CFR›Title 26›Chapter I›Part 31›Subpart C›Subject Group General Provisions ContainsSections 31.3231(a)-1–31.3231(e)-2CorpusDaily eCFRDisplayed edition2026-09-30Last updated2026-09-30 Sections 31.3231(a)-1 § 31.3231(a)-1 Who are employers. 31.3231(b)-1 § 31.3231(b)-1 Who are employees. 31.3231(c)-1 § 31.3231(c)-1 Who are employee representatives. 31.3231(d)-1 § 31.3231(d)-1 Service. 31.3231(e)-1 § 31.3231(e)-1 Compensation. 31.3231(e)-2 § 31.3231(e)-2 Contribution base. Next Tax on Employee Representatives Tax on Employee Representatives