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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3301-3

Rate and computation of tax.

Official textecfr.govlast amended

# (a)

The rates of tax with respect to wages paid in calendar years after 1954 are as follows:

Percent
In the calendar years 1955 to 1960, both inclusive 3
In the calendar year 1961 3.1
In the calendar year 1962 3.5
In the calendar year 1963 3.35
In the calendar year 1964 and subsequent calendar years 3.1

# (b)

The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.

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

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