Fundamental Payroll Certification (FPC) 2025 – 400 Free Practice Questions to Pass the Exam

Publication 15-A, also known as the "Employer's Supplemental Tax Guide," is tailored to provide additional information specifically for larger employers. This publication covers various topics that are particularly relevant to employers with more complex payroll situations, including guidance on payroll tax responsibilities, health benefits, and special payroll situations.

It is a resource designed to help these larger employers navigate the intricacies of compliance with federal tax laws and regulations. The additional detail and supplementary information found in this publication reflect the potential complexities that larger organizations may face compared to smaller employers, making it an invaluable tool for human resources and payroll professionals managing larger payroll operations.

In contrast, other publications focus on different aspects of payroll or target smaller businesses, which may not encompass the broader issues that larger employers often encounter.