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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(b)(6)-1

Payment by an employer of employee tax under section 3101 or employee contributions under a State law.

Official textecfr.govlast amended

The term “wages” does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.

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