Implements § 3111Open in workspace
Reg. § 31.3111-1 Measure of employer tax.
26 CFR § 31.3111-1eCFR, current through 2026-07-14
The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See , relating to wages, and , inclusive, relating to employment. For provisions relating to time of payment of wages, see .
[T.D. 6744, 29 FR 8306, July 2, 1964]