# 26 CFR § 31.3111-1: Measure of employer tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-1

## Section

- **Citation:** 26 CFR § 31.3111-1
- **Heading:** Measure of employer tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE > Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) > Tax on Employers

## 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 CFR § 31.3101-1 § 31.3101-1 Measure of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-1.md)
- [26 CFR § 31.3101-2 § 31.3101-2 Rates and computation of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-2.md)
- [26 CFR § 31.3101-3 § 31.3101-3 When employee tax attaches.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3101-3.md)
- [26 CFR § 31.3102-1 § 31.3102-1 Collection of, and liability for, employee tax; in general.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-1.md)
- [26 CFR § 31.3102-2 § 31.3102-2 Manner and time of payment of employee tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-2.md)
- [26 CFR § 31.3102-3 § 31.3102-3 Collection of, and liability for, employee tax on tips.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-3.md)
- [26 CFR § 31.3102-4 § 31.3102-4 Special rules regarding Additional Medicare Tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3102-4.md)
- [26 CFR § 31.3111-1 § 31.3111-1 Measure of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-1.md)
- [26 CFR § 31.3111-2 § 31.3111-2 Rates and computation of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-2.md)
- [26 CFR § 31.3111-3 § 31.3111-3 When employer tax attaches.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-3.md)
- [26 CFR § 31.3111-4 § 31.3111-4 Liability for employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-4.md)
- [26 CFR § 31.3111-5 § 31.3111-5 Manner and time of payment of employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-5.md)
- [26 CFR § 31.3111-6 § 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/ecfr-26-31.3111-6.md)
- [26 CFR § 31.3112-1 § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3112-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-1. Check the current official text before relying on it. Not legal advice.