Home › CFR › Title 26 › Part 31 › §31.3111-526 CFR §31.3111-5 — -5 Manner and time of payment of employer tax.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkThe employer tax is payable to the district director in the manner and at the time prescribed in Subpart G of the regulations in this part.