About Publication 15, (Circular E), Employer's Tax Guide | Internal Revenue Service

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About Publication 15, (Circular E), Employer's Tax Guide

This publication explains your tax responsibilities as an employer.

Current revision

Recent developments

Rev. Rul. 2025-4 provides guidance regarding the income and employment tax treatment of contributions and benefits paid under a state paid family and medical leave program and the reporting requirements

New options for businesses to make payments and get transcripts -- 17-MARCH-2025

Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MAR-2024

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

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021

Other items you may find useful

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About Publication 3, Armed Forces' 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 51, (Circular A), Agricultural Employer's Tax Guide
About Publication 80, Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico
About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C)
About Publication 463, Travel, Gift, and Car Expenses
About Publication 505, Tax Withholding and Estimated Tax
About Publication 509, Tax Calendars
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Page Last Reviewed or Updated: 24-Mar-2025