Employer Responsibilities

The following list provides a brief summary of your basic responsibilities. Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Each item in this list has a page reference to a more detailed discussion in this publication. New employees: Page Annually (see Calendar for due dates): Page □ Verify work eligibility of new employees 7 □ File Form 943 if required (pay tax with return if □ Record employees’ names and SSNs from not required to deposit) 38 social security cards 7 □ File Form 944 if required (pay tax with return if □ Ask employees for Form W-4 7 not required to deposit) 38 Each payday: □ Remind employees to submit a new Form W-4 □ Withhold federal income tax based on each if they need to change their federal income tax withholding 25 employee’s Form W-4 25 □ Ask for a new Form W-4 from employees □ Withhold employee’s share of social security claiming exemption from federal income tax withholding 27 and Medicare taxes 29 □ Reconcile Forms 941 (or Form 943 or Form 944) with □ Deposit: Forms W-2 and W-3 39 • Withheld federal income tax, □ Furnish each employee a Form W-2 11 • Withheld and employer social security taxes, and • Withheld and employer Medicare taxes 31 □ File Copy A of Forms W-2 and the transmittal Note: Due date of deposit generally depends Form W-3 with the SSA 11 on your deposit schedule (monthly or □ Furnish each payee a Form 1099 (for example, semiweekly). Form 1099-NEC) 11 Quarterly (by April 30, July 31, October 31, □ File Forms 1099 and the transmittal Form and January 31): 1096 11 □ Deposit FUTA tax if undeposited amount □ File Form 940 11 is over $500 44 □ File Form 945 for any nonpayroll income tax □ File Form 941 (pay tax with return if not withholding 11 required to deposit) 38