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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3101-2

Rates and computation of employee tax.

Official textecfr.govlast amended

# (a) Old-Age, Survivors, and Disability Insurance.

The rates of employee tax for Old-Age, Survivors, and Disability Insurance (OASDI) with respect to wages received in calendar years after 1983 are as follows (these regulations do not reflect off-Code revisions to the following rates):

Calendar year Percent
1984, 1985, 1986, or 1987 5.7
1988 or 1989 6.06
1990 and subsequent years 6.2

# (b)

(1) Hospital Insurance. The rates of employee tax for Hospital Insurance (HI) with respect to wages received in calendar years after 1973 are as follows:

Calendar year Percent
1974, 1975, 1976, or 1977 0.90
1978 1.00
1979 or 1980 1.05
1981, 1982, 1983, or 1984 1.30
1985 1.35
1986 and subsequent years 1.45

(2) Additional Medicare Tax. (i) The rate of Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, is as follows:

Taxable year Percent
Beginning after December 31, 2012 0.9

(ii) Individuals are liable for Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, which are in excess of:

Filling status Threshold
Married individual filing a joint return $250,000
Married individual filing a separate return 125,000
Any other case 200,000

# (c) Computation of employee tax.

The employee tax is computed by applying to the wages received by the employee the rates in effect at the time such wages are received.

Example.

In 1989, A performed services for X which constituted employment (see § 31.3121(b)-2). In 1990 A receives from X $1,000 as remuneration for such services. The tax is payable at the 6.2 percent OASDI rate and the 1.45 percent HI rate in effect for the calendar year 1990 (the year in which the wages are received) and not at the 6.06 percent OASDI rate and the 1.45 percent HI rate which were in effect for the calendar year 1989 (the year in which the services were performed).

# (d) Effective/applicability date.

Paragraphs (a), (b), and (c) of this section apply to quarters beginning on or after November 29, 2013.

[T.D. 9645, 78 FR 71471, Nov. 29, 2013, as amended at 79 FR 4623, Jan. 29, 2014]

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In this part (40 sections)
  1. 31.0-1 · Introduction.
  2. 31.0-2 · General definitions and use of terms.
  3. 31.0-3 · Scope of regulations.
  4. 31.0-4 · Extent to which the regulations in this part supersede prior…
  5. 31.3101-1 · Measure of employee tax.
  6. 31.3101-2 · Rates and computation of employee tax.
  7. 31.3101-3 · When employee tax attaches.
  8. 31.3102-1 · Collection of, and liability for, employee tax; in general.
  9. 31.3102-2 · Manner and time of payment of employee tax.
  10. 31.3102-3 · Collection of, and liability for, employee tax on tips.
  11. 31.3102-4 · Special rules regarding Additional Medicare Tax.
  12. 31.3111-1 · Measure of employer tax.
  13. 31.3111-2 · Rates and computation of employer tax.
  14. 31.3111-3 · When employer tax attaches.
  15. 31.3111-4 · Liability for employer tax.
  16. 31.3111-5 · Manner and time of payment of employer tax.
  17. 31.3111-6 · Recapture of credits under the Families First Coronavirus…
  18. 31.3112-1 · Instrumentalities of the United States specifically…
  19. 31.3121(a)-1 · (a)-1 Wages.
  20. 31.3121(a)-1T · (a)-1T Question and answer relating to the definition…
  21. 31.3121(a)-2 · (a)-2 Wages; when paid and received.
  22. 31.3121(a)-3 · (a)-3 Reimbursement and other expense allowance amounts.
  23. 31.3121(a)(1)-1 · (a)(1)-1 Annual wage limitation.
  24. 31.3121(a)(2)-1 · (a)(2)-1 Payments on account of sickness or accident…
  25. 31.3121(a)(3)-1 · (a)(3)-1 Retirement payments.
  26. 31.3121(a)(4)-1 · (a)(4)-1 Payments on account of sickness or accident…
  27. 31.3121(a)(5)-1 · (a)(5)-1 Payments from or to certain tax-exempt…
  28. 31.3121(a)(5)-2 · (a)(5)-2 Payments under or to an annuity contract…
  29. 31.3121(a)(6)-1 · (a)(6)-1 Payment by an employer of employee tax under…
  30. 31.3121(a)(7)-1 · (a)(7)-1 Payments for services not in the course of…
  31. 31.3121(a)(8)-1 · (a)(8)-1 Payments for agricultural labor.
  32. 31.3121(a)(9)-1 · (a)(9)-1 [Reserved]
  33. 31.3121(a)(10)-1 · (a)(10)-1 Payments to certain home workers.
  34. 31.3121(a)(11)-1 · (a)(11)-1 Moving expenses.
  35. 31.3121(a)(12)-1 · (a)(12)-1 Tips.
  36. 31.3121(a)(13)-1 · (a)(13)-1 Payments under certain employers' plans…
  37. 31.3121(a)(14)-1 · (a)(14)-1 Payments by employer to survivor or estate…
  38. 31.3121(a)(15)-1 · (a)(15)-1 Payments by employer to disabled former…
  39. 31.3121(a)(18)-1 · (a)(18)-1 Payments or benefits under a qualified…
  40. 31.3121(b)-1 · (b)-1 Employment; services to which the regulations in…
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