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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3123-1

Deductions by an employer from remuneration of an employee.

Official textecfr.govlast amended

Any amount deducted by an employer from the remuneration of an employee is considered to be part of the employee's remuneration and is considered to be paid to the employee as remuneration at the time that the deduction is made. It is immaterial that any act of Congress or the law of any State requires or permits such deductions and the payment of the amount thereof to the United States, a State, or any political subdivision thereof.

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In this part (40 sections)
  1. 31.3121(b)(20)-1 · (b)(20)-1 Service performed on a boat engaged in…
  2. 31.3121(c)-1 · (c)-1 Included and excluded services.
  3. 31.3121(d)-1 · (d)-1 Who are employees.
  4. 31.3121(d)-2 · (d)-2 Who are employers.
  5. 31.3121(e)-1 · (e)-1 State, United States, and citizen.
  6. 31.3121(f)-1 · (f)-1 American vessel and aircraft.
  7. 31.3121(g)-1 · (g)-1 Agricultural labor.
  8. 31.3121(h)-1 · (h)-1 American employer.
  9. 31.3121(i)-1 · (i)-1 Computation to nearest dollar of cash remuneration…
  10. 31.3121(i)-2 · (i)-2 Computation of remuneration for service performed…
  11. 31.3121(i)-3 · (i)-3 Computation of remuneration for service performed…
  12. 31.3121(i)-4 · (i)-4 Computation of remuneration for service performed…
  13. 31.3121(j)-1 · (j)-1 Covered transportation service.
  14. 31.3121(l)-1 · (l)-1 Agreements entered into by domestic corporations…
  15. 31.3121(o)-1 · (o)-1 Crew leader.
  16. 31.3121(q)-1 · (q)-1 Tips included for employee taxes.
  17. 31.3121(r)-1 · (r)-1 Election of coverage by religious orders.
  18. 31.3121(s)-1 · (s)-1 Concurrent employment by related corporations with…
  19. 31.3121(v)(2)-1 · (v)(2)-1 Treatment of amounts deferred under certain…
  20. 31.3121(v)(2)-2 · (v)(2)-2 Effective dates and transition rules.
  21. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  22. 31.3127-1 · Exemption for employers and their employees if both are…
  23. 31.3131-1 · Recapture of credits.
  24. 31.3132-1 · Recapture of credits.
  25. 31.3134-1 · Recapture of credits.
  26. 31.3201-1 · Measure of employee tax.
  27. 31.3201-2 · Rates and computation of employee tax.
  28. 31.3202-1 · Collection of, and liability for, employee tax.
  29. 31.3211-1 · Measure of employee representative tax.
  30. 31.3211-2 · Rates and computation of employee representative tax.
  31. 31.3211-3 · Employee representative supplemental tax.
  32. 31.3212-1 · Determination of compensation.
  33. 31.3221-1 · Measure of employer tax.
  34. 31.3221-2 · Rates and computation of employer tax.
  35. 31.3221-3 · Supplemental tax.
  36. 31.3221-4 · Exception from supplemental tax.
  37. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  38. 31.3231(a)-1 · (a)-1 Who are employers.
  39. 31.3231(b)-1 · (b)-1 Who are employees.
  40. 31.3231(c)-1 · (c)-1 Who are employee representatives.
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