This publication explains your tax responsibilities as an employer. Current revision Publication 15 PDF (HTML | eBook EPUB) Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MAR-2024 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Other items you may find useful All revisions for Publication 15 Other current products Related publications About Publication 3, Armed Forces' Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 80, Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico About Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) About Publication 463, Travel, Gift, and Car Expenses About Publication 505, Tax Withholding and Estimated Tax About Publication 509, Tax Calendars About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities