26 C.F.R. § 31.3111-1 Measure of employer tax.
Title 26 - Internal Revenue
The employer tax is measured by the amount of wages paid after 1954 with respect to employment after 1936. See §31.3121(a)–1, relating to wages, and §§31.3121(b)–1 to 31.3121(b)–4, inclusive, relating to employment. For provisions relating to time of payment of wages, see §31.3121(a)–2. [T.D. 6744, 29 FR 8306, July 2, 1964]
Title 26: Internal Revenue
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
§ 31.3111-1 Measure of employer tax.
