The Internal Revenue Service (IRS) has released the 2025 version of Publication 15-B (Employer's Tax Guide to Fringe Benefits). (Publication 15-B uses the term "employment taxes" to refer to federal income tax withholding as well as social security and Medicare (FICA) and federal unemployment (FUTA) taxes.) Publication 15-B is a supplement to Publication 15 (circular E) and IRS Publication 15-A (Employer's Supplemental Tax Guide).