Employment & Payroll Tax Guide

Comprehensive guides on worker classification, household employees, employee benefits, expense reimbursements, and payroll tax compliance.

Employment & Payroll Tax Resources

Ensure proper worker classification, understand employee benefits taxation, and maintain payroll tax compliance with these comprehensive guides.

Worker Classification

Employee vs Independent Contractor Classification

2025

Common law test, behavioral control, financial control, IRS Form SS-8, and consequences of misclassification.

Household Employee Tax Guide

2025

Nannies, caregivers, housekeepers. FICA thresholds ($2,800), FUTA requirements, Schedule H reporting.

Employing Family Members Tax Rules

2025

Special tax rules for employing children, parents, and spouses. FICA and FUTA exemptions.

Employee Benefits & Compensation

Employee Fringe Benefits Tax Guide

2025

Company vehicles, cell phones, dependent care assistance, cafeteria plans, and nondiscrimination requirements.

Employee Expense Reimbursement Rules

2025

Accountable plans, nonaccountable plans, per diem rates, and proper reimbursement procedures.

Employer Health Insurance Mandate

2025

Shared responsibility requirements, applicable large employer determination, and SHOP marketplace.

Withholding & Compliance

Form W-4 Withholding Guide

2025

Help employees complete Form W-4 correctly and understand withholding calculations.

Tipped Employee Reporting Requirements

2025

Tip reporting, FICA tip credit, and employer obligations for tipped employees.


Payroll Compliance

Payroll errors can be costly. Contact us for guidance on payroll tax compliance and employee classification.

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