I don't know if it counts as "help" or not... I can try to dissuade you... :)
Gcc seems like an odd choice of tool to write a 16-bit OS, but if you can get it to work, more power to ya! The 512 byte bootsector has to be flat binary, AFAIK, and really doesn't want to be "linked" with anything. It needs to load whatever runs next (the kernel, or a "second stage" loader is common). If this "next" thing is anything *but* flat binary, you'll need to provide the loader for it. No big deal, but tough to squeeze into 512 bytes - thus the "second stage".
What you might want to do is concatenate the bootsector and "next" file into a single file, so you can write it to disk (floppy, presumably?) in one go. "copy /b boot.bin+kernel.bin image.bin" will do that - no need for a linker. Another way to do this would be to, *after* your boot signature, "incbin 'kernel.bin'"... or 'kernel.exe' in whatever format you provide a loader for.
If you have in mind something more than that, I can't help you. The way I would do it (I am not writing an OS - not, Not, NOT - but, jeez, somebody's got to!), if I were doing it, would be to use a modification of Deb Wiles' bootsector. She reads FAT12 and loads LOADER.BIN and KERNEL.BIN. I modified it to load just LOADER.BIN (if we're going to load the kernel now, what's LOADER.BIN for???). I also modified it to load LOADER.BIN as if it were a .com file - at 100h into its segment. That way, I can test LOADER.BIN as a "dosless .com file" under dos, simply copy it to drive a:, and reboot to see if it *really* worked. I haven't gotten as far as actually loading a kernel - I lack the "high level overview" of what I'd want this OS to be. A more common approach is to use an emulator - Bochs, or similar - but I want to see it run on "real hardware". So my experience (limited) doing it "that way" may not be much help to you...
I assume we're talking about booting from a floppy. They tell me that computers don't even *have* floppies, these days. The modern way to boot and test an OS is from CDRW or a USB "pen". My machine has never booted from CD (although the bios offers to), currently I can't even *write* a CD, and I haven't got USB, so this stuff leaves me completely in the dust! "Creak, groan!"
Best,
Frank