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 D - Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
  6. 26 CFR § 31.3306(b)(6)-1
26 CFR § 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law
June 25, 2020
CFR

The term “wages” does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.

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§ 31.3306(b)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
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§ 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business

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