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 Where can I learn more about payroll reporting 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?
