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IRS.gov Website
Publication 535
taxmap/pubs/p535-021.htm#en_us_publink1000208829

Employment Taxes(p17)

rule
If you have employees, you must withhold various taxes from your employees' pay. Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. You may also need to pay certain employment taxes from your own funds. These include your share of social security and Medicare taxes as an employer, along with unemployment taxes.
Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. You can deduct the employment taxes you must pay from your own funds as taxes.
taxmap/pubs/p535-021.htm#en_us_publink1000208830

Example.(p17)

You pay your employee $18,000 a year. However, after you withhold various taxes, your employee receives $14,500. You also pay an additional $1,500 in employment taxes. You should deduct the full $18,000 as wages. You can deduct the $1,500 you pay from your own funds as taxes.
taxmap/pubs/p535-021.htm#en_us_publink100011687

Additional Medicare Tax.(p17)

rule
You must withhold a 0.9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. The Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax.
For more information on the Additional Medicare Tax see Form 8959, Additional Medicare Tax, and its instructions.
Deposit
For more information on employment taxes, see Publication 15 (Circular E).
taxmap/pubs/p535-021.htm#en_us_publink1000208831

Unemployment fund taxes.(p17)

rule
As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Deduct these payments as taxes.
taxmap/pubs/p535-021.htm#en_us_publink1000208840

Self-employment tax.(p17)

rule
You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. This deduction only affects your income tax. It does not affect your net earnings from self-employment or your self-employment tax.
To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040).
For more information on self-employment tax, see Publication 334.
Additional Medicare Tax. You may be required to pay Additional Medicare Tax on self-employment income. See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax.