Page 30 - Employers Supplemental Guide

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Industry examples 8 Outplacement services 12
Statutory 6
A Employees defined 5
Additional Medicare Tax 19 Employees misclassification 7 P
Agents, reporting 22 Excessive termination payments (golden
Agricultural workers 6 parachute) 13 Pension payments 23
Annuity payments 23 Exempt organizations 10 Publications (See Tax help)
Assistance (See Tax help)
Awards, employee achievement 12
F R
B Fellowship payments 12 Real estate agents 6
Religious exemptions 11
Form W-2, electronic filing 4
Back pay 13 Reporting agents 22
Below-market rate loans 14
G S
C Golden parachute 13 Scholarship payments 12
Common-law employees 5 Sick pay 15
Common-law rules 7 I SIMPLE retirement plans 15
Common paymaster 22 Simplified employee pension 15
Corporate officers 5 Identity theft 25 Statutory employees 6
Idle time 13 Statutory nonemployees 6
Independent contractors 5 Supplemental unemployment benefits 13
D Interest-free loans 14
International social security
Deferred compensation plans, agreements 23 T
nonqualified 14
Director of corporation 5 Tax-exempt organizations 10
Direct sellers 6 L Tax help 25
Tax-sheltered annuities 15
Leave sharing plans 14 Technical service specialists 7
E Loans, interest-free or below-market Third-party sick pay 19
Third-party sick pay recap 20
rate 14
Electronic Form W-2 4
Employee's taxes paid by employer 22
Employee achievement awards 12 M W
Employee or contractor:
Attorney 9 Ministers 11 Withholding:
Automobile industry 9 Misclassification of employees 7 Idle time payments 13
Building industry 8 Pensions and annuities 23
Computer industry 9 Sick pay 18
Salesperson 10 N
Taxicab driver 9
Trucking industry 9 Nonqualified plans 14
Employees:
Common-law rules 7
O
Officer of corporation 5

Page 28 Publication 15-A (2020)