- IRS Publication 15-A - Employer's Supplemental Tax Guide
A document published by the Internal Revenue Service that provides specialized information about an employer's responsibilities for the filing and reporting of tax information for its employees. It is a supplement to IRS Publication 15. IRS Publication 15-A provides employers with alternative methods for calculating income tax withholding, combined income, and Social Security, Medicare and Federal Unemployment Tax (FUTA) tax tables.
One of the major parts of IRS Publication 15-A is its definition of the four types of employees: independent contractor, common-law employee, statutory employee and statutory nonemployee. The document also outlines punishments for the misclassification of employees.
Investment dictionary. Academic. 2012.
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