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2022 Publication 15-A

Userid: CPMS chema: tipxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. tions/p15a/2022/a/xml/cycle06/source(Ini t. & Date) _____Page 1 of 28 8:46 - 18-Jan-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before of the TreasuryInternal Revenue ServicePublication 15-ACat. No. 21453 TEmployer's Supplemental Tax Guide(Supplement to Pub. 15, Employer's Tax Guide)For use in 2022 Get forms and other information faster and easier at: (English) (Espa ol) ( ) ( ) (Pусский) (Ti ng Vi t) ContentsWhat's Who Are Employees?..42. Employee or Independent Contractor?..73. Employees of Exempt Religious Exemptions and Special Rules for Wages and Other Sick Pay Special Rules for Paying Pensions and To Get Tax DevelopmentsFor the latest information about developments related to Pub.

the tax rate on these wages is 6.2%. The social security wage base limit is $147,000. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2021. There is no wage base limit for Medicare tax. Social security and Medicare taxes apply to the wages of household workers you pay $2,400 or more in cash wa-ges in 2022.

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