Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
§ 31.3301-3 Rate and computation of tax.
26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States
(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows:
| Percent | |
|---|---|
| In the calendar years 1955 to 1960, both inclusive | 3 |
| In the calendar year 1961 | 3.1 |
| In the calendar year 1962 | 3.5 |
| In the calendar year 1963 | 3.35 |
| In the calendar year 1964 and subsequent calendar years | 3.1 |
(b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.
[T.D. 6658, 28 FR 6632, June 27, 1963]
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