Title 26

PART 31 SUBPART b

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

• 26 U.S.C. 7805.
• T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:17.0.1.1.2.2.8	SUBJGRP 8	Tax on Employees
26:17.0.1.1.2.2.8.1	SECTION 31.3101-1	31.3101-1 Measure of employee tax.
26:17.0.1.1.2.2.8.2	SECTION 31.3101-2	31.3101-2 Rates and computation of employee tax.
26:17.0.1.1.2.2.8.3	SECTION 31.3101-3	31.3101-3 When employee tax attaches.
26:17.0.1.1.2.2.8.4	SECTION 31.3102-1	31.3102-1 Collection of, and liability for, employee tax; in general.
26:17.0.1.1.2.2.8.5	SECTION 31.3102-2	31.3102-2 Manner and time of payment of employee tax.
26:17.0.1.1.2.2.8.6	SECTION 31.3102-3	31.3102-3 Collection of, and liability for, employee tax on tips.
26:17.0.1.1.2.2.8.7	SECTION 31.3102-4	31.3102-4 Special rules regarding Additional Medicare Tax.
26:17.0.1.1.2.2.9	SUBJGRP 9	Tax on Employers
26:17.0.1.1.2.2.9.8	SECTION 31.3111-1	31.3111-1 Measure of employer tax.
26:17.0.1.1.2.2.9.9	SECTION 31.3111-2	31.3111-2 Rates and computation of employer tax.
26:17.0.1.1.2.2.9.10	SECTION 31.3111-3	31.3111-3 When employer tax attaches.
26:17.0.1.1.2.2.9.11	SECTION 31.3111-4	31.3111-4 Liability for employer tax.
26:17.0.1.1.2.2.9.12	SECTION 31.3111-5	31.3111-5 Manner and time of payment of employer tax.
26:17.0.1.1.2.2.9.13	SECTION 31.3111-6T	31.3111-6T Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
26:17.0.1.1.2.2.9.14	SECTION 31.3112-1	31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
26:17.0.1.1.2.2.10	SUBJGRP 10	General Provisions
26:17.0.1.1.2.2.10.15	SECTION 31.3121(a)-1	31.3121(a)-1 Wages.
26:17.0.1.1.2.2.10.16	SECTION 31.3121(a)-1T	31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
26:17.0.1.1.2.2.10.17	SECTION 31.3121(a)-2	31.3121(a)-2 Wages; when paid and received.
26:17.0.1.1.2.2.10.18	SECTION 31.3121(a)-3	31.3121(a)-3 Reimbursement and other expense allowance amounts.
26:17.0.1.1.2.2.10.19	SECTION 31.3121(a)(1)-1	31.3121(a)(1)-1 Annual wage limitation.
26:17.0.1.1.2.2.10.20	SECTION 31.3121(a)(2)-1	31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
26:17.0.1.1.2.2.10.21	SECTION 31.3121(a)(3)-1	31.3121(a)(3)-1 Retirement payments.
26:17.0.1.1.2.2.10.22	SECTION 31.3121(a)(4)-1	31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
26:17.0.1.1.2.2.10.23	SECTION 31.3121(a)(5)-1	31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
26:17.0.1.1.2.2.10.24	SECTION 31.3121(a)(5)-2	31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
26:17.0.1.1.2.2.10.25	SECTION 31.3121(a)(6)-1	31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
26:17.0.1.1.2.2.10.26	SECTION 31.3121(a)(7)-1	31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
26:17.0.1.1.2.2.10.27	SECTION 31.3121(a)(8)-1	31.3121(a)(8)-1 Payments for agricultural labor.
26:17.0.1.1.2.2.10.28	SECTION 31.3121(a)(9)-1	31.3121(a)(9)-1 [Reserved]
26:17.0.1.1.2.2.10.29	SECTION 31.3121(a)(10)-1	31.3121(a)(10)-1 Payments to certain home workers.
26:17.0.1.1.2.2.10.30	SECTION 31.3121(a)(11)-1	31.3121(a)(11)-1 Moving expenses.
26:17.0.1.1.2.2.10.31	SECTION 31.3121(a)(12)-1	31.3121(a)(12)-1 Tips.
26:17.0.1.1.2.2.10.32	SECTION 31.3121(a)(13)-1	31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
26:17.0.1.1.2.2.10.33	SECTION 31.3121(a)(14)-1	31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
26:17.0.1.1.2.2.10.34	SECTION 31.3121(a)(15)-1	31.3121(a)(15)-1 Payments by employer to disabled former employee.
26:17.0.1.1.2.2.10.35	SECTION 31.3121(a)(18)-1	31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
26:17.0.1.1.2.2.10.36	SECTION 31.3121(b)-1	31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
26:17.0.1.1.2.2.10.37	SECTION 31.3121(b)-2	31.3121(b)-2 Employment; services performed before 1955.
26:17.0.1.1.2.2.10.38	SECTION 31.3121(b)-3	31.3121(b)-3 Employment; services performed after 1954.
26:17.0.1.1.2.2.10.39	SECTION 31.3121(b)-4	31.3121(b)-4 Employment; excepted services in general.
26:17.0.1.1.2.2.10.40	SECTION 31.3121(b)(1)-1	31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
26:17.0.1.1.2.2.10.41	SECTION 31.3121(b)(2)-1	31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
26:17.0.1.1.2.2.10.42	SECTION 31.3121(b)(3)-1	31.3121(b)(3)-1 Family employment.
26:17.0.1.1.2.2.10.43	SECTION 31.3121(b)(4)-1	31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
26:17.0.1.1.2.2.10.44	SECTION 31.3121(b)(5)-1	31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
26:17.0.1.1.2.2.10.45	SECTION 31.3121(b)(6)-1	31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
26:17.0.1.1.2.2.10.46	SECTION 31.3121(b)(7)-1	31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
26:17.0.1.1.2.2.10.47	SECTION 31.3121(b)(7)-2	31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
26:17.0.1.1.2.2.10.48	SECTION 31.3121(b)(8)-1	31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
26:17.0.1.1.2.2.10.49	SECTION 31.3121(b)(9)-1	31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
26:17.0.1.1.2.2.10.50	SECTION 31.3121(b)(10)-1	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.
26:17.0.1.1.2.2.10.51	SECTION 31.3121(b)(10)-2	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.
26:17.0.1.1.2.2.10.52	SECTION 31.3121(b)(11)-1	31.3121(b)(11)-1 Services in the employ of a foreign government.
26:17.0.1.1.2.2.10.53	SECTION 31.3121(b)(12)-1	31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
26:17.0.1.1.2.2.10.54	SECTION 31.3121(b)(13)-1	31.3121(b)(13)-1 Services of student nurse or hospital intern.
26:17.0.1.1.2.2.10.55	SECTION 31.3121(b)(14)-1	31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
26:17.0.1.1.2.2.10.56	SECTION 31.3121(b)(15)-1	31.3121(b)(15)-1 Services in employ of international organization.
26:17.0.1.1.2.2.10.57	SECTION 31.3121(b)(16)-1	31.3121(b)(16)-1 Services performed under share-farming arrangement.
26:17.0.1.1.2.2.10.58	SECTION 31.3121(b)(17)-1	31.3121(b)(17)-1 Services in employ of Communist organization.
26:17.0.1.1.2.2.10.59	SECTION 31.3121(b)(18)-1	31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
26:17.0.1.1.2.2.10.60	SECTION 31.3121(b)(19)-1	31.3121(b)(19)-1 Services of certain nonresident aliens.
26:17.0.1.1.2.2.10.61	SECTION 31.3121(b)(20)-1	31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
26:17.0.1.1.2.2.10.62	SECTION 31.3121(c)-1	31.3121(c)-1 Included and excluded services.
26:17.0.1.1.2.2.10.63	SECTION 31.3121(d)-1	31.3121(d)-1 Who are employees.
26:17.0.1.1.2.2.10.64	SECTION 31.3121(d)-2	31.3121(d)-2 Who are employers.
26:17.0.1.1.2.2.10.65	SECTION 31.3121(e)-1	31.3121(e)-1 State, United States, and citizen.
26:17.0.1.1.2.2.10.66	SECTION 31.3121(f)-1	31.3121(f)-1 American vessel and aircraft.
26:17.0.1.1.2.2.10.67	SECTION 31.3121(g)-1	31.3121(g)-1 Agricultural labor.
26:17.0.1.1.2.2.10.68	SECTION 31.3121(h)-1	31.3121(h)-1 American employer.
26:17.0.1.1.2.2.10.69	SECTION 31.3121(i)-1	31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
26:17.0.1.1.2.2.10.70	SECTION 31.3121(i)-2	31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
26:17.0.1.1.2.2.10.71	SECTION 31.3121(i)-3	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.
26:17.0.1.1.2.2.10.72	SECTION 31.3121(i)-4	31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
26:17.0.1.1.2.2.10.73	SECTION 31.3121(j)-1	31.3121(j)-1 Covered transportation service.
26:17.0.1.1.2.2.10.74	SECTION 31.3121(l)-1	31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
26:17.0.1.1.2.2.10.75	SECTION 31.3121(o)-1	31.3121(o)-1 Crew leader.
26:17.0.1.1.2.2.10.76	SECTION 31.3121(q)-1	31.3121(q)-1 Tips included for employee taxes.
26:17.0.1.1.2.2.10.77	SECTION 31.3121(r)-1	31.3121(r)-1 Election of coverage by religious orders.
26:17.0.1.1.2.2.10.78	SECTION 31.3121(s)-1	31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
26:17.0.1.1.2.2.10.79	SECTION 31.3121(v)(2)-1	31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
26:17.0.1.1.2.2.10.80	SECTION 31.3121(v)(2)-2	31.3121(v)(2)-2 Effective dates and transition rules.
26:17.0.1.1.2.2.10.81	SECTION 31.3123-1	31.3123-1 Deductions by an employer from remuneration of an employee.
26:17.0.1.1.2.2.10.82	SECTION 31.3127-1	31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.

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