EMPLOYERS GUIDE
Section 2: DEFINITION OF EMPLOYERS
An employer is any person or organization for whom an individual performs any services as an employee. It includes any person or organization paying wages to a former employee after termination of his employment.
For purposes of income tax withholding, the term "employer" includes organizations that may be exempt from the income tax, such as religious and government organizations, and that may or may not be exempt from social security and Federal unemployment taxes.
Duties of Employers
