# 26 C.F.R. § 31.3111-1 (2026): Measure of employer tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_1

## Section

- **Citation:** 26 C.F.R. § 31.3111-1 (2026)
- **Heading:** Measure of employer 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) / § 31.3111-1: § 31.3111-1   Measure of employer tax.

## Text

The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See § 31.3121(a)-1, relating to wages, and §§ 31.3121(b)-1 to 31.3121(b)-4, inclusive, relating to employment. For provisions relating to time of payment of wages, see § 31.3121(a)-2.
[T.D. 6744, 29 FR 8306, July 2, 1964]

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3111_1. Check the current official text before relying on it. Not legal advice.