Circular A

Learn about Circular A and more with Workstream and improve your hiring vocabulary. Workstream helps companies hire better, faster - everyday.
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What is Circular A? 

Circular A is also known as the Agricultural Employer’s Tax Guide (Publication 51) published by the Internal Revenue Service (IRS). It contains guidelines and instructions which employers of agricultural workers or farmworkers use to comply with the laws about farm work or agricultural labor. These laws relate to Social security and Medicare taxes, the Federal Unemployment Tax Act (FUTA) tax, and withheld federal income tax (employment taxes). Federal tax responsibilities of farmworkers are different than those of regular employees.

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