to Tribal Members
58
Index ....................................................................
60
Quick and Easy Access to Tax Help and
Forms ...........................................................
61
Introduction
This publication supplements Circular E, Employer's
Tax Guide. It contains specialized and detailed em-
ployment tax information supplementing the basic in-
formation provided in Circular E. It also contains:
• Alternative methods and tables for figuring income
tax withholding.
• Combined income tax, employee social security tax,
and employee Medicare tax withholding tables.
• Tables for withholding on distributions of Indian
gaming profits to tribal members.
Telephone help.
You can call the IRS with your tax
questions. Check your telephone book for the local
number or call 1–800–829–1040.
Help for people with disabilities. Telephone help is
available using TTY/TDD equipment. You can call
1–800–829–4059 with your tax question or to order
forms and publications. You may also use this number
for problem resolution assistance.
Department of the Treasury
Internal Revenue Service
Publication 15-A
(Rev. January 2000)
Cat. No. 21453T
Employer's
Supplemental
Tax Guide
Supplement to
Circular E,
Employer's Tax Guide
(Publication 15)
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