CFR › Title 26 › Part 31 › §31.3111-326 CFR §31.3111-3Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.