The 2019 Publication 15-A, Employer’s Supplemental Tax Guide, was released Dec. 21 by the Internal Revenue Service.
The publication includes information on determining worker status for tax purposes, instructions on third-party sick-pay reporting using Form 8922, Third-Party Sick Pay Recap, and guidance on the voluntary certification program for professional employer organizations.
The publication also includes alternative federal income tax withholding tables for use in 2019. The 2019 amount for one withholding allowance is $4,200.
The 2019 Social Security tax rate is 6.2 percent each for the employer and employee, unchanged from 2018. The Social Security wage base limit for ...
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