Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
Tax on Employers
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
- § 31.3111-1 Measure of employer tax.
- § 31.3111-2 Rates and computation of employer tax.
- § 31.3111-3 When employer tax attaches.
- § 31.3111-4 Liability for employer tax.
- § 31.3111-5 Manner and time of payment of employer tax.
- § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and…
- § 31.3112-1 Instrumentalities of the United States specifically exempted from the…
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