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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(b)(3)-1

Retirement payments.

Official textecfr.govlast amended

The term “wages” does not include any payment made by an employer to an employee (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) on account of the employee's retirement. Thus payments made to an employee on account of his retirement are excluded from wages under this exception even though not made under a plan or system.

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In this part (40 sections)
  1. 31.3231(e)-1 · Compensation.
  2. 31.3231(e)-2 · Contribution base.
  3. 31.3301-1 · Persons liable for tax.
  4. 31.3301-2 · Measure of tax.
  5. 31.3301-3 · Rate and computation of tax.
  6. 31.3301-4 · When wages are paid.
  7. 31.3302(a)-1 · Credit against tax for contributions paid.
  8. 31.3302(a)-2 · Refund of State contributions.
  9. 31.3302(a)-3 · Proof of credit under section 3302(a).
  10. 31.3302(b)-1 · Additional credit against tax.
  11. 31.3302(b)-2 · Proof of additional credit under section 3302(b).
  12. 31.3302(c)-1 · Limit on total credits.
  13. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  14. 31.3302(e)-1 · Successor employer.
  15. 31.3306(a)-1 · Who are employers.
  16. 31.3306(b)-1 · Wages.
  17. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  18. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  19. 31.3306(b)(1)-1 · $3,000 limitation.
  20. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  21. 31.3306(b)(3)-1 · Retirement payments.
  22. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  23. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  24. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  25. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  26. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  27. 31.3306(b)(9)-1 · Moving expenses.
  28. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  29. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  30. 31.3306(c)-1 · Employment; services performed before 1955.
  31. 31.3306(c)-2 · Employment; services performed after 1954.
  32. 31.3306(c)-3 · Employment; excepted services in general.
  33. 31.3306(c)(1)-1 · Agricultural labor.
  34. 31.3306(c)(2)-1 · Domestic service.
  35. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  36. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  37. 31.3306(c)(5)-1 · Family employment.
  38. 31.3306(c)(6)-1 · Services in employ of United States or…
  39. 31.3306(c)(7)-1 · Services in employ of States or their political…
  40. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
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