Check out Payroll Information from the IRS
IRS Payroll - 2022 Publication 15
This publication will tell you all you need to know about how to pay your employees and non-employees.
**Of special interest may be Page 40, which talks about special Government employees, such as election workers.
IRS Payroll Webinars
Short webinars regarding different aspects of the payroll process.
**There is a webinar on paying election workers.