Employers of agricultural workers (farmworkers) use the information in Publication 51 to comply with the laws for agricultural labor (farmwork) relating to: Social Security and Medicare taxes. Federal Unemployment Tax Act (FUTA) tax. Withheld federal income tax (employment taxes). Current revision Publication 51 PDF (HTML | eBook EPUB) Recent developments Publication 51 will no longer be revised -- 23-JAN-2024 Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other items you may find useful All revisions for Publication 51 Foreign agricultural workers on H-2A visas About Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC) Notice 2017–23, Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities Other current products Related items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 225, Farmer's Tax Guide About Publication 509, Tax Calendars About Publication 583, Starting a Business and Keeping Records About Publication 926, Household Employer's Tax Guide About Publication 976, Disaster Relief 刊物 1635, 雇主身份识别号码了解您的 EIN （英文）
