26 CFR § 31.3111-1
Measure of employer tax
June 25, 2020
The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See §31.3121(a)-1, relating to wages, and §§31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to time of payment of wages, see §31.3121(a)-2.
[T.D. 6744, 29 FR 8306, July 2, 1964]