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 § 31.3111-4
26 CFR § 31.3111-4
Liability for employer tax
June 25, 2020
CFR

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.

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§ 31.3111-3 When employer tax attaches
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§ 31.3111-5 Manner and time of payment of employer tax

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