26 C.F.R. § 31.3111-3
When employer tax attaches.
Cite as 26 C.F.R. § 31.3111-3 (2026)
The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.
- Cross-references to the CFR
- 31.3121