eLaws | eCases | United States Code | Federal Courts |

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 Employers

§ 31.3111-3 - When employer tax attaches.

Latest version.

§ 31.3111-3 When employer tax attaches.

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

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');