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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(a)(6)-1

Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

Official textecfr.govlast amended

The term “wages” does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.

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