Employer and payroll information

On this page

• General information for employers
• Payroll
• Fringe benefits
• Worker classification
• Social Security
• Disability
• Retirement

General information for employers

• Employer update
• I want to view the tax tables
• I want to learn about reporting income for my organization
• Special rules for firefighters

Payroll

• Where can I learn more about payroll reporting

Fringe benefits

• What is a fringe benefit and when is it taxable?
• Are there any benefits that I provide as an employer that I do not need to report? (de minimis fringe benefits)
• Where do I find the mileage reimbursement rates for employers?
• How should employee entertainment expenses be treated and reported?
  Chapter 11 of Publication 535 covers business expenses that may not have been explained to you, as a business owner, in previous chapters of that publication.
• Are employer "pick-up" contributions to benefit plans taxable?
• How do I calculate group term life insurance for payroll?
• Qualified parking fringe benefit

Worker classification

• Is worker an independent contractor or an employee?
• What are the rules regarding election workers?
• Can I reclassify my workers as employees without penalty?
• What are government entities and their federal tax obligations?
• What are the federal tax obligations for other types of government workers?

Social Security, Medicare and Section 218 coverage

• I need information on Section 218 Agreements and Social Security Coverage for my employees.
• Can Section 218 Agreements be modified to establish Social Security and Medicare coverage for past years?
• Federal-State Reference Guide PDF
  The Federal-State Reference Guide (Publication 963) provides state and local government employers a comprehensive reference source on social security.
• Do I need to collect (and pay) Social Security tax on a rehired annuitant?
• When are government employees eligible for the continuous employment exception from Medicare?
• How do I withhold Social Security for a federal employee who works for another federal agency in the same year?

Disability

• As an employer, I want to determine if disability payments are taxable and what we are required to report
• Tax Benefit for Individuals With Disabilities: IRC Section 529A

Retirement

• Where can I find information for governmental employees on retirement benefits?
• What are the retirement fund contribution limits?
• What happens if we over-contributed to an employee or benefit plan?
  Contributing too much to a benefit plan is considered a plan error and must be corrected.
• How do I handle remaining balances for terminated employees?