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
Fringe benefits
- What is a fringe benefit and when is it taxable? PDF
The Taxable Fringe Benefits Guide provides governmental entities with a basic guide to federal tax rules relating to employee fringe benefits. - Are there any benefits that I provide as an employer that I do not need to report? (de minimis fringe benefits)
- What is a Cafeteria Plan and how can I learn more about them?
- 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
- When can state legislators deduct living expenses?
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 the federal tax obligations for school district employees?
- 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?