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Payroll taxes

Payroll taxes, such as Social Security and Medicare, are not included in federal individual income taxes

Fact-Checks

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Jan 6, 2026
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How should employers report supplemental wages like bonuses and overtime on Form W-2?

Supplemental wages — bonuses, overtime, commissions, reported tips and similar irregular payments — are taxed and reported like regular wages on Form W‑2 but have special withholding rules employers c...

Jan 6, 2026

How do safe-harbor rules differ for high-income taxpayers (1% alternative) in 2025?

For 2025 the federal “safe harbor” for estimated tax remains a two-path system: pay either 90% of current-year tax or the prior-year safe harbor, which is generally 100% of the prior year’s tax but ri...