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§ 31.3111-3 When employer tax attaches.

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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) › § 31.3111-3: § 31.3111-3 When employer tax attaches.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.

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