Publication 15 (Circular E) Employer Tax Guide is now available at www.irs.gov.
I would also like to share the fact that of the payrolls I have run so far for 2011, some employees net pay increases from last year, while others decrease. It seems federal tax withholding for many has increased this year. So, even though everyone gets the two percent reduction in their social security deduction, not all will have a bigger paycheck - some will be smaller this year.
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