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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter C - Employment Taxes and Collection of Income Tax at Source

Part 31 - Employment Taxes and Collection of Income Tax at Source

Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

Tax on Employees

§ 31.3101-3 - When employee tax attaches.

Latest version.

§ 31.3101-3 When employee tax attaches.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.

                    
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