Publication 15a
Employer's Supplemental Tax Guide

Table of Contents

(Supplement to Circular E, Employer's Tax Guide (Publication 15)

(Rev. January 2001)

• Introduction
• Topics and Useful Items
• Items To Note
• Photographs of Missing Children
• 1. Who Are Employees?
• 2. Employee or Independent Contractor?
• 3. Employees of Exempt Organizations
• 4. Religious Exemptions
• 5. Wages and Other Compensation
• 6. Employee Fringe Benefits
• 7. Sick Pay Reporting
• 8. Special Rules for Paying Taxes
• 9. Pensions and Annuities
• 10. Alternative Methods for Figuring Withholding
• Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
• Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
• Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
• 11. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members

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