The Internal Revenue Service has launched a new online assistant designed to help employers, especially small businesses, easily determine the right amount of federal income tax to withhold from their workers’ pay. The spreadsheet-based tool, called the Income Tax Withholding Assistant for Employers, is designed to help employers transition to the redesigned withholding system that’s no longer based on allowances, which goes into effect Jan. 1. It works for requests from employees who fill out the completely redesigned 2020 Form W-4 as well as for employees who still have a withholding request on file using a past version of the W-4. Employers who already use an automated payroll system won’t need this new assistant because their system already does the math.