26 U.S.C. § 3201
Rate of tax
# (a) Tier 1 tax
In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 for the calendar year.
# (b) Tier 2 tax
In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee for services rendered by such employee.
# (c) Cross reference
For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).
Source: view the official text
Cited by 27
- 26 CFR § 1.1402(b)-1 — Self-employment income.
- 26 CFR § 1.164-2 — Deduction denied in case of certain taxes.
- 26 CFR § 1.409A-3 — Permissible payments.
- 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 § 31.3231(e)-1 — Compensation.
- 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 § 31.6205-1 — Adjustments of underpayments.
- 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.
Show 15 more
- 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(c)-1 — Special refunds.
- 26 CFR § 32.2 — Railroad retirement taxes with respect to payments on account of sickness or accident disability.
- 26 U.S.C. § 1402 — Definitions
- 26 U.S.C. § 275 — Certain taxes
- 26 U.S.C. § 3202 — Deduction of tax from compensation
- 26 U.S.C. § 3231 — Definitions
- 26 U.S.C. § 3241 — Determination of tier 2 tax rate based on average account benefits ratio
- 26 U.S.C. § 3502 — Nondeductibility of taxes in computing taxable income
- 26 U.S.C. § 6051 — Receipts for employees
- 26 U.S.C. § 6053 — Reporting of tips
- 26 U.S.C. § 6413 — Special rules applicable to certain employment taxes
- 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
Nearby sections (25 sections)
- 3121 · Definitions
- 3122 · Federal service
- 3123 · Deductions as constructive payments
- 3124 · Estimate of revenue reduction
- 3125 · Returns in the case of governmental employees in States, Guam,…
- 3126 · Return and payment by governmental employer
- 3127 · Exemption for employers and their employees where both are…
- 3128 · Short title
- 3131 · Credit for paid sick leave
- 3132 · Payroll credit for paid family leave
- 3133 · Special rule related to tax on employers
- 3134 · Employee retention credit for employers subject to closure due…
- 3201 · Rate of tax
- 3202 · Deduction of tax from compensation
- 3211 · Rate of tax
- 3212 · Determination of compensation
- 3221 · Rate of tax
- 3231 · Definitions
- 3232 · Court jurisdiction
- 3233 · Short title
- 3241 · Determination of tier 2 tax rate based on average account…
- 3301 · Rate of tax
- 3302 · Credits against tax
- 3303 · Conditions of additional credit allowance
- 3304 · Approval of State laws