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Withholding tax

Changes to withholding tax and wage reporting forms and Web File applications are here! 

We’ve updated our website, publications, and other content to reflect these changes. For an overview of what’s different, see March 2025 changes to withholding tax and wage reporting.

Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions, and other similar income paid to employees. 

Requirements

New hire reporting

File and pay

Employers may also be required to:

Resources

Updated: