Tax on Employees

Sections

• 31.3101-1
  § 31.3101-1 Measure of employee tax.
• 31.3101-2
  § 31.3101-2 Rates and computation of employee tax.
• 31.3101-3
  § 31.3101-3 When employee tax attaches.
• 31.3102-1
  § 31.3102-1 Collection of, and liability for, employee tax; in general.
• 31.3102-2
  § 31.3102-2 Manner and time of payment of employee tax.
• 31.3102-3
  § 31.3102-3 Collection of, and liability for, employee tax on tips.
• 31.3102-4
  § 31.3102-4 Special rules regarding Additional Medicare Tax.