1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - Tax on Employees
  7. 26 CFR § 31.3101-3
26 CFR § 31.3101-3
When employee tax attaches
June 25, 2020
CFR

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see §31.3121(a)-2.

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§ 31.3101-2 Rates and computation of employee tax
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§ 31.3102-1 Collection of, and liability for, employee tax; in general

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