26 C.F.R. § 31.3111-4

Liability for employer tax.

Last amended: 2016Year: 2026Length: 22 wordsOfficial source

Cite as 26 C.F.R. § 31.3111-4 (2026)

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.
26 C.F.R. § 31.3111-4: Liability for employer tax. | Justis AI