Publication 15a Employer's Supplemental Tax Guide Supplement toCircular E,Employer's Tax Guide(Publication 15) Aalborg accommodation(Rev. January 2000) 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