Employers generally must withhold federal income tax from employees' wages. To figure out how much tax to withhold, use the employee's Form W-4.In order to be timely, payment of taxes must be postmarked on or before January 31st. If an employee believes they are owed wages, they need to file a wage claim within 180 days from the original date the wages were supposed to be paid. Generally, you do not have to withhold or pay any taxes on payments to independent contractors. Employers are expected to withhold state income tax from an employee's wages if that employee is subject to state income tax unless noted below. Wage withholding lets you make your child support payments through your regular paycheck. To pay with a major credit card, you must have your 12 digit tax account number and your credit card number. In general, if you have worked more than 40 hours in a pay week, and are not "exempt", you must be paid an overtime rate for all hours over 40. How Do Texas Property Taxes Work?