Table of Contents

• Publication 15-A - Introductory Material
  • Future Developments
  • What's New
  • Reminders
  • Introduction
  • Useful Items - You may want to see:
• Publication 15-A - Main Content
  • 1. Who Are Employees?
    • Independent Contractors
    • Common-Law Employees
    • Statutory Employees
    • Statutory Nonemployees
    • Misclassification of Employees
  • 2. Employee or Independent Contractor?
    • Common-Law Rules
    • Industry Examples
  • 3. Employees of Exempt Organizations
    • Social security and Medicare taxes.
    • FUTA tax.
  • 4. Religious Exemptions and Special Rules for Ministers
    • Form W-2.
    • Self-employed.
    • Employees.
  • 5. Wages and Other Compensation
    • Relocating for Temporary Work Assignments
    • Employee Achievement Awards
    • Scholarship and Fellowship Payments
    • Outplacement Services
    • Withholding for Idle Time
    • Back Pay
    • Supplemental Unemployment Benefits
    • Golden Parachute Payments
    • Interest-Free and Below-Market-Interest-Rate Loans
    • Leave Sharing Plans
    • Nonqualified Deferred Compensation Plans
    • Tax-Sheltered Annuities
    • Contributions to a Simplified Employee Pension (SEP)
    • SIMPLE Retirement Plans
  • 6. Sick Pay Reporting
    • Sick Pay
    • Payments That Are Not Sick Pay
    • Sick Pay Plan
    • Third-Party Payers of Sick Pay
    • Social Security, Medicare, and FUTA Taxes on Sick Pay
    • Income Tax Withholding on Sick Pay
    • Depositing and Reporting
    • Example of Figuring and Reporting Sick Pay
  • 7. Special Rules for Paying Taxes
    • Common Paymaster
    • Agents
    • Reporting Agents
    • Employee's Portion of Taxes Paid by Employer
    • International Social Security Agreements
  • 8. Pensions and Annuities
    • Federal Income Tax Withholding
  • 9. Alternative Methods for Figuring Withholding
    • Term of continuous employment.
  • Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
  • Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
  • Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
  • 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
    • Withholding Tables
• Publication 15-A - Additional Material
• Index