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 Employers
  7. 26 CFR § 31.3111-3
26 CFR § 31.3111-3
When employer tax attaches
June 25, 2020
CFR

The 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.

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§ 31.3111-2 Rates and computation of employer tax
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§ 31.3111-4 Liability for employer tax

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