Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)›Tax on Employers

§ 31.3111-4 Liability for employer tax.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.

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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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