# 26 C.F.R. § 31.3101-2 (2026): Rates and computation of employee tax > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3101_2 ## Section - **Citation:** 26 C.F.R. § 31.3101-2 (2026) - **Heading:** Rates and computation of employee tax - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE / Subpart B: Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) / § 31.3101-2: § 31.3101-2 Rates and computation of employee tax. ## Text (a) Old-Age, Survivors, and Disability Insurance. The rates of employee tax for Old-Age, Survivors, and Disability Insurance (OASDI) with respect to wages received in calendar years after 1983 are as follows (these regulations do not reflect off-Code revisions to the following rates): Calendar year Percent 1984, 1985, 1986, or 1987 5.7 1988 or 1989 6.06 1990 and subsequent years 6.2 (b)(1) Hospital Insurance. The rates of employee tax for Hospital Insurance (HI) with respect to wages received in calendar years after 1973 are as follows: Calendar year Percent 1974, 1975, 1976, or 1977 0.90 1978 1.00 1979 or 1980 1.05 1981, 1982, 1983, or 1984 1.30 1985 1.35 1986 and subsequent years 1.45 (2) Additional Medicare Tax. (i) The rate of Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, is as follows: Taxable year Percent Beginning after December 31, 2012 0.9 (ii) Individuals are liable for Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, which are in excess of: Filling status Threshold Married individual filing a joint return $250,000 Married individual filing a separate return 125,000 Any other case 200,000 (c) Computation of employee tax. The employee tax is computed by applying to the wages received by the employee the rates in effect at the time such wages are received. Example. In 1989, A performed services for X which constituted employment (see § 31.3121(b)-2). In 1990 A receives from X $1,000 as remuneration for such services. The tax is payable at the 6.2 percent OASDI rate and the 1.45 percent HI rate in effect for the calendar year 1990 (the year in which the wages are received) and not at the 6.06 percent OASDI rate and the 1.45 percent HI rate which were in effect for the calendar year 1989 (the year in which the services were performed). 21(b)-2). In 1990 A receives from X $1,000 as remuneration for such services. The tax is payable at the 6.2 percent OASDI rate and the 1.45 percent HI rate in effect for the calendar year 1990 (the year in which the wages are received) and not at the 6.06 percent OASDI rate and the 1.45 percent HI rate which were in effect for the calendar year 1989 (the year in which the services were performed). (d) Effective/applicability date. Paragraphs (a), (b), and (c) of this section apply to quarters beginning on or after November 29, 2013. [T.D. 9645, 78 FR 71471, Nov. 29, 2013, as amended at 79 FR 4623, Jan. 29, 2014] ## Nearby sections - [26 C.F.R. § 31.3101-1 (2026) § 31.3101-1 Measure of employee tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3101_1.md) - [26 C.F.R. § 31.3101-2 (2026) § 31.3101-2 Rates and computation of employee tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3101_2.md) - [26 C.F.R. § 31.3101-3 (2026) § 31.3101-3 When employee tax attaches.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3101_3.md) - [26 C.F.R. § 31.3102-1 (2026) § 31.3102-1 Collection of, and liability for, employee tax; in general.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3102_1.md) - [26 C.F.R. § 31.3102-2 (2026) § 31.3102-2 Manner and time of payment of employee tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3102_2.md) - [26 C.F.R. § 31.3102-3 (2026) § 31.3102-3 Collection of, and liability for, employee tax on tips.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3102_3.md) - [26 C.F.R. § 31.3102-4 (2026) § 31.3102-4 Special rules regarding Additional Medicare Tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3102_4.md) - [26 C.F.R. § 31.3111-1 (2026) § 31.3111-1 Measure of employer tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_1.md) - [26 C.F.R. § 31.3111-2 (2026) § 31.3111-2 Rates and computation of employer tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_2.md) - [26 C.F.R. § 31.3111-3 (2026) § 31.3111-3 When employer tax attaches.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_3.md) - [26 C.F.R. § 31.3111-4 (2026) § 31.3111-4 Liability for employer tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_4.md) - [26 C.F.R. § 31.3111-5 (2026) § 31.3111-5 Manner and time of payment of employer tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_5.md) - [26 C.F.R. § 31.3111-6 (2026) § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_6.md) - [26 C.F.R. § 31.3112-1 (2026) § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3112_1.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3101_2. 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