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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3301-4

When wages are paid.

Official textecfr.govlast amended

Wages are paid when actually or constructively paid. Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by him at any time although not then actually reduced to possession. To constitute payment in such a case the wages must be credited to or set apart for the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that they may be drawn upon at any time, and their payment brought within his own control and disposition. See § 31.6011(a)-3, relating to the return on which wages are to be reported.

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