Circular E - IRS’s tax guide for employers (2013) 

February 7:   The IRS posted Publication 15, (Circular E), Employer’s Tax Guide for use by employers in 2013.

The 2013 Publication 15 (Circular E) [PDF 2.26 MB] reminds employers:


  • To use the 2013 withholding tables “as soon as possible” but not later than February 15, 2013
  • To use the 2013 employee tax rate for social security of 6.2% “as soon as possible” but not later than February 15, 2013 (i.e., to reflect the employee-portion social security rate increase from 4.2% to 6.2%)
  • To make adjustments for the increased employee-portion of social security withholding in a subsequent pay period to correct any under-withholding by March 31, 2013
  • To withholding an additional 0.9% of Medicare tax (in addition to the standard 1.45% rate of Medicare tax) on employees paid more than $200,000 in a calendar year
  • To increase withholding on supplemental wages that exceed $1 million, to reflect a withholding tax rate of 39.6% (instead of 35% as under prior law)

The 2013 Publication 15 (Circular E) also includes guidance on leave-based donation programs to aid victims of Hurricane Sandy.


The IRS also posted Publication 15-B, Employer’s Tax Guide to Fringe Benefits and Publication 15-A, Employer’s Supplemental Tax Guide for use in 2013. Read Publication 15-B [PDF 1.17 MB] and Publication 15-A [PDF 1.8 MB]




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