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Employer Identification Number (EIN) . . . . . . .  13\u003Cbr>2. Who Are Employees? . . . . . . . . . . . . . . . . . . . .  14\u003Cbr>3. Family Employees . . . . . . . . . . . . . . . . . . . . . .  16\u003Cbr>4. Employee’s Social Security Number (SSN) . . .  17\u003Cbr>5. Wages and Other Compensation . . . . . . . . . . .  18\u003Cbr>6. Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  22\u003Cbr>7. Supplemental Wages . . . . . . . . . . . . . . . . . . . . 23\u003Cbr>8. Payroll Period . . . . . . . . . . . . . . . . . . . . . . . . . . 25\u003Cbr>9. Withholding From Employees’Wages . . . . . . . 25\u003Cbr>10. Required Notice to Employees About the\u003Cbr>Earned Income Credit (EIC) . . . . . . . . . . . . . . 31\u003Cbr>11. Depositing Taxes . . . . . . . . . . . . . . . . . . . . . . 31\u003Cbr>12. Filing Forms 941, Form 943, Form 944, or\u003Cbr>Form 945 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38\u003Cbr>13. Reporting Adjustments to Forms 941, Form\u003Cbr>943, or Form 944 . . . . . . . . . . . . . . . . . . . . . . 40\u003Cbr>14. Federal Unemployment (FUTA) Tax . . . . . . . . 43\u003Cbr>15. Special Rules for Various Types of Services\u003Cbr>and Payments . . . . . . . . . . . . . . . . . . . . . . . . . 46\u003Cbr>16. Third-Party Payer Arrangements . . . . . . . . . . 53\u003Cbr>17. Federal Agency Certifying Requirements of Federal Income Taxes Withheld From U.S.\u003Cbr>Government Employees Working in, or\u003Cbr>Federal Pension Recipients Residing in,\u003Cbr>American Samoa, the CNMI, and Guam . . . . . 54\u003Cbr>How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 56\u003Cbr>Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 |\n| --- |\n| Future Developments\u003Cbr>For the latest information about developments related to Pub. 15, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub15)[ ](go to IRS.gov/Pub15)[IRS.gov/Pub15](go to IRS.gov/Pub15) . |\n\nWhat’s New  \nSocial security and Medicare taxes for 2026. The rate of social security tax on taxable wages is 6.2% each for  \nPublication 15 (2026) Catalog Number 10000W  \nDec 15, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nthe employer and employee. 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.  \nPermanent extension of individual tax rates. P. L. 119-21, commonly known as the One Big Beautiful Bill Act, permanently extends the individual income tax rates enacted by the Tax Cuts and Jobs Act (P. L. 115-97) . Employers will continue to use Pub. 15-T, Federal Income Tax Withholding Methods, to figure federal income tax withholding.  \nWithholding on supplemental wages. The withholding rate on supplemental wages remains 22%(37% if supplemental wages paid to an employee during the calendar year exceed $1 million) because P. L. 119-21 permanently extended the individual tax rates enacted in P. L. 115-97. Se","cbCaireBdoBnECBt","https://ap.wps.com/l/cbCaireBdoBnECBt","pdf",1713916,59,"English","# Contents\n## What’s New\n## Reminders\n## Calendar\n## Introduction\n## Employer Identification Number (EIN)\n## Who Are Employees?\n## Family Employees\n## Employee’s Social Security Number (SSN)\n## Wages and Other Compensation\n## Tips\n## Supplemental Wages\n## Payroll Period\n## Withholding From Employees’ Wages\n## Required Notice to Employees About the Earned Income Credit (EIC)\n## Depositing Taxes\n## Filing Forms 941, Form 943, Form 944, or Form 945\n## Reporting Adjustments to Forms 941, Form 943, or Form 944\n## Federal Unemployment (FUTA) Tax\n## Special Rules for Various Types of Services and Payments\n## Third-Party Payer Arrangements\n## Federal Agency Certifying Requirements\n## How To Get Tax Help\n## Index","[{\"question\":\"What does Publication 15 (Circular E) cover for 2026 employers?\",\"answer\":\"It covers major employer tax topics for 2026, including employment tax rules, identification of employees, wage and compensation treatment, tips and supplemental wages, payroll periods, and required withholding and notices. It also explains depositing taxes and filing/reporting key forms.\"},{\"question\":\"What are the 2026 Social Security and Medicare tax rates mentioned in the guide?\",\"answer\":\"The guide states the Social Security tax rate on taxable wages is 6.2% for both employer and employee, and the Medicare tax rate is 1.45% for both. It also notes there is no wage base limit for Medicare.\"},{\"question\":\"How does the guide address withholding on supplemental wages and backup withholding?\",\"answer\":\"It states the withholding rate on supplemental wages remains 22% (37% if payments during the calendar year exceed $1 million). It also keeps the backup withholding rate at 24%, and explains updated thresholds and references for reportable payments subject to backup withholding.\"}]","Publication 15 (Circular E) - Employer’s Tax Guide For use in 2026 | PDF",1789789402]