Subpart B. Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

• Tax on Employees

  • SECTION § 31.3101-1 - Measure of employee tax.
  • SECTION § 31.3101-2 - Rates and computation of employee tax.
  • SECTION § 31.3101-3 - When employee tax attaches.
  • SECTION § 31.3102-1 - Collection of, and liability for, employee tax; in general.
  • SECTION § 31.3102-2 - Manner and time of payment of employee tax.
  • SECTION § 31.3102-3 - Collection of, and liability for, employee tax on tips.
  • SECTION § 31.3102-4 - Special rules regarding Additional Medicare Tax.

• Tax on Employers

  • SECTION § 31.3111-1 - Measure of employer tax.
  • SECTION § 31.3111-2 - Rates and computation of employer tax.
  • SECTION § 31.3111-3 - When employer tax attaches.
  • SECTION § 31.3111-4 - Liability for employer tax.
  • SECTION § 31.3111-5 - Manner and time of payment of employer tax.
  • SECTION § 31.3111-6 - Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
  • SECTION § 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax.

• General Provisions

  • SECTION § 31.3121(a)-1 - Wages.
  • SECTION § 31.3121(a)-1T - Question and answer relating to the definition of wages in section 3121(a) (Temporary).
  • SECTION § 31.3121(a)-2 - Wages; when paid and received.
  • SECTION § 31.3121(a)-3 - Reimbursement and other expense allowance amounts.
  • SECTION § 31.3121(a)(1)-1 - Annual wage limitation.
  • SECTION § 31.3121(a)(2)-1 - Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
  • SECTION § 31.3121(a)(3)-1 - Retirement payments.
  • SECTION § 31.3121(a)(4)-1 - Payments on account of sickness or accident disability, or medical or hospitalization expenses.
  • SECTION § 31.3121(a)(5)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
  • SECTION § 31.3121(a)(5)-2 - Payments under or to an annuity contract described in section 403(b).
  • SECTION § 31.3121(a)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
  • SECTION § 31.3121(a)(7)-1 - Payments for services not in the course of employer's trade or business or for domestic service.
  • SECTION § 31.3121(a)(8)-1 - Payments for agricultural labor.
  • SECTION § 31.3121(a)(9)-1 - [Reserved]
  • SECTION § 31.3121(a)(10)-1 - Payments to certain home workers.
  • SECTION § 31.3121(a)(11)-1 - Moving expenses.
  • SECTION § 31.3121(a)(12)-1 - Tips.
  • SECTION § 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.
  • SECTION § 31.3121(a)(14)-1 - Payments by employer to survivor or estate of former employee.
  • SECTION § 31.3121(a)(15)-1 - Payments by employer to disabled former employee.
  • SECTION § 31.3121(a)(18)-1 - Payments or benefits under a qualified educational assistance program.
  • SECTION § 31.3121(b)-1 - Employment; services to which the regulations in this subpart apply.
  • SECTION § 31.3121(b)-2 - Employment; services performed before 1955.
  • SECTION § 31.3121(b)-3 - Employment; services performed after 1954.
  • SECTION § 31.3121(b)-4 - Employment; excepted services in general.
  • SECTION § 31.3121(b)(1)-1 - Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
  • SECTION § 31.3121(b)(2)-1 - Domestic service performed by students for certain college organizations.
  • SECTION § 31.3121(b)(3)-1 - Family employment.
  • SECTION § 31.3121(b)(4)-1 - Services performed on or in connection with a non-American vessel or aircraft.
  • SECTION § 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
  • SECTION § 31.3121(b)(6)-1 - Services in employ of United States or instrumentality thereof.
  • SECTION § 31.3121(b)(7)-1 - Services in employ of States or their political subdivisions or instrumentalities.
  • SECTION § 31.3121(b)(7)-2 - Service by employees who are not members of a public retirement system.
  • SECTION § 31.3121(b)(8)-1 - Services performed by a minister of a church or a member of a religious order.
  • SECTION § 31.3121(b)(9)-1 - Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
  • SECTION § 31.3121(b)(10)-1 - Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
  • SECTION § 31.3121(b)(10)-2 - Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
  • SECTION § 31.3121(b)(11)-1 - Services in the employ of a foreign government.
  • SECTION § 31.3121(b)(12)-1 - Services in employ of wholly owned instrumentality of foreign government.
  • SECTION § 31.3121(b)(13)-1 - Services of student nurse or hospital intern.
  • SECTION § 31.3121(b)(14)-1 - Services in delivery or distribution of newspapers, shopping news, or magazines.
  • SECTION § 31.3121(b)(15)-1 - Services in employ of international organization.
  • SECTION § 31.3121(b)(16)-1 - Services performed under share-farming arrangement.
  • SECTION § 31.3121(b)(17)-1 - Services in employ of Communist organization.
  • SECTION § 31.3121(b)(18)-1 - Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
  • SECTION § 31.3121(b)(19)-1 - Services of certain nonresident aliens.
  • SECTION § 31.3121(b)(20)-1 - Service performed on a boat engaged in catching fish.
  • SECTION § 31.3121(c)-1 - Included and excluded services.
  • SECTION § 31.3121(d)-1 - Who are employees.
  • SECTION § 31.3121(d)-2 - Who are employers.
  • SECTION § 31.3121(e)-1 - State, United States, and citizen.
  • SECTION § 31.3121(f)-1 - American vessel and aircraft.
  • SECTION § 31.3121(g)-1 - Agricultural labor.
  • SECTION § 31.3121(h)-1 - American employer.
  • SECTION § 31.3121(i)-1 - Computation to nearest dollar of cash remuneration for domestic service.
  • SECTION § 31.3121(i)-2 - Computation of remuneration for service performed by an individual as a member of a uniformed service.
  • SECTION § 31.3121(i)-3 - Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
  • SECTION § 31.3121(i)-4 - Computation of remuneration for service performed by certain members of religious orders.
  • SECTION § 31.3121(j)-1 - Covered transportation service.
  • SECTION § 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries.
  • SECTION § 31.3121(o)-1 - Crew leader.
  • SECTION § 31.3121(q)-1 - Tips included for employee taxes.
  • SECTION § 31.3121(r)-1 - Election of coverage by religious orders.
  • SECTION § 31.3121(s)-1 - Concurrent employment by related corporations with common paymaster.
  • SECTION § 31.3121(v)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.
  • SECTION § 31.3121(v)(2)-2 - Effective dates and transition rules.
  • SECTION § 31.3123-1 - Deductions by an employer from remuneration of an employee.
  • SECTION § 31.3127-1 - Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
  • SECTION § 31.3131-1 - Recapture of credits.
  • SECTION § 31.3132-1 - Recapture of credits.
  • SECTION § 31.3134-1 - Recapture of credits.