Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Tax on Employees
26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States
In this part
- § 31.3101-1 Measure of employee tax.
- § 31.3101-2 Rates and computation of employee tax.
- § 31.3101-3 When employee tax attaches.
- § 31.3102-1 Collection of, and liability for, employee tax; in general.
- § 31.3102-2 Manner and time of payment of employee tax.
- § 31.3102-3 Collection of, and liability for, employee tax on tips.
- § 31.3102-4 Special rules regarding Additional Medicare Tax.
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