Federal (United States) · Regulations
Subpart B — Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
84 sections
84 sections
- 26 C.F.R. § 31.3101-1Measure of employee tax.
- 26 C.F.R. § 31.3101-2Rates and computation of employee tax.
- 26 C.F.R. § 31.3101-3When employee tax attaches.
- 26 C.F.R. § 31.3102-1Collection of, and liability for, employee tax; in general.
- 26 C.F.R. § 31.3102-2Manner and time of payment of employee tax.
- 26 C.F.R. § 31.3102-3Collection of, and liability for, employee tax on tips.
- 26 C.F.R. § 31.3102-4Special rules regarding Additional Medicare Tax.
- 26 C.F.R. § 31.3111-1Measure of employer tax.
- 26 C.F.R. § 31.3111-2Rates and computation of employer tax.
- 26 C.F.R. § 31.3111-3When employer tax attaches.
- 26 C.F.R. § 31.3111-4Liability for employer tax.
- 26 C.F.R. § 31.3111-5Manner and time of payment of employer tax.
- 26 C.F.R. § 31.3111-6Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- 26 C.F.R. § 31.3112-1Instrumentalities of the United States specifically exempted from the employer tax.
- 26 C.F.R. § 31.3121(a)-1Wages.
- 26 C.F.R. § 31.3121(a)-1TQuestion and answer relating to the definition of wages in section 3121(a) (Temporary).
- 26 C.F.R. § 31.3121(a)-2Wages; when paid and received.
- 26 C.F.R. § 31.3121(a)-3Reimbursement and other expense allowance amounts.
- 26 C.F.R. § 31.3121(a)(1)-1Annual wage limitation.
- 26 C.F.R. § 31.3121(a)(2)-1Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
- 26 C.F.R. § 31.3121(a)(3)-1Retirement payments.
- 26 C.F.R. § 31.3121(a)(4)-1Payments on account of sickness or accident disability, or medical or hospitalization expenses.
- 26 C.F.R. § 31.3121(a)(5)-1Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 26 C.F.R. § 31.3121(a)(5)-2Payments under or to an annuity contract described in section 403(b).
- 26 C.F.R. § 31.3121(a)(6)-1Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 C.F.R. § 31.3121(a)(7)-1Payments for services not in the course of employer's trade or business or for domestic service.
- 26 C.F.R. § 31.3121(a)(8)-1Payments for agricultural labor.
- 26 C.F.R. § 31.3121(a)(10)-1Payments to certain home workers.
- 26 C.F.R. § 31.3121(a)(11)-1Moving expenses.
- 26 C.F.R. § 31.3121(a)(12)-1Tips.
- 26 C.F.R. § 31.3121(a)(13)-1Payments under certain employers' plans after retirement, disability, or death.
- 26 C.F.R. § 31.3121(a)(14)-1Payments by employer to survivor or estate of former employee.
- 26 C.F.R. § 31.3121(a)(15)-1Payments by employer to disabled former employee.
- 26 C.F.R. § 31.3121(a)(18)-1Payments or benefits under a qualified educational assistance program.
- 26 C.F.R. § 31.3121(b)-1Employment; services to which the regulations in this subpart apply.
- 26 C.F.R. § 31.3121(b)-2Employment; services performed before 1955.
- 26 C.F.R. § 31.3121(b)-3Employment; services performed after 1954.
- 26 C.F.R. § 31.3121(b)-4Employment; excepted services in general.
- 26 C.F.R. § 31.3121(b)(1)-1Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- 26 C.F.R. § 31.3121(b)(2)-1Domestic service performed by students for certain college organizations.
- 26 C.F.R. § 31.3121(b)(3)-1Family employment.
- 26 C.F.R. § 31.3121(b)(4)-1Services performed on or in connection with a non-American vessel or aircraft.
- 26 C.F.R. § 31.3121(b)(5)-1Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- 26 C.F.R. § 31.3121(b)(6)-1Services in employ of United States or instrumentality thereof.
- 26 C.F.R. § 31.3121(b)(7)-1Services in employ of States or their political subdivisions or instrumentalities.
- 26 C.F.R. § 31.3121(b)(7)-2Service by employees who are not members of a public retirement system.
- 26 C.F.R. § 31.3121(b)(8)-1Services performed by a minister of a church or a member of a religious order.
- 26 C.F.R. § 31.3121(b)(9)-1Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
- 26 C.F.R. § 31.3121(b)(10)-1Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
- 26 C.F.R. § 31.3121(b)(10)-2Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
- 26 C.F.R. § 31.3121(b)(11)-1Services in the employ of a foreign government.
- 26 C.F.R. § 31.3121(b)(12)-1Services in employ of wholly owned instrumentality of foreign government.
- 26 C.F.R. § 31.3121(b)(13)-1Services of student nurse or hospital intern.
- 26 C.F.R. § 31.3121(b)(14)-1Services in delivery or distribution of newspapers, shopping news, or magazines.
- 26 C.F.R. § 31.3121(b)(15)-1Services in employ of international organization.
- 26 C.F.R. § 31.3121(b)(16)-1Services performed under share-farming arrangement.
- 26 C.F.R. § 31.3121(b)(17)-1Services in employ of Communist organization.
- 26 C.F.R. § 31.3121(b)(18)-1Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
- 26 C.F.R. § 31.3121(b)(19)-1Services of certain nonresident aliens.
- 26 C.F.R. § 31.3121(b)(20)-1Service performed on a boat engaged in catching fish.
- 26 C.F.R. § 31.3121(c)-1Included and excluded services.
- 26 C.F.R. § 31.3121(d)-1Who are employees.
- 26 C.F.R. § 31.3121(d)-2Who are employers.
- 26 C.F.R. § 31.3121(e)-1State, United States, and citizen.
- 26 C.F.R. § 31.3121(f)-1American vessel and aircraft.
- 26 C.F.R. § 31.3121(g)-1Agricultural labor.
- 26 C.F.R. § 31.3121(h)-1American employer.
- 26 C.F.R. § 31.3121(i)-1Computation to nearest dollar of cash remuneration for domestic service.
- 26 C.F.R. § 31.3121(i)-2Computation of remuneration for service performed by an individual as a member of a uniformed service.
- 26 C.F.R. § 31.3121(i)-3Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- 26 C.F.R. § 31.3121(i)-4Computation of remuneration for service performed by certain members of religious orders.
- 26 C.F.R. § 31.3121(j)-1Covered transportation service.
- 26 C.F.R. § 31.3121(l)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 C.F.R. § 31.3121(o)-1Crew leader.
- 26 C.F.R. § 31.3121(q)-1Tips included for employee taxes.
- 26 C.F.R. § 31.3121(r)-1Election of coverage by religious orders.
- 26 C.F.R. § 31.3121(s)-1Concurrent employment by related corporations with common paymaster.
- 26 C.F.R. § 31.3121(v)(2)-1Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 C.F.R. § 31.3121(v)(2)-2Effective dates and transition rules.
- 26 C.F.R. § 31.3123-1Deductions by an employer from remuneration of an employee.
- 26 C.F.R. § 31.3127-1Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- 26 C.F.R. § 31.3131-1Recapture of credits.
- 26 C.F.R. § 31.3132-1Recapture of credits.
- 26 C.F.R. § 31.3134-1Recapture of credits.