CFR›Title 20›Chapter II›Part 345›Subpart A ContainsSections 345.101–345.105CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart A—General Provisions and Definitions Sections 345.101 § 345.101 Requirement for contribution. 345.102 § 345.102 Multiple employer limitation. 345.103 § 345.103 Rate of contribution. 345.104 § 345.104 Employees and employee representatives not liable. 345.105 § 345.105 Definitions. Next B Subpart B—Reporting and Collecting Contributions