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What happens if an employee resigns? Must the employer try to collect the tax from the former employee for the remainder of the year?

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What happens if an employee resigns? Must the employer try to collect the tax from the former employee for the remainder of the year?

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No. The employee is now liable for the tax. If an employee quits, his previous employer only needs to withhold the tax for the payroll periods in which he was employed. The new employer will be responsible for withholding the tax from future paychecks.

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