26 U.S.C. § 3101
Rate of tax
# (a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
# (b) Hospital insurance
(1) In general In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)). (2) Additional tax In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012 , and which are in excess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000.
# (c) Relief from taxes in cases covered by certain international agreements
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
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Cited by 76
- 26 CFR § 1.1401-1 — Tax on self-employment income.
- 26 CFR § 1.1402(e)(4)-1 — Treatment of certain remuneration paid in 1955 and 1956 as wages.
- 26 CFR § 1.164-2 — Deduction denied in case of certain taxes.
- 26 CFR § 1.31-2 — Credit for “special refunds” of employee social security tax.
- 26 CFR § 1.338-1 — General principles; status of old target and new target.
- 26 CFR § 1.406-1 — Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- 26 CFR § 1.409A-3 — Permissible payments.
- 26 CFR § 1.414(v)-2 — Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
- 26 CFR § 1.45R-1 — Definitions.
- 26 CFR § 1.45R-5 — Claiming the credit.
- 26 CFR § 301.6316-7 — Payment of Federal Insurance Contributions Act taxes in foreign currency.
- 26 CFR § 301.6521-1 — Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
Show 48 more
- 26 CFR § 301.9100-6T — Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR § 301.9100-8 — Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- 26 CFR § 31.3102-1 — Collection of, and liability for, employee tax; in general.
- 26 CFR § 31.3102-3 — Collection of, and liability for, employee tax on tips.
- 26 CFR § 31.3102-4 — Special rules regarding Additional Medicare Tax.
- 26 CFR § 31.3121(a)(6)-1 — Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 CFR § 31.3121(b)(6)-1 — Services in employ of United States or instrumentality thereof.
- 26 CFR § 31.3121(q)-1 — Tips included for employee taxes.
- 26 CFR § 31.3121(r)-1 — Election of coverage by religious orders.
- 26 CFR § 31.3121(v)(2)-1 — Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR § 31.3121(v)(2)-2 — Effective dates and transition rules.
- 26 CFR § 31.3127-1 — Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
- 26 CFR § 31.3201-2 — Rates and computation of employee tax.
- 26 CFR § 31.3202-1 — Collection of, and liability for, employee tax.
- 26 CFR § 31.3211-2 — Rates and computation of employee representative tax.
- 26 CFR § 31.3306(b)(6)-1 — Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
- 26 CFR § 31.3306(r)(2)-1 — Treatment of amounts deferred under certain nonqualified deferred compensation plans.
- 26 CFR § 31.3401(a)-1 — Wages.
- 26 CFR § 31.3402(k)-1 — Special rule for tips.
- 26 CFR § 31.3501(a)-1T — Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- 26 CFR § 31.3502-1 — Nondeductibility of taxes in computing taxable income.
- 26 CFR § 31.6011(a)-1 — Returns under Federal Insurance Contributions Act.
- 26 CFR § 31.6011(a)-2 — Returns under Railroad Retirement Tax Act.
- 26 CFR § 31.6051-1 — Statements for employees.
- 26 CFR § 31.6053-1 — Report of tips by employee to employer.
- 26 CFR § 31.6053-2 — Employer statement of uncollected employee tax.
- 26 CFR § 31.6071(a)-1 — Time for filing returns and other documents.
- 26 CFR § 31.6205-1 — Adjustments of underpayments.
- 26 CFR § 31.6205-2 — Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees.
- 26 CFR § 31.6402(a)-2 — Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 26 CFR § 31.6404(a)-1 — Abatements.
- 26 CFR § 31.6413(a)-1 — Repayment or reimbursement by employer of tax erroneously collected from employee.
- 26 CFR § 31.6413(a)-2 — Adjustments of overpayments.
- 26 CFR § 31.6413(b)-1 — Overpayments of certain employment taxes.
- 26 CFR § 31.6413(c)-1 — Special refunds.
- 26 CFR § 31.6652(c)-1 — Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.
- 26 CFR § 32.1 — Social security taxes with respect to payments on account of sickness or accident disability.
- 26 CFR § 32.2 — Railroad retirement taxes with respect to payments on account of sickness or accident disability.
- 26 CFR § 36.3121(l)(1)-1 — Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 CFR § 36.3121(l)(1)-3 — Effect of agreement.
- 26 CFR § 36.3121(l)(7)-1 — Overpayments and underpayments.
- 26 CFR § 601.201 — Rulings and determinations letters.
- 26 U.S.C. § 1314 — Amount and method of adjustment
- 26 U.S.C. § 1402 — Definitions
- 26 U.S.C. § 24 — Child tax credit
- 26 U.S.C. § 275 — Certain taxes
- 26 U.S.C. § 3102 — Deduction of tax from wages
- 26 U.S.C. § 3121 — Definitions
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