IRS Circular E, Employer's Tax Guide, Publication 15, 2025

IRS Circular E, Employer’s Tax Guide, Publication 15 (2025)

The document “Publication 15 (2025), (Circular E), Employer’s Tax Guide” published by the Internal Revenue Service explains the federal employer responsibilities for withholding, depositing, reporting and paying employment taxes, including updates such as the 6.2% Social Security tax rate with a base wage limit of $176,100 in 2025 and the unchanged 1.45% Medicare tax rate. In addition, it covers electronic filing of amended employment tax returns, rule changes for large household-service wages, FUTA tax reporting and the elimination of separate publications in favour of this unified guide.

The Internal Revenue Service's official tax guide for employers, for use in the year 2025, also known as "Publication 15 (Circular E)." This is a low-cost print edition of a government document available online.