The IRS puts out a publication each year on the tax issues relating to payroll. Even if you run a business that outsources its payroll, it is a good idea to have the Circular E handy to periodically review payroll issues. The publication provides information on what is new for a given year and it also provides data on the payroll tables for determinining withholding amounts.
You will also find information on different types of employees and what taxes issues are relevent to them. (i.e houshold employees, spouses, children, etc).
The publication can be forund here.
