['Compensation']
['Taxes, Employment']
10/24/2023
Copyright 2024 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
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§31.3101-3 When employee tax attaches.
§31.3102-1 Collection of, and liability for, employee tax; in general.
§31.3102-2 Manner and time of payment of employee tax.
§31.3102-3 Collection of, and liability for, employee tax on tips.
§31.3102-4 Special rules regarding Additional Medicare Tax.
§31.3111-1 Measure of employer tax.
§31.3111-2 Rates and computation of employer tax.
§31.3111-3 When employer tax attaches.
§31.3111-4 Liability for employer tax.
§31.3111-5 Manner and time of payment of employer tax.
§31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
§31.3121(a)-2 Wages; when paid and received.
§31.3121(a)-3 Reimbursement and other expense allowance amounts.
§31.3121(a)(1)-1 Annual wage limitation.
§31.3121(a)(3)-1 Retirement payments.
§31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
§31.3121(a)(8)-1 Payments for agricultural labor.
§31.3121(a)(9)-1 [Reserved]
§31.3121(a)(10)-1 Payments to certain home workers.
§31.3121(a)(11)-1 Moving expenses.
§31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
§31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
§31.3121(a)(15)-1 Payments by employer to disabled former employee.
§31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
§31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
§31.3121(b)-2 Employment; services performed before 1955.
§31.3121(b)-3 Employment; services performed after 1954.
§31.3121(b)-4 Employment; excepted services in general.
§31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
§31.3121(b)(3)-1 Family employment.
§31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
§31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
§31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
§31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
§31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
§31.3121(b)(11)-1 Services in the employ of a foreign government.
§31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
§31.3121(b)(13)-1 Services of student nurse or hospital intern.
§31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
§31.3121(b)(15)-1 Services in employ of international organization.
§31.3121(b)(16)-1 Services performed under share-farming arrangement.
§31.3121(b)(17)-1 Services in employ of Communist organization.
§31.3121(b)(19)-1 Services of certain nonresident aliens.
§31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
§31.3121(c)-1 Included and excluded services.
§31.3121(d)-1 Who are employees.
§31.3121(d)-2 Who are employers.
§31.3121(e)-1 State, United States, and citizen.
§31.3121(f)-1 American vessel and aircraft.
§31.3121(g)-1 Agricultural labor.
§31.3121(h)-1 American employer.
§31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
§31.3121(j)-1 Covered transportation service.
§31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
§31.3121(q)-1 Tips included for employee taxes.
§31.3121(r)-1 Election of coverage by religious orders.
§31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
§31.3121(v)(2)-2 Effective dates and transition rules.
§31.3123-1 Deductions by an employer from remuneration of an employee.
§31.3131–1 Recapture of credits.
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