26 U.S.C. § 3221
Rate of tax
# (a) Tier 1 tax
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of compensation paid during any calendar year by such employer for services rendered to such employer. 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 3111 for the calendar year.
# (b) Tier 2 tax
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the percentage determined under section 3241 for any calendar year of the compensation paid during such calendar year by such employer for services rendered to such employer.
# (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 26
- 26 CFR § 1.401(a)(4)-7 — Imputation of permitted disparity.
- 26 CFR § 1.401(l)-2 — Permitted disparity for defined contribution plans.
- 26 CFR § 1.401(l)-3 — Permitted disparity for defined benefit plans.
- 26 CFR § 1.401(l)-4 — Special rules for railroad plans.
- 26 CFR § 31.3131-1 — Recapture of credits.
- 26 CFR § 31.3132-1 — Recapture of credits.
- 26 CFR § 31.3134-1 — Recapture of credits.
- 26 CFR § 31.3211-2 — Rates and computation of employee representative tax.
- 26 CFR § 31.3221-2 — Rates and computation of employer tax.
- 26 CFR § 31.3221-3 — Supplemental tax.
- 26 CFR § 31.3221-4 — Exception from supplemental tax.
- 26 CFR § 31.3221-5 — Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
Show 14 more
- 26 CFR § 31.3231(e)-1 — Compensation.
- 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 § 31.6205-1 — Adjustments of underpayments.
- 26 CFR § 31.6302(c)-2 — Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
- 26 CFR § 31.6302-2 — Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).
- 26 CFR § 31.6402(a)-2 — Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.
- 26 CFR § 31.6413(a)-2 — Adjustments of overpayments.
- 26 CFR § 32.2 — Railroad retirement taxes with respect to payments on account of sickness or accident disability.
- 26 U.S.C. § 3131 — Credit for paid sick leave
- 26 U.S.C. § 3132 — Payroll credit for paid family leave
- 26 U.S.C. § 3133 — Special rule related to tax on employers
- 26 U.S.C. § 3134 — Employee retention credit for employers subject to closure due to COVID–19
- 26 U.S.C. § 6432 — Continuation coverage premium assistance
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
Nearby sections (25 sections)
- 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
- 3305 · Applicability of State law
- 3306 · Definitions
- 3307 · Deductions as constructive payments
- 3308 · Instrumentalities of the United States