Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
TAX ON EMPLOYERS
Section 31.3111-1 - Measure of employer tax

26 C.F.R. § 31.3111-1

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Current through November 30, 2024
Section 31.3111-1 - Measure of employer tax

The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See § 31.3121(a)-1 , relating to wages, and §§ 31.3121(b)-1 to 31.3121(b)-4 , inclusive, relating to employment. For provisions relating to time of payment of wages, see § 31.3121(a)-2 .

26 C.F.R. §31.3111-1

T.D. 6744, 29 FR 8306, July 2, 1964