Circular E

Circular E is the Employer’s Tax Guide, which is published annually by the Internal Revenue Service. Circular E contains rules concerning such matters as what constitutes an employee, the nature of wages and tips, what to withhold from employee wages, tax deposits, and how to determine income tax withholdings. It is the essential payroll document for any employer within the United States.

Related Courses

Human Resources Guidebook 
Payroll Management