Both employer and employee hold the responsibility for collecting and remitting withholding taxes to the Internal Revenue Service (IRS). For the most part, the employer withholds these taxes on behalf of their employees, but in cases where an employer does not do this, or where an employee is self-employed, it is the responsibility of the employee to pay these withholding taxes.
If you are concerned that your employer is improperly withholding or failing to withhold federal income and employment taxes you should report your employer by contacting the IRS at 1-800-829-1040.
Keep in mind, however, that whenever you start a new job, your employer is required to have you fill out Form W-4. This form allows you to choose how much tax your employer should withhold based on your personal circumstances.
If you are still employed by the employer in question, go to your HR department and request a new Form W-4.
