Code of Federal Regulations · Subpart

Subpart B — Federal Insurance Contributions Act (chapter 21, Internal Revenue Code Of 1954)

26 C.F.R. pt. 31, subpt. B

• § 31.3101-1 -1 Measure Of Employee Tax
• § 31.3101-2 -2 Rates And Computation Of Employee Tax
• § 31.3101-3 -3 When Employee Tax Attaches
• § 31.3102-1 -1 Collection Of, And Liability For, Employee Tax; In General
• § 31.3102-2 -2 Manner And Time Of Payment Of Employee Tax
• § 31.3102-3 -3 Collection Of, And Liability For, Employee Tax On Tips
• § 31.3102-4 -4 Special Rules Regarding Additional Medicare Tax
• § 31.3111-1 -1 Measure Of Employer Tax
• § 31.3111-2 -2 Rates And Computation Of Employer Tax
• § 31.3111-3 -3 When Employer Tax Attaches
• § 31.3111-4 -4 Liability For Employer Tax
• § 31.3111-5 -5 Manner And Time Of Payment Of Employer Tax
• § 31.3111-6 -6 Recapture Of Credits Under The Families First Coronavirus Response Act And The Coronavirus Aid, Relief, And Economic Security Act
• § 31.3112-1 -1 Instrumentalities Of The United States Specifically Exempted From The Employer Tax
• § 31.3121(a)(1)-1 (a)(1)-1 Annual Wage Limitation
• § 31.3121(a)(10)-1 (a)(10)-1 Payments To Certain Home Workers
• § 31.3121(a)(11)-1 (a)(11)-1 Moving Expenses
• § 31.3121(a)(12)-1 (a)(12)-1 Tips
• § 31.3121(a)(13)-1 (a)(13)-1 Payments Under Certain Employers' Plans After Retirement, Disability, Or Death
• § 31.3121(a)(14)-1 (a)(14)-1 Payments By Employer To Survivor Or Estate Of Former Employee
• § 31.3121(a)(15)-1 (a)(15)-1 Payments By Employer To Disabled Former Employee
• § 31.3121(a)(18)-1 (a)(18)-1 Payments Or Benefits Under A Qualified Educational Assistance Program
• § 31.3121(a)(2)-1 (a)(2)-1 Payments On Account Of Sickness Or Accident Disability, Medical Or Hospitalization Expenses, Or Death
• § 31.3121(a)(3)-1 (a)(3)-1 Retirement Payments
• § 31.3121(a)(4)-1 (a)(4)-1 Payments On Account Of Sickness Or Accident Disability, Or Medical Or Hospitalization Expenses
• § 31.3121(a)(5)-1 (a)(5)-1 Payments From Or To Certain Tax-exempt Trusts, Or Under Or To Certain Annuity Plans Or Bond Purchase Plans
• § 31.3121(a)(5)-2 (a)(5)-2 Payments Under Or To An Annuity Contract Described In Section 403(b)
• § 31.3121(a)(6)-1 (a)(6)-1 Payment By An Employer Of Employee Tax Under Section 3101 Or Employee Contributions Under A State Law
• § 31.3121(a)(7)-1 (a)(7)-1 Payments For Services Not In The Course Of Employer's Trade Or Business Or For Domestic Service
• § 31.3121(a)(8)-1 (a)(8)-1 Payments For Agricultural Labor
• § 31.3121(a)(9)-1 (a)(9)-1 [reserved]
• § 31.3121(a)-1 (a)-1 Wages
• § 31.3121(a)-1T (a)-1t Question And Answer Relating To The Definition Of Wages In Section 3121(a) (temporary)
• § 31.3121(a)-2 (a)-2 Wages; When Paid And Received
• § 31.3121(a)-3 (a)-3 Reimbursement And Other Expense Allowance Amounts
• § 31.3121(b)(1)-1 (b)(1)-1 Certain Services Performed By Foreign Agricultural Workers, Or Performed Before 1959 In Connection With Oleoresinous Products
• § 31.3121(b)(10)-1 (b)(10)-1 Services For Remuneration Of Less Than $50 For Calendar Quarter In The Employ Of Certain Organizations Exempt From Income Tax
• § 31.3121(b)(10)-2 (b)(10)-2 Services 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
• § 31.3121(b)(11)-1 (b)(11)-1 Services In The Employ Of A Foreign Government
• § 31.3121(b)(12)-1 (b)(12)-1 Services In Employ Of Wholly Owned Instrumentality Of Foreign Government
• § 31.3121(b)(13)-1 (b)(13)-1 Services Of Student Nurse Or Hospital Intern
• § 31.3121(b)(14)-1 (b)(14)-1 Services In Delivery Or Distribution Of Newspapers, Shopping News, Or Magazines
• § 31.3121(b)(15)-1 (b)(15)-1 Services In Employ Of International Organization
• § 31.3121(b)(16)-1 (b)(16)-1 Services Performed Under Share-farming Arrangement
• § 31.3121(b)(17)-1 (b)(17)-1 Services In Employ Of Communist Organization
• § 31.3121(b)(18)-1 (b)(18)-1 Services Performed By A Resident Of The Republic Of The Philippines While Temporarily In Guam
• § 31.3121(b)(19)-1 (b)(19)-1 Services Of Certain Nonresident Aliens
• § 31.3121(b)(2)-1 (b)(2)-1 Domestic Service Performed By Students For Certain College Organizations
• § 31.3121(b)(20)-1 (b)(20)-1 Service Performed On A Boat Engaged In Catching Fish
• § 31.3121(b)(3)-1 (b)(3)-1 Family Employment
• § 31.3121(b)(4)-1 (b)(4)-1 Services Performed On Or In Connection With A Non-american Vessel Or Aircraft
• § 31.3121(b)(5)-1 (b)(5)-1 Services In Employ Of An Instrumentality Of The United States Specifically Exempted From The Employer Tax
• § 31.3121(b)(6)-1 (b)(6)-1 Services In Employ Of United States Or Instrumentality Thereof
• § 31.3121(b)(7)-1 (b)(7)-1 Services In Employ Of States Or Their Political Subdivisions Or Instrumentalities
• § 31.3121(b)(7)-2 (b)(7)-2 Service By Employees Who Are Not Members Of A Public Retirement System
• § 31.3121(b)(8)-1 (b)(8)-1 Services Performed By A Minister Of A Church Or A Member Of A Religious Order
• § 31.3121(b)(9)-1 (b)(9)-1 Railroad Industry; Services Performed By An Employee Or An Employee Representative As Defined In Section 3231
• § 31.3121(b)-1 (b)-1 Employment; Services To Which The Regulations In This Subpart Apply
• § 31.3121(b)-2 (b)-2 Employment; Services Performed Before 1955
• § 31.3121(b)-3 (b)-3 Employment; Services Performed After 1954
• § 31.3121(b)-4 (b)-4 Employment; Excepted Services In General
• § 31.3121(c)-1 (c)-1 Included And Excluded Services
• § 31.3121(d)-1 (d)-1 Who Are Employees
• § 31.3121(d)-2 (d)-2 Who Are Employers
• § 31.3121(e)-1 (e)-1 State, United States, And Citizen
• § 31.3121(f)-1 (f)-1 American Vessel And Aircraft
• § 31.3121(g)-1 (g)-1 Agricultural Labor
• § 31.3121(h)-1 (h)-1 American Employer
• § 31.3121(i)-1 (i)-1 Computation To Nearest Dollar Of Cash Remuneration For Domestic Service
• § 31.3121(i)-2 (i)-2 Computation Of Remuneration For Service Performed By An Individual As A Member Of A Uniformed Service
• § 31.3121(i)-3 (i)-3 Computation Of Remuneration For Service Performed By An Individual As A Volunteer Or Volunteer Leader Within The Meaning Of The Peace Corps Act
• § 31.3121(i)-4 (i)-4 Computation Of Remuneration For Service Performed By Certain Members Of Religious Orders
• § 31.3121(j)-1 (j)-1 Covered Transportation Service
• § 31.3121(l)-1 (l)-1 Agreements Entered Into By Domestic Corporations With Respect To Foreign Subsidiaries
• § 31.3121(o)-1 (o)-1 Crew Leader
• § 31.3121(q)-1 (q)-1 Tips Included For Employee Taxes
• § 31.3121(r)-1 (r)-1 Election Of Coverage By Religious Orders
• § 31.3121(s)-1 (s)-1 Concurrent Employment By Related Corporations With Common Paymaster
• § 31.3121(v)(2)-1 (v)(2)-1 Treatment Of Amounts Deferred Under Certain Nonqualified Deferred Compensation Plans
• § 31.3121(v)(2)-2 (v)(2)-2 Effective Dates And Transition Rules
• § 31.3123-1 -1 Deductions By An Employer From Remuneration Of An Employee
• § 31.3127-1 -1 Exemption For Employers And Their Employees If Both Are Members Of Religious Faiths Opposed To Participation In Social Security Act Programs
• § 31.3131-1 -1 Recapture Of Credits
• § 31.3132-1 -1 Recapture Of Credits
• § 31.3134-1 -1 Recapture Of Credits