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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3231(e)-2

Contribution base.

Official textecfr.govlast amended

The term compensation does not include any remuneration paid during any calendar year by an employer to an employee for services rendered in excess of the applicable contribution base. For rules applying this provision, see § 31.3121(a)(1)-1.

[T.D. 8582, 59 FR 66191, Dec. 23, 1994]

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In this part (40 sections)
  1. 31.3131-1 · Recapture of credits.
  2. 31.3132-1 · Recapture of credits.
  3. 31.3134-1 · Recapture of credits.
  4. 31.3201-1 · Measure of employee tax.
  5. 31.3201-2 · Rates and computation of employee tax.
  6. 31.3202-1 · Collection of, and liability for, employee tax.
  7. 31.3211-1 · Measure of employee representative tax.
  8. 31.3211-2 · Rates and computation of employee representative tax.
  9. 31.3211-3 · Employee representative supplemental tax.
  10. 31.3212-1 · Determination of compensation.
  11. 31.3221-1 · Measure of employer tax.
  12. 31.3221-2 · Rates and computation of employer tax.
  13. 31.3221-3 · Supplemental tax.
  14. 31.3221-4 · Exception from supplemental tax.
  15. 31.3221-5 · Recapture of credits under the Families First Coronavirus…
  16. 31.3231(a)-1 · Who are employers.
  17. 31.3231(b)-1 · Who are employees.
  18. 31.3231(c)-1 · Who are employee representatives.
  19. 31.3231(d)-1 · Service.
  20. 31.3231(e)-1 · Compensation.
  21. 31.3231(e)-2 · Contribution base.
  22. 31.3301-1 · Persons liable for tax.
  23. 31.3301-2 · Measure of tax.
  24. 31.3301-3 · Rate and computation of tax.
  25. 31.3301-4 · When wages are paid.
  26. 31.3302(a)-1 · Credit against tax for contributions paid.
  27. 31.3302(a)-2 · Refund of State contributions.
  28. 31.3302(a)-3 · Proof of credit under section 3302(a).
  29. 31.3302(b)-1 · Additional credit against tax.
  30. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  31. 31.3302(c)-1 · Limit on total credits.
  32. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  33. 31.3302(e)-1 · Successor employer.
  34. 31.3306(a)-1 · Who are employers.
  35. 31.3306(b)-1 · Wages.
  36. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  37. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  38. 31.3306(b)(1)-1 · $3,000 limitation.
  39. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  40. 31.3306(b)(3)-1 · Retirement payments.
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