Other Federal Laws and Regulation R09-15B

Penalties for unintentional employee misclassification.

1. $50 for each W-2 that should have been filed.
2. Penalty of 1.5% on wages not withheld, plus 40% of FICA taxes. 100% for FICA matching.
3. 0.5% penalty on unpaid tax for each month up to 25%.