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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(a)(3)-1

Retirement payments.

Official textecfr.govlast amended

The term “wages” does not include any payment made by an employer to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of the employee's retirement. Thus, payments made to an employee on account of his retirement are excluded from wages under this exception even though not made under a plan or system.

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In this part (40 sections)
  1. 31.3101-1 · Measure of employee tax.
  2. 31.3101-2 · Rates and computation of employee tax.
  3. 31.3101-3 · When employee tax attaches.
  4. 31.3102-1 · Collection of, and liability for, employee tax; in general.
  5. 31.3102-2 · Manner and time of payment of employee tax.
  6. 31.3102-3 · Collection of, and liability for, employee tax on tips.
  7. 31.3102-4 · Special rules regarding Additional Medicare Tax.
  8. 31.3111-1 · Measure of employer tax.
  9. 31.3111-2 · Rates and computation of employer tax.
  10. 31.3111-3 · When employer tax attaches.
  11. 31.3111-4 · Liability for employer tax.
  12. 31.3111-5 · Manner and time of payment of employer tax.
  13. 31.3111-6 · Recapture of credits under the Families First Coronavirus…
  14. 31.3112-1 · Instrumentalities of the United States specifically…
  15. 31.3121(a)-1 · Wages.
  16. 31.3121(a)-1T · Question and answer relating to the definition of wages…
  17. 31.3121(a)-2 · Wages; when paid and received.
  18. 31.3121(a)-3 · Reimbursement and other expense allowance amounts.
  19. 31.3121(a)(1)-1 · Annual wage limitation.
  20. 31.3121(a)(2)-1 · Payments on account of sickness or accident…
  21. 31.3121(a)(3)-1 · Retirement payments.
  22. 31.3121(a)(4)-1 · Payments on account of sickness or accident…
  23. 31.3121(a)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  24. 31.3121(a)(5)-2 · Payments under or to an annuity contract described in…
  25. 31.3121(a)(6)-1 · Payment by an employer of employee tax under section…
  26. 31.3121(a)(7)-1 · Payments for services not in the course of employer's…
  27. 31.3121(a)(8)-1 · Payments for agricultural labor.
  28. 31.3121(a)(9)-1 · [Reserved]
  29. 31.3121(a)(10)-1 · Payments to certain home workers.
  30. 31.3121(a)(11)-1 · Moving expenses.
  31. 31.3121(a)(12)-1 · Tips.
  32. 31.3121(a)(13)-1 · Payments under certain employers' plans after…
  33. 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
  34. 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
  35. 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
  36. 31.3121(b)-1 · Employment; services to which the regulations in this…
  37. 31.3121(b)-2 · Employment; services performed before 1955.
  38. 31.3121(b)-3 · Employment; services performed after 1954.
  39. 31.3121(b)-4 · Employment; excepted services in general.
  40. 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
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