Federal Payroll Taxes
Circular E (Pub. 15) Withholding, Deposits, Penalties and FUTA, plus Georgia Income-Tax Withholding and New-Hire Reporting
NFPA 70 National Electrical Code, 2023 edition · Reviewed 2026-09-21
"Employer's tax guide (Circular E)" is a named task in the 10-item "Comply with Laws" block on both Georgia exams. The reference is IRS Circular E (Publication 15), which the NASCLA Georgia guide reprints. Learn the rates, the two deposit schedules, the $100,000 rule, the penalty ladder, FUTA, and the Georgia layer — state income-tax withholding under O.C.G.A. 48-7-101 to 48-7-126 and new-hire reporting under 19-11-9.2. Georgia unemployment tax is lesson ui-01.
1. Who is an employee — Pub. 15 section 2
- Common-law test: a worker is your employee if you have the right to control what will be done and how it will be done — even if you give them freedom of action. What the parties call the relationship does not matter.
- People in an independent trade who offer services to the public (doctors, lawyers, and the like) are generally not employees. Corporate officers who work in the business are employees of the corporation.
- (Georgia's workers' compensation act applies its own three-part independent-contractor test (34-9-2(e)) and the unemployment law its own control-plus-independent-trade test (34-8-35(f)) — see lessons wc-01 and ui-01; a worker can be a contractor for one statute and an employee for another.)
The rest of this lesson is for members.
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