Treasury Regulations (26 C.F.R.)
26 CFR § 31.3102-2
Manner and time of payment of employee tax.
Official textecfr.govlast amended
The employee tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part. For provisions relating to the payment by an employee of employee tax in respect of tips, see paragraph (d) of § 31.3102-3.
[T.D. 7001, 34 FR 998, Jan. 23, 1969]
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In this part (40 sections)
- 31.0-1 · Introduction.
- 31.0-2 · General definitions and use of terms.
- 31.0-3 · Scope of regulations.
- 31.0-4 · Extent to which the regulations in this part supersede prior…
- 31.3101-1 · Measure of employee tax.
- 31.3101-2 · Rates and computation of employee tax.
- 31.3101-3 · When employee tax attaches.
- 31.3102-1 · Collection of, and liability for, employee tax; in general.
- 31.3102-2 · Manner and time of payment of employee tax.
- 31.3102-3 · Collection of, and liability for, employee tax on tips.
- 31.3102-4 · Special rules regarding Additional Medicare Tax.
- 31.3111-1 · Measure of employer tax.
- 31.3111-2 · Rates and computation of employer tax.
- 31.3111-3 · When employer tax attaches.
- 31.3111-4 · Liability for employer tax.
- 31.3111-5 · Manner and time of payment of employer tax.
- 31.3111-6 · Recapture of credits under the Families First Coronavirus…
- 31.3112-1 · Instrumentalities of the United States specifically…
- 31.3121(a)-1 · (a)-1 Wages.
- 31.3121(a)-1T · (a)-1T Question and answer relating to the definition…
- 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(a)(1)-1 · (a)(1)-1 Annual wage limitation.
- 31.3121(a)(2)-1 · (a)(2)-1 Payments on account of sickness or accident…
- 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…
- 31.3121(a)(5)-1 · (a)(5)-1 Payments from or to certain tax-exempt…
- 31.3121(a)(5)-2 · (a)(5)-2 Payments under or to an annuity contract…
- 31.3121(a)(6)-1 · (a)(6)-1 Payment by an employer of employee tax under…
- 31.3121(a)(7)-1 · (a)(7)-1 Payments for services not in the course of…
- 31.3121(a)(8)-1 · (a)(8)-1 Payments for agricultural labor.
- 31.3121(a)(9)-1 · (a)(9)-1 [Reserved]
- 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…
- 31.3121(a)(14)-1 · (a)(14)-1 Payments by employer to survivor or estate…
- 31.3121(a)(15)-1 · (a)(15)-1 Payments by employer to disabled former…
- 31.3121(a)(18)-1 · (a)(18)-1 Payments or benefits under a qualified…
- 31.3121(b)-1 · (b)-1 Employment; services to which the regulations in…