# 26 CFR § 31.3111-2: Rates and computation of employer tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-31.3111-2

## Section

- **Citation:** 26 CFR § 31.3111-2
- **Heading:** Rates and computation 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

(a) Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows:
Calendar year
Percent
1955 and 1956
2
1957 and 1958
2.25
1959
2.5
1960 and 1961
3
1962
3.125
1963 to 1965, both inclusive
3.625
1966
3.85
1967
3.9
1968
3.8
1969 and 1970
4.2
1971 and 1972
4.6
1973
4.85
1974 to 2010, both inclusive
4.95
2011 and subsequent calendar years
5.95
(b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows:
Calendar year
Percent
1966
0.35
1967
.50
1968 to 1972, both inclusive
.60
1973
1.0
1974 to 1977, both inclusive
0.90
1978 to 1980, both inclusive
1.10
1981 to 1985, both inclusive
1.35
1986 and subsequent calendar years
1.50
(c) Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid.
[T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975]

## 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-26-31.3111-2. Check the current official text before relying on it. Not legal advice.