Updated with respect to the National Labor Relations Board’s August 2023Stericycle ruling, which adopted a new legal standard for evaluating the validity of workplace rules under the National Labor Relations Act.
As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.
Employers may use IRS Publication 15-T, Federal Income Tax Withholding Methods, to figure the amount of federal income tax to withhold from their employees' wages.
As provided by the Internal Revenue service, IRS Publication 15-A, Supplement to Circular E, Employer's Tax Guide, Publication 15, Employer's Supplemental Tax Guide is a tax information guide for every employer.
As mandated by the Internal Revenue Service, IRS Publication 515 is a tax guide for employers and withholding agents that pay income to nonresident aliens.
As mandated by the Internal Revenue Service, IRS Publication 901, U.S. Tax Treaties, is a tax information guide for employers that have overseas employees.
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