Publication 15 (Circular E), Employer’s Tax Guide is the essential IRS reference for employers, payroll professionals, accountants, and small business owners who need clear guidance on federal employment tax responsibilities. This publication explains how to withhold, deposit, report, and pay employment taxes , including federal income tax, Social Security, Medicare, and Federal Unemployment (FUTA) taxes. It also includes the official IRS tax tables required to accurately calculate employee withholdings. Designed as a practical reference, this guide helps employers stay compliant, avoid penalties, and confidently manage payroll tax obligations throughout the year. Whether you are running a small business, managing payroll for a growing company, or studying employer tax compliance, this book provides authoritative, up-to-date information directly from the IRS. Ideal for: Employers and business owners - Payroll and HR professionals - Accountants and tax preparers - Students and professionals studying taxation