CFR›Title 26›Chapter I›Part 31›Subpart C›Subject Group Tax on Employees ContainsSections 31.3201-1–31.3202-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 31.3201-1 § 31.3201-1 Measure of employee tax. 31.3201-2 § 31.3201-2 Rates and computation of employee tax. 31.3202-1 § 31.3202-1 Collection of, and liability for, employee tax. Previous Tax on Employee Representatives Tax on Employee Representatives Next Tax on Employers Tax on Employers