---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part31/subpartB"
level: "subpart"
label: "Subpart B"
heading: "Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part31-subpartB"
sections_count: 85
---

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

Title 26 C.F.R. — 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

## Sections

- [§31.3101-1. Measure of employee tax.](/cfr/26/31.3101-1.md)
- [§31.3101-2. Rates and computation of employee tax.](/cfr/26/31.3101-2.md)
- [§31.3101-3. When employee tax attaches.](/cfr/26/31.3101-3.md)
- [§31.3102-1. Collection of, and liability for, employee tax; in general.](/cfr/26/31.3102-1.md)
- [§31.3102-2. Manner and time of payment of employee tax.](/cfr/26/31.3102-2.md)
- [§31.3102-3. Collection of, and liability for, employee tax on tips.](/cfr/26/31.3102-3.md)
- [§31.3102-4. Special rules regarding Additional Medicare Tax.](/cfr/26/31.3102-4.md)
- [§31.3111-1. Measure of employer tax.](/cfr/26/31.3111-1.md)
- [§31.3111-2. Rates and computation of employer tax.](/cfr/26/31.3111-2.md)
- [§31.3111-3. When employer tax attaches.](/cfr/26/31.3111-3.md)
- [§31.3111-4. Liability for employer tax.](/cfr/26/31.3111-4.md)
- [§31.3111-5. Manner and time of payment of employer tax.](/cfr/26/31.3111-5.md)
- [§31.3111-6. Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.](/cfr/26/31.3111-6.md)
- [§31.3112-1. Instrumentalities of the United States specifically exempted from the employer tax.](/cfr/26/31.3112-1.md)
- [§31.3121(a)-1. Wages.](/cfr/26/31.3121(a)-1.md)
- [§31.3121(a)-1T. Question and answer relating to the definition of wages in section 3121(a) (Temporary).](/cfr/26/31.3121(a)-1T.md)
- [§31.3121(a)-2. Wages; when paid and received.](/cfr/26/31.3121(a)-2.md)
- [§31.3121(a)-3. Reimbursement and other expense allowance amounts.](/cfr/26/31.3121(a)-3.md)
- [§31.3121(a)(1)-1. Annual wage limitation.](/cfr/26/31.3121(a)(1)-1.md)
- [§31.3121(a)(2)-1. Payments on account of sickness or accident disability, medical or hospitalization expenses, or death.](/cfr/26/31.3121(a)(2)-1.md)
- [§31.3121(a)(3)-1. Retirement payments.](/cfr/26/31.3121(a)(3)-1.md)
- [§31.3121(a)(4)-1. Payments on account of sickness or accident disability, or medical or hospitalization expenses.](/cfr/26/31.3121(a)(4)-1.md)
- [§31.3121(a)(5)-1. Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.](/cfr/26/31.3121(a)(5)-1.md)
- [§31.3121(a)(5)-2. Payments under or to an annuity contract described in section 403(b).](/cfr/26/31.3121(a)(5)-2.md)
- [§31.3121(a)(6)-1. Payment by an employer of employee tax under section 3101 or employee contributions under a State law.](/cfr/26/31.3121(a)(6)-1.md)
- [§31.3121(a)(7)-1. Payments for services not in the course of employer's trade or business or for domestic service.](/cfr/26/31.3121(a)(7)-1.md)
- [§31.3121(a)(8)-1. Payments for agricultural labor.](/cfr/26/31.3121(a)(8)-1.md)
- [§31.3121(a)(9)-1. Reserved](/cfr/26/31.3121(a)(9)-1.md)
- [§31.3121(a)(10)-1. Payments to certain home workers.](/cfr/26/31.3121(a)(10)-1.md)
- [§31.3121(a)(11)-1. Moving expenses.](/cfr/26/31.3121(a)(11)-1.md)
- [§31.3121(a)(12)-1. Tips.](/cfr/26/31.3121(a)(12)-1.md)
- [§31.3121(a)(13)-1. Payments under certain employers' plans after retirement, disability, or death.](/cfr/26/31.3121(a)(13)-1.md)
- [§31.3121(a)(14)-1. Payments by employer to survivor or estate of former employee.](/cfr/26/31.3121(a)(14)-1.md)
- [§31.3121(a)(15)-1. Payments by employer to disabled former employee.](/cfr/26/31.3121(a)(15)-1.md)
- [§31.3121(a)(18)-1. Payments or benefits under a qualified educational assistance program.](/cfr/26/31.3121(a)(18)-1.md)
- [§31.3121(b)-1. Employment; services to which the regulations in this subpart apply.](/cfr/26/31.3121(b)-1.md)
- [§31.3121(b)-2. Employment; services performed before 1955.](/cfr/26/31.3121(b)-2.md)
- [§31.3121(b)-3. Employment; services performed after 1954.](/cfr/26/31.3121(b)-3.md)
- [§31.3121(b)-4. Employment; excepted services in general.](/cfr/26/31.3121(b)-4.md)
- [§31.3121(b)(1)-1. Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.](/cfr/26/31.3121(b)(1)-1.md)
- [§31.3121(b)(2)-1. Domestic service performed by students for certain college organizations.](/cfr/26/31.3121(b)(2)-1.md)
- [§31.3121(b)(3)-1. Family employment.](/cfr/26/31.3121(b)(3)-1.md)
- [§31.3121(b)(4)-1. Services performed on or in connection with a non-American vessel or aircraft.](/cfr/26/31.3121(b)(4)-1.md)
- [§31.3121(b)(5)-1. Services in employ of an instrumentality of the United States specifically exempted from the employer tax.](/cfr/26/31.3121(b)(5)-1.md)
- [§31.3121(b)(6)-1. Services in employ of United States or instrumentality thereof.](/cfr/26/31.3121(b)(6)-1.md)
- [§31.3121(b)(7)-1. Services in employ of States or their political subdivisions or instrumentalities.](/cfr/26/31.3121(b)(7)-1.md)
- [§31.3121(b)(7)-2. Service by employees who are not members of a public retirement system.](/cfr/26/31.3121(b)(7)-2.md)
- [§31.3121(b)(8)-1. Services performed by a minister of a church or a member of a religious order.](/cfr/26/31.3121(b)(8)-1.md)
- [§31.3121(b)(9)-1. Railroad industry; services performed by an employee or an employee representative as defined in section 3231.](/cfr/26/31.3121(b)(9)-1.md)
- [§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.](/cfr/26/31.3121(b)(10)-1.md)
- [§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.](/cfr/26/31.3121(b)(10)-2.md)
- [§31.3121(b)(11)-1. Services in the employ of a foreign government.](/cfr/26/31.3121(b)(11)-1.md)
- [§31.3121(b)(12)-1. Services in employ of wholly owned instrumentality of foreign government.](/cfr/26/31.3121(b)(12)-1.md)
- [§31.3121(b)(13)-1. Services of student nurse or hospital intern.](/cfr/26/31.3121(b)(13)-1.md)
- [§31.3121(b)(14)-1. Services in delivery or distribution of newspapers, shopping news, or magazines.](/cfr/26/31.3121(b)(14)-1.md)
- [§31.3121(b)(15)-1. Services in employ of international organization.](/cfr/26/31.3121(b)(15)-1.md)
- [§31.3121(b)(16)-1. Services performed under share-farming arrangement.](/cfr/26/31.3121(b)(16)-1.md)
- [§31.3121(b)(17)-1. Services in employ of Communist organization.](/cfr/26/31.3121(b)(17)-1.md)
- [§31.3121(b)(18)-1. Services performed by a resident of the Republic of the Philippines while temporarily in Guam.](/cfr/26/31.3121(b)(18)-1.md)
- [§31.3121(b)(19)-1. Services of certain nonresident aliens.](/cfr/26/31.3121(b)(19)-1.md)
- [§31.3121(b)(20)-1. Service performed on a boat engaged in catching fish.](/cfr/26/31.3121(b)(20)-1.md)
- [§31.3121(c)-1. Included and excluded services.](/cfr/26/31.3121(c)-1.md)
- [§31.3121(d)-1. Who are employees.](/cfr/26/31.3121(d)-1.md)
- [§31.3121(d)-2. Who are employers.](/cfr/26/31.3121(d)-2.md)
- [§31.3121(e)-1. State, United States, and citizen.](/cfr/26/31.3121(e)-1.md)
- [§31.3121(f)-1. American vessel and aircraft.](/cfr/26/31.3121(f)-1.md)
- [§31.3121(g)-1. Agricultural labor.](/cfr/26/31.3121(g)-1.md)
- [§31.3121(h)-1. American employer.](/cfr/26/31.3121(h)-1.md)
- [§31.3121(i)-1. Computation to nearest dollar of cash remuneration for domestic service.](/cfr/26/31.3121(i)-1.md)
- [§31.3121(i)-2. Computation of remuneration for service performed by an individual as a member of a uniformed service.](/cfr/26/31.3121(i)-2.md)
- [§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.](/cfr/26/31.3121(i)-3.md)
- [§31.3121(i)-4. Computation of remuneration for service performed by certain members of religious orders.](/cfr/26/31.3121(i)-4.md)
- [§31.3121(j)-1. Covered transportation service.](/cfr/26/31.3121(j)-1.md)
- [§31.3121(l)-1. Agreements entered into by domestic corporations with respect to foreign subsidiaries.](/cfr/26/31.3121(l)-1.md)
- [§31.3121(o)-1. Crew leader.](/cfr/26/31.3121(o)-1.md)
- [§31.3121(q)-1. Tips included for employee taxes.](/cfr/26/31.3121(q)-1.md)
- [§31.3121(r)-1. Election of coverage by religious orders.](/cfr/26/31.3121(r)-1.md)
- [§31.3121(s)-1. Concurrent employment by related corporations with common paymaster.](/cfr/26/31.3121(s)-1.md)
- [§31.3121(v)(2)-1. Treatment of amounts deferred under certain nonqualified deferred compensation plans.](/cfr/26/31.3121(v)(2)-1.md)
- [§31.3121(v)(2)-2. Effective dates and transition rules.](/cfr/26/31.3121(v)(2)-2.md)
- [§31.3123-1. Deductions by an employer from remuneration of an employee.](/cfr/26/31.3123-1.md)
- [§31.3127-1. Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.](/cfr/26/31.3127-1.md)
- [§31.3131-1. Recapture of credits.](/cfr/26/31.3131-1.md)
- [§31.3132-1. Recapture of credits.](/cfr/26/31.3132-1.md)
- [§31.3134-1. Recapture of credits.](/cfr/26/31.3134-1.md)