Table of Contents

Federal Payroll Tax Laws & Regulations

Table of Contents pages: 1 2 3 4 5 6 7

• • • Reg. §31.3112-1. Instrumentalities of the United States specifically exempted from the employer tax. 554554
• Subchapter C. General Provisions 555555
• • Code §3121. Definitions. 555555
  • • Reg. §31.3121(a)-1. Wages. 556556
    • • Temporary Reg. §31.3121(a)-1T. Question and answer relating to the definition of wages in section 3121(a). 557557
    • Reg. §31.3121(a)-2. Wages; when paid and received. 558558
    • Reg. §31.3121(a)-3. Reimbursement and other expense allowance amounts. 559559
    • Reg. §31.3121(a)(1)-1. Annual wage limitation. 560560
    • Reg. §31.3121(a)(2)-1. Payments on account of sickness or accident disability, medical or hospitalization expenses, or death. 561561
    • Reg. §31.3121(a)(3)-1. Retirement payments. 562562
    • Reg. §31.3121(a)(4)-1. Payments on account of sickness or accident disability, or medical or hospitalization expenses. 563563
    • Reg. §31.3121(a)(5)-1. Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 564564
    • Reg. §31.3121(a)(5)-2. Payments under or to an annuity contract described in section 403(b). 565565
    • • Proposed Reg. §31.3121(a)(5)-2. Payments under or to an annuity contract described in section 403(b). 566566
    • Reg. §31.3121(a)(6)-1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law. 567567
    • Reg. §31.3121(a)(7)-1. Payments for services not in the course of employer’s trade or business or for domestic service. 568568
    • Reg. §31.3121(a)(8)-1. Payments for agricultural labor. 569569
    • Reg. §31.3121(a)(9)-1. [Reserved] 570570
    • Reg. §31.3121(a)(10)-1. Payments to certain home workers. 571571
    • Reg. §31.3121(a)(11)-1. Moving expenses. 572572
    • Reg. §31.3121(a)(12)-1. Tips. 573573
    • Reg. §31.3121(a)(13)-1. Payments under certain employers’ plans after retirement, disability, or death. 574574
    • Reg. §31.3121(a)(14)-1. Payments by employer to survivor or estate of former employee. 575575
    • Reg. §31.3121(a)(15)-1. Payments by employer to disabled former employee. 576576
    • Reg. §31.3121(a)(18)-1. Payments or benefits under a qualified educational assistance program. 577577
    • Reg. §31.3121(b)-1. Employment; services to which the regulations in this subpart apply. 578578
    • Reg. §31.3121(b)-2. Employment; services performed before 1955. 579579
    • Reg. §31.3121(b)-3. Employment; services performed after 1954. 580580
    • Reg. §31.3121(b)-4. Employment; excepted services in general. 581581
    • Reg. §31.3121(b)(1)-1. Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products. 582582
    • Reg. §31.3121(b)(2)-1. Domestic service performed by students for certain college organizations. 583583
    • Reg. §31.3121(b)(3)-1. Family employment. 584584
    • Reg. §31.3121(b)(4)-1. Services performed on or in connection with a non-American vessel or aircraft. 585585
    • Reg. §31.3121(b)(5)-1. Services in employ of an instrumentality of the United States specifically exempted from the employer tax. 586586
    • Reg. §31.3121(b)(6)-1. Services in employ of United States or instrumentality thereof. 587587
    • Reg. §31.3121(b)(7)-1. Services in employ of States or their political subdivisions or instrumentalities. 588588
    • Reg. §31.3121(b)(7)-2. Service by employees who are not members of a public retirement system. 589589
    • Reg. §31.3121(b)(8)-1. Services performed by a minister of a church or a member of a religious order. 590590
    • Reg. §31.3121(b)(9)-1. Railroad industry; services performed by an employee or an employee representative as defined in section 3231. 591591
    • Reg. §31.3121(b)(10)-1. Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax. 592592
    • Reg. §31.3121(b)(10)-2. Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university. 593593
    • Reg. §31.3121(b)(11)-1. Services in the employ of a foreign government. 594594
    • Reg. §31.3121(b)(12)-1. Services in employ of wholly owned instrumentality of foreign government. 595595
    • Reg. §31.3121(b)(13)-1. Services of student nurse or hospital intern. 596596
    • Reg. §31.3121(b)(14)-1. Services in delivery or distribution of newspapers, shopping news, or magazines. 597597
    • Reg. §31.3121(b)(15)-1. Services in employ of international organization. 598598
    • Reg. §31.3121(b)(16)-1. Services performed under share-farming arrangement. 599599
    • Reg. §31.3121(b)(17)-1. Services in employ of Communist organization. 600600
    • Reg. §31.3121(b)(18)-1. Services performed by a resident of the Republic of the Philippines while temporarily in Guam. 601601
    • Reg. §31.3121(b)(19)-1. Services of certain nonresident aliens. 602602
    • Reg. §31.3121(b)(20)-1. Service performed on a boat engaged in catching fish. 603603
    • Reg. §31.3121(c)-1. Included and excluded services. 604604
    • Reg. §31.3121(d)-1. Who are employees. 605605
    • Reg. §31.3121(d)-2. Who are employers. 606606
    • Reg. §31.3121(e)-1. State, United States, and citizen. 607607
    • Reg. §31.3121(f)-1. American vessel and aircraft. 608608
    • Reg. §31.3121(g)-1. Agricultural labor. 609609
    • Reg. §31.3121(h)-1. American employer. 610610
    • Reg. §31.3121(i)-1. Computation to nearest dollar of cash remuneration for domestic service. 611611
    • Reg. §31.3121(i)-2. Computation of remuneration for service performed by an individual as a member of a uniformed service. 612612
    • Reg. §31.3121(i)-3. Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act. 613613
    • Reg. §31.3121(i)-4. Computation of remuneration for service performed by certain members of religious orders. 614614
    • Reg. §31.3121(j)-1. Covered transportation service. 615615
    • Reg. §31.3121(l)-1. Agreements entered into by domestic corporations with respect to foreign subsidiaries. 616616
    • Reg. §36.3121(l)-0. Introduction. 617617
    • Reg. §36.3121(l)(1)-1. Agreements entered into by domestic corporations with respect to foreign subsidiaries. 618618
    • Reg. §36.3121(l)(1)-2. Amendment of agreement. 619619
    • Reg. §36.3121(l)(1)-3. Effect of agreement. 620620
    • Reg. §36.3121(l)(2)-1. Effective period of agreement. 621621
    • Reg. §36.3121(l)(3)-1. Termination of agreement by domestic corporation or by reason of change in stock ownership. 622622
    • Reg. §36.3121(l)(4)-1. Termination of agreement by Commissioner. 623623
    • Reg. §36.3121(l)(5)-1. Effect of termination. 624624
    • Reg. §36.3121(l)(7)-1. Overpayments and underpayments. 625625
    • Reg. §36.3121(l)(8)-1. Definition of foreign subsidiary. 626626
    • Reg. §36.3121(l)(9)-1. Domestic corporation as separate entity. 627627
    • Reg. §36.3121(l)(10)-1. Requirements in respect of liability under agreement. 628628
    • Reg. §36.3121(l)(10)-2. Identification. 629629
    • Reg. §36.3121(l)(10)-3. Returns. 630630
    • Reg. §36.3121(l)(10)-4. Payment of amounts equivalent to tax. 631631
    • Reg. §31.3121(o)-1. Crew leader. 632632
    • Reg. §31.3121(q)-1. Tips included for employee taxes. 633633
    • Reg. §31.3121(r)-1. Election of coverage by religious orders. 634634
    • Reg. §31.3121(s)-1. Concurrent employment by related corporations with common paymaster. 635635
    • Reg. §31.3121(v)(2)-1. Treatment of amounts deferred under certain nonqualified deferred compensation plans. 636636
    • Reg. §31.3121(v)(2)-2. Effective dates and transition rules. 637637
    • Reg. §32.1. Social security taxes with respect to payments on account of sickness or accident disability. 638638
  • Code §3122. Federal service. 639639
  • Code §3123. Deductions as constructive payments. 640640
  • • Reg. §31.3123-1. Deductions by an employer from remuneration of an employee. 640640
  • Code §3124. Estimate of revenue reduction. 641641
  • Code §3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia. 642642
  • Code §3126. Return and payment by governmental employer. 643643
  • Code §3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs. 644644
  • • Reg. §31.3127-1. Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs. 645645
  • Code §3128. Short title. 646646
• Subchapter D. Credits 647647
• • Code §3131. Credit for paid sick leave. 647647
  • • Temporary Reg. §31.3131-1T. Recapture of credits. 648648
    • Proposed Reg. §31.3131-1. Recapture of credits. 649649
  • Code §3132. Payroll credit for paid family leave. 650650
  • • Temporary Reg. §31.3132-1T. Recapture of credits. 651651
    • Proposed Reg. §31.3132-1. Recapture of credits. 652652
  • Code §3133. Special rule related to tax on employers. 653653
  • Code §3134. Employee retention credit for employers subject to closure due to COVID–19. 654654
  • • Temporary Reg. §31.3134-1T. Recapture of credits. 655655
    • Proposed Reg. §31.3134-1. Recapture of credits. 656656
• Chapter 22. Railroad Retirement Tax Act Subchapter A. Tax on Employees 657657
• • Code §3201. Rate of tax. 657657
  • • Reg. §31.3201-1. Measure of employee tax. 658658
    • Reg. §31.3201-2. Rates and computation of employee tax. 659659
  • Code §3202. Deduction of tax from compensation. 660660
  • • Reg. §31.3202-1. Collection of, and liability for, employee tax. 661661
• Subchapter B. Tax on Employee Representatives 662662
• • Code §3211. Rate of tax. 662662
  • • Reg. §31.3211-1. Measure of employee representative tax. 663663
    • Reg. §31.3211-2. Rates and computation of employee representative tax. 664664
  • Code §3212. Determination of compensation. 665665
• Subchapter C. Tax on Employers 666666
• • Code §3221. Rate of tax. 666666
  • • Reg. §31.3221-1. Measure of employer tax. 667667
    • Reg. §31.3221-2. Rates and computation of employer tax. 668668
    • Reg. §31.3221-4. Exception from supplemental tax. 669669
    • • Temporary Reg. §31.3221-5T. Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act. 670670
      • Proposed Reg. §31.3221-5. Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act. 671671
• Subchapter D. General Provisions 672672
• • Code §3231. Definitions. 672672
  • • Reg. §31.3231(a)-1. Who are employers. 673673
    • Reg. §31.3231(b)-1. Who are employees. 674674
    • Reg. §31.3231(c)-1. Who are employee representatives. 675675
    • Reg. §31.3231(d)-1. Service. 676676
    • Reg. §31.3231(e)-1. Compensation. 677677
    • Reg. §31.3231(e)-2. Contribution base. 678678
    • Reg. §32.2. Railroad retirement taxes with respect to payments on account of sickness or accident disability. 679679
  • Code §3232. Court jurisdiction. 680680
  • Code §3233. Short title. 681681
• Subchapter E. Tier 2 Tax Rate Determination 682682
• • Code §3241. Determination of tier 2 tax rate based on average account benefits ratio 682682
• Chapter 23. Federal Unemployment Tax Act 683683
• • Code §3301. Rate of tax. 683683
  • • Reg. §31.3301-1. Persons liable for tax. 684684
    • Reg. §31.3301-2. Measure of tax. 685685
    • Reg. §31.3301-3. Rate and computation of tax. 686686
    • Reg. §31.3301-4. When wages are paid. 687687
  • Code §3302. Credits against tax. 688688
  • • Reg. §31.3302(a)-1. Credit against tax for contributions paid. 689689
    • Reg. §31.3302(a)-2. Refund of State contributions. 690690
    • Reg. §31.3302(a)-3. Proof of credit under section 3302(a). 691691
    • Reg. §31.3302(b)-1. Additional credit against tax. 692692
    • Reg. §31.3302(b)-2. Proof of additional credit under section 3302(b). 693693
    • Reg. §31.3302(c)-1. Limit on total credits. 694694
    • Reg. §31.3302(d)-1. Definitions and special rules relating to limit on total credits. 695695
    • Reg. §31.3302(e)-1. Successor employer. 696696
  • Code §3303. Conditions of additional credit allowance. 697697
  • Code §3304. Approval of State laws. 698698
  • Code §3305. Applicability of State law. 699699
  • Code §3306. Definitions. 700700
  • • Reg. §31.3306(a)-1. Who are employers. 701701
    • Reg. §31.3306(b)-1. Wages. 702702
    • • Temporary Reg. §31.3306(b)-1T. Question and answer relating to the definition of wages in section 3306(b). 703703
    • Reg. §31.3306(b)-2. Reimbursement and other expense allowance amounts. 704704
    • Reg. §31.3306(b)(1)-1. $3,000 limitation. 705705
    • Reg. §31.3306(b)(2)-1. Payments under employers’ plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death. 706706
    • Reg. §31.3306(b)(3)-1. Retirement payments. 707707
    • Reg. §31.3306(b)(4)-1. Payments on account of sickness or accident disability, or medical or hospitalization expenses. 708708
    • Reg. §31.3306(b)(5)-1. Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans. 709709
    • Reg. §31.3306(b)(6)-1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law. 710710
    • Reg. §31.3306(b)(7)-1. Payments other than in cash for service not in the course of employer’s trade or business. 711711
    • Reg. §31.3306(b)(8)-1. Payments to employees for non-work periods. 712712
    • Reg. §31.3306(b)(9)-1. Moving expenses. 713713
    • Reg. §31.3306(b)(10)-1. Payments under certain employers’ plans after retirement, disability, or death. 714714
    • Reg. §31.3306(b)(13)-1. Payments or benefits under a qualified educational assistance program. 715715
    • Reg. §31.3306(c)-1. Employment; services performed before 1955. 716716
    • Reg. §31.3306(c)-2. Employment; services performed after 1954. 717717
    • Reg. §31.3306(c)-3. Employment; excepted services in general. 718718
    • Reg. §31.3306(c)(1)-1. Agricultural labor. 719719
    • Reg. §31.3306(c)(2)-1. Domestic service. 720720
    • Reg. §31.3306(c)(3)-1. Services not in the course of employer’s trade or business. 721721
    • Reg. §31.3306(c)(4)-1. Services on or in connection with a non-American vessel or aircraft. 722722
    • Reg. §31.3306(c)(5)-1. Family employment. 723723
    • Reg. §31.3306(c)(6)-1. Services in employ of United States or instrumentality thereof. 724724
    • Reg. §31.3306(c)(7)-1. Services in employ of States or their political subdivisions or instrumentalities. 725725
    • Reg. §31.3306(c)(8)-1. Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 726726
    • Reg. §31.3306(c)(9)-1. Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act. 727727
    • Reg. §31.3306(c)(10)-1. Services in the employ of certain organizations exempt from income tax. 728728
    • Reg. §31.3306(c)(10)-2. Services of student in employ of school, college, or university. 729729
    • Reg. §31.3306(c)(10)-3. Services before 1962 in employ of certain employees’ beneficiary associations. 730730
    • Reg. §31.3306(c)(11)-1. Services in employ of foreign government. 731731
    • Reg. §31.3306(c)(12)-1. Services in employ of wholly owned instrumentality of foreign government. 732732
    • Reg. §31.3306(c)(13)-1. Services of student nurse or hospital intern. 733733
    • Reg. §31.3306(c)(14)-1. Services of insurance agent or solicitor. 734734
    • Reg. §31.3306(c)(15)-1. Services in delivery or distribution of newspapers, shopping news, or magazines. 735735
    • Reg. §31.3306(c)(16)-1. Services in employ of international organization. 736736
    • Reg. §31.3306(c)(17)-1. Fishing services. 737737
    • Reg. §31.3306(c)(18)-1. Services of certain nonresident aliens. 738738
    • Reg. §31.3306(d)-1. Included and excluded service. 739739
    • Reg. §31.3306(i)-1. Who are employees. 740740
    • Reg. §31.3306(j)-1. State, United States, and citizen. 741741
    • Reg. §31.3306(k)-1. Agricultural labor. 742742
    • Reg. §31.3306(m)-1. American vessel and aircraft. 743743
    • Reg. §31.3306(n)-1. Services on American vessel whose business is conducted by general agent of Secretary of Commerce. 744744
    • Reg. §31.3306(p)-1. Employees of related corporations. 745745

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