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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3211-3

Employee representative supplemental tax.

Official textecfr.govlast amended

See paragraphs (a), (b), and (c) of § 31.3221-3 for rules applicable to the supplemental tax for each work-hour for which compensation is paid to an employee representative for services rendered as an employee representative.

[T.D. 8525, 59 FR 9666, Mar. 1, 1994]

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In this part (40 sections)
  1. 31.3121(i)-3 · (i)-3 Computation of remuneration for service performed…
  2. 31.3121(i)-4 · (i)-4 Computation of remuneration for service performed…
  3. 31.3121(j)-1 · (j)-1 Covered transportation service.
  4. 31.3121(l)-1 · (l)-1 Agreements entered into by domestic corporations…
  5. 31.3121(o)-1 · (o)-1 Crew leader.
  6. 31.3121(q)-1 · (q)-1 Tips included for employee taxes.
  7. 31.3121(r)-1 · (r)-1 Election of coverage by religious orders.
  8. 31.3121(s)-1 · (s)-1 Concurrent employment by related corporations with…
  9. 31.3121(v)(2)-1 · (v)(2)-1 Treatment of amounts deferred under certain…
  10. 31.3121(v)(2)-2 · (v)(2)-2 Effective dates and transition rules.
  11. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  12. 31.3127-1 · Exemption for employers and their employees if both are…
  13. 31.3131-1 · Recapture of credits.
  14. 31.3132-1 · Recapture of credits.
  15. 31.3134-1 · Recapture of credits.
  16. 31.3201-1 · Measure of employee tax.
  17. 31.3201-2 · Rates and computation of employee tax.
  18. 31.3202-1 · Collection of, and liability for, employee tax.
  19. 31.3211-1 · Measure of employee representative tax.
  20. 31.3211-2 · Rates and computation of employee representative tax.
  21. 31.3211-3 · Employee representative supplemental tax.
  22. 31.3212-1 · Determination of compensation.
  23. 31.3221-1 · Measure of employer tax.
  24. 31.3221-2 · Rates and computation of employer tax.
  25. 31.3221-3 · Supplemental tax.
  26. 31.3221-4 · Exception from supplemental tax.
  27. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  28. 31.3231(a)-1 · (a)-1 Who are employers.
  29. 31.3231(b)-1 · (b)-1 Who are employees.
  30. 31.3231(c)-1 · (c)-1 Who are employee representatives.
  31. 31.3231(d)-1 · (d)-1 Service.
  32. 31.3231(e)-1 · (e)-1 Compensation.
  33. 31.3231(e)-2 · (e)-2 Contribution base.
  34. 31.3301-1 · Persons liable for tax.
  35. 31.3301-2 · Measure of tax.
  36. 31.3301-3 · Rate and computation of tax.
  37. 31.3301-4 · When wages are paid.
  38. 31.3302(a)-1 · (a)-1 Credit against tax for contributions paid.
  39. 31.3302(a)-2 · (a)-2 Refund of State contributions.
  40. 31.3302(a)-3 · (a)-3 Proof of credit under section 3302(a).
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