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Ental Tax Guide Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 (Supplement to Pub. 15, Employer's Tax Guide) For use in 2025 1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . . 4 2. Employee or Independent Contractor? . . . . . . . 6 3. Employees of Exempt Organizations . . . . . . . . . 9 4. Religious Exemptions and Special Rules for Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 5. Wages and Other Compensation . . . . . . . . .

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