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

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• §31.3101-1 Measure of employee tax.
• §31.3101-2 Rates and computation of employee tax.
• §31.3101-3 When employee tax attaches.
• §31.3102-1 Collection of, and liability for, employee tax; in general.
• §31.3102-2 Manner and time of payment of employee tax.
• §31.3102-3 Collection of, and liability for, employee tax on tips.
• §31.3102-4 Special rules regarding Additional Medicare Tax.
• §31.3111-1 Measure of employer tax.
• §31.3111-2 Rates and computation of employer tax.
• §31.3111-3 When employer tax attaches.
• §31.3111-4 Liability for employer tax.
• §31.3111-5 Manner and time of payment of employer tax.
• §31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
• §31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.
• §31.3121(a)-1 Wages.
• §31.3121(a)-1T Question and answer relating to the definition of wages in section 3121(a) (Temporary).
• §31.3121(a)-2 Wages; when paid and received.
• §31.3121(a)-3 Reimbursement and other expense allowance amounts.
• §31.3121(a)(1)-1 Annual wage limitation.
• §31.3121(a)(2)-1 Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.
• §31.3121(a)(3)-1 Retirement payments.
• §31.3121(a)(4)-1 Payments on account of sickness or accident disability, or medical or hospitalization expenses.
• §31.3121(a)(5)-1 Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
• §31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).
• §31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
• §31.3121(a)(7)-1 Payments for services not in the course of employer's trade or business or for domestic service.
• §31.3121(a)(8)-1 Payments for agricultural labor.
• §31.3121(a)(9)-1 Reserved
• §31.3121(a)(10)-1 Payments to certain home workers.
• §31.3121(a)(11)-1 Moving expenses.
• §31.3121(a)(12)-1 Tips.
• §31.3121(a)(13)-1 Payments under certain employers' plans after retirement, disability, or death.
• §31.3121(a)(14)-1 Payments by employer to survivor or estate of former employee.
• §31.3121(a)(15)-1 Payments by employer to disabled former employee.
• §31.3121(a)(18)-1 Payments or benefits under a qualified educational assistance program.
• §31.3121(b)-1 Employment; services to which the regulations in this subpart apply.
• §31.3121(b)-2 Employment; services performed before 1955.
• §31.3121(b)-3 Employment; services performed after 1954.
• §31.3121(b)-4 Employment; excepted services in general.
• §31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
• §31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
• §31.3121(b)(3)-1 Family employment.
• §31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
• §31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
• §31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.
• §31.3121(b)(7)-1 Services in employ of States or their political subdivisions or instrumentalities.
• §31.3121(b)(7)-2 Service by employees who are not members of a public retirement system.
• §31.3121(b)(8)-1 Services performed by a minister of a church or a member of a religious order.
• §31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.
• §31.3121(b)(10)-1 Services for remuneration of less than $50 for calendar quarter in the employ of certain organizations exempt from income tax.
• §31.3121(b)(10)-2 Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
• §31.3121(b)(11)-1 Services in the employ of a foreign government.
• §31.3121(b)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
• §31.3121(b)(13)-1 Services of student nurse or hospital intern.
• §31.3121(b)(14)-1 Services in delivery or distribution of newspapers, shopping news, or magazines.
• §31.3121(b)(15)-1 Services in employ of international organization.
• §31.3121(b)(16)-1 Services performed under share-farming arrangement.
• §31.3121(b)(17)-1 Services in employ of Communist organization.
• §31.3121(b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
• §31.3121(b)(19)-1 Services of certain nonresident aliens.
• §31.3121(b)(20)-1 Service performed on a boat engaged in catching fish.
• §31.3121(c)-1 Included and excluded services.
• §31.3121(d)-1 Who are employees.
• §31.3121(d)-2 Who are employers.
• §31.3121(e)-1 State, United States, and citizen.
• §31.3121(f)-1 American vessel and aircraft.
• §31.3121(g)-1 Agricultural labor.
• §31.3121(h)-1 American employer.
• §31.3121(i)-1 Computation to nearest dollar of cash remuneration for domestic service.
• §31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
• §31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
• §31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
• §31.3121(j)-1 Covered transportation service.
• §31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
• §31.3121(o)-1 Crew leader.
• §31.3121(q)-1 Tips included for employee taxes.
• §31.3121(r)-1 Election of coverage by religious orders.
• §31.3121(s)-1 Concurrent employment by related corporations with common paymaster.
• §31.3121(v)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans.
• §31.3121(v)(2)-2 Effective dates and transition rules.
• §31.3123-1 Deductions by an employer from remuneration of an employee.
• §31.3127-1 Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
• §31.3131-1 Recapture of credits.
• §31.3132-1 Recapture of credits.
• §31.3134-1 Recapture of credits.