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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3301-2

Measure of tax.

Official textecfr.govlast amended

The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect to employment after December 31, 1938. (See § 31.3306(b)-1, relating to wages, and §§ 31.3306(c)-1 to 31.3306(c)-3, inclusive, relating to employment.)

[T.D. 6658, 28 FR 6632, June 27, 1963]

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