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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3221-1

Measure of employer tax.

Official textecfr.govlast amended

# (a)

General Rule—The employer tax is measured by the amount of compensation paid by an employer to its employees. For provisions relating to compensation, see § 31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for purposes of determining the employer tax, see paragraphs (b) (1) and (2) of § 31.3231(e)-1.

# (b) Payments by two or more employers in excess of annual compensation limitation.

For rules relating to payments by two or more employers in excess of the annual compensation limitation, see § 31.3121(a)(1)-1.

# (c) Underpayments or overpayments.

Any underpayment or overpayment of employer tax resulting from the employer's inability to determine, at the time such tax is paid, the correct amount of compensation with respect to which the tax should be paid shall be corrected in accordance with the provisions of Subpart G of the regulations in this part relating to adjustments, credits, refunds, and abatements.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6541, 26 FR 555, Jan. 20, 1961; T.D. 8582, 59 FR 66190, Dec. 23, 1994]

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