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Hiring Employees Wages subject to Federal employment taxes include all pay you givean employee for services performed. The pay may be in cash or in other forms. It includessalaries, vacation allowances, bonuses, commissions, and fringe benefits. It does notmatter how you measure or make the payments. Also, compensation paid to a former employeefor services performed while still employed are wages subject to employment taxes. Pub. 15-A, Employer's Supplemental TaxGuide, provides additional information on wages and other compensation.
Publication 15Cascais cheap hotels Circular E, Employer's Tax Guide |