---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch21/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Tax on Employees"
release: "119-102"
url: "https://uscodex.org/usc/26/stC-ch21-schA"
sections_count: 2
---

# Subchapter A — Tax on Employees

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 21 — Federal Insurance Contributions Act

## Sections

- [§3101. Rate of tax](/usc/26/3101.md)
- [§3102. Deduction of tax from wages](/usc/26/3102.md)