Back Pay


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Related Publications

Publication 957 Reporting Back Pay and Special Wage Payments to the Social Security Administration

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Publication 15-A - Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) - 5. Wages and Other Compensation

Back Pay. Treat back pay as wages in the year paid and withhold and pay employment taxes as required. If back...

Publication 957 - Reporting Back Pay and Special Wage Payments to the Social Security Administration - Reporting Back Pay and Special Wage Payments to the Social Security Administration

1. What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier...