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Reminders cover redesigned withholding forms and how withholding tables are updated by moving certain table content to Pub. 15-T.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/publication-15-a-employers-supplemental-tax-guide-supplement-to-pub-15-employers-tax-guide-for-use-in-2026/296046/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/publication-15-a-employers-supplemental-tax-guide-supplement-to-pub-15-employers-tax-guide-for-use-in-2026/296046.png","ImageObject",300,407,{"name":42,"@type":43},"Đào","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-27","2026-09-18",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",18,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What are the 2026 Social Security and Medicare tax rates for employers and employees?","Question",{"text":63,"@type":64},"The Social Security tax rate is 6.2% each for the employee and employer. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When do Social Security and Medicare taxes apply to household workers and election workers?",{"text":68,"@type":64},"For household workers, the taxes apply to cash wages of $3,000 or more paid in 2026. For election workers, the taxes apply to cash or equivalent compensation of $2,500 or more in 2026.",{"name":70,"@type":61,"acceptedAnswer":71},"What changed regarding moving expense reimbursement exclusions for employers in 2026?",{"text":72,"@type":64},"P.L. 119-21 permanently eliminates the exclusion for qualified moving expense reimbursements from the employee’s income, with specific exceptions such as certain U.S. Armed Forces moves under a permanent change of station.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},296046,1789727678,{"code":4,"msg":82,"data":83},"success",{"doc_id":79,"user_id":84,"nickname":42,"user_avatar":85,"doc_module":4,"category_id":86,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":87,"file_id":88,"file_url":89,"file_type":90,"file_size":91,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":92,"language":93,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":94,"faqs":95,"seo_title":96,"seo_description":12,"update_tm":80,"read_time":97,"preview_page_count":4},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Publication 15-A  \nEmployer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide)  \nFor use in 2026  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\n\n| Contents\u003Cbr>What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1\u003Cbr>Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\u003Cbr>Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\u003Cbr>1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 4\u003Cbr>2. Employee or Independent Contractor? . . . . . . . 6\u003Cbr>3. Employees of Exempt Organizations . . . . . . . . . 9\u003Cbr>4. Religious Exemptions and Special Rules for\u003Cbr>Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10\u003Cbr>5. Wages and Other Compensation . . . . . . . . . . .  11\u003Cbr>6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . .  15\u003Cbr>7. Special Rules for Paying Taxes . . . . . . . . . . . . .  21\u003Cbr>8. Federal Income Tax Withholding on\u003Cbr>Retirement Payments and Annuities . . . . . . . 23\u003Cbr>How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 25\u003Cbr>Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 |\n| --- |\n| Future Developments\u003Cbr>For the latest information about developments related to Pub. 15-A, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub15A)[ ](go to IRS.gov/Pub15A)[IRS.gov/Pub15A](go to IRS.gov/Pub15A). |\n\nWhat’s New  \nSocial security and Medicare taxes for 2026. The social security tax rate is 6.2% each for the employee and employer. The social security wage base limit is $184,500 .  \nThe Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2025. There is no wage base limit for Medicare tax.  \nSocial security and Medicare taxes apply to the wages of household workers you pay $3,000 or more in cash wages in 2026. Social security and Medicare taxes apply to election workers who are paid $2,500 or more in cash or an equivalent form of compensation in 2026.  \nMoving expense reimbursement. P.L. 119-21, commonly known as the One Big Beautiful Bill Act, permanently eliminates the exclusion for qualified moving expense reimbursements from your employee’s income. However, the exclusion is available in the case of a member of the U.S. Armed Forces on active duty who moves because of a permanent change of station due to a military order. The exclusion applies only to reimbursement of moving expenses that the member could deduct if they had paid or incurred them without reimbursement. See Moving Expenses in Pub. 3, Armed Forces’ Tax Guide, for the definition of what constitutes a permanent change of station and to learn which moving expenses are deductible.  \nPublication 15-A (2026) Catalog Number 21453T  \nDec 15, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nP. L. 119-21 also makes the exclusion available to an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment which requires relocation. The exclusion applies only to reimbursement of moving expenses that an intelligence community employee or appointee could deduct if they had paid or incurred them without reimbursement.  \nEmployer contributions to Trump accounts. P.L. 119-21 allows for a new type of traditional individual retirement account to be established for a child who has not attained age 18 at the end of the year the account is established, known as a Trump account. This account has an annual contribution limit of $5,000 (o","cbCaigg1NaAJCKaQ","https://ap.wps.com/l/cbCaigg1NaAJCKaQ","pdf",1364431,28,"English","# Contents\n## What’s New\n## Reminders\n## Introduction\n## Who Are Employees?\n## Employee or Independent Contractor?\n## Employees of Exempt Organizations\n## Religious Exemptions and Special Rules for Ministers\n## Wages and Other Compensation\n## Sick Pay Reporting\n## Special Rules for Paying Taxes\n## Federal Income Tax Withholding on Retirement Payments and Annuities\n## How To Get Tax Help\n## Index\n# Future Developments","[{\"question\":\"What are the 2026 Social Security and Medicare tax rates for employers and employees?\",\"answer\":\"The Social Security tax rate is 6.2% each for the employee and employer. 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For election workers, the taxes apply to cash or equivalent compensation of $2,500 or more in 2026.\"},{\"question\":\"What changed regarding moving expense reimbursement exclusions for employers in 2026?\",\"answer\":\"P.L. 119-21 permanently eliminates the exclusion for qualified moving expense reimbursements from the employee’s income, with specific exceptions such as certain U.S. Armed Forces moves under a permanent change of station.\"}]","Publication 15-A - Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide) - For use in 2026 | PDF",71,{"code":4,"msg":82,"data":99},[100,104,108,112,117,122,127,130,135,138,142],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},"Exam",70,"exam",{"id":113,"doc_module":4,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},5,"Comic",60,"comic",{"id":118,"doc_module":4,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},6,"Technology",50,"technology",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":125,"slug":126},7,"Healthcare",40,"healthcare",{"id":86,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":128,"slug":129},30,"research-report",{"id":131,"doc_module":4,"doc_module_name":25,"category_name":132,"show_sort_weight":133,"slug":134},9,"Religion & Spirituality",20,"religion-spirituality",{"id":133,"doc_module":4,"doc_module_name":25,"category_name":136,"show_sort_weight":133,"slug":137},"World Cup","world-cup",{"id":139,"doc_module":4,"doc_module_name":25,"category_name":140,"show_sort_weight":139,"slug":141},10,"Lifestyle","lifestyle",{"id":143,"doc_module":4,"doc_module_name":25,"category_name":144,"show_sort_weight":113,"slug":145},19,"General","general"]