26 C.F.R. § 31.3111-2 Rates and computation of employer tax.
Title 26 - Internal Revenue
(a) Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows: (b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows: (c) Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid. [T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975]
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
§ 31.3111-2 Rates and computation of employer tax.
Calendar year Percent 1955 and 1956................................................ 21957 and 1958................................................ 2.251959......................................................... 2.51960 and 1961................................................ 31962......................................................... 3.1251963 to 1965, both inclusive................................. 3.6251966......................................................... 3.851967......................................................... 3.91968......................................................... 3.81969 and 1970................................................ 4.21971 and 1972................................................ 4.61973......................................................... 4.851974 to 2010, both inclusive................................. 4.952011 and subsequent calendar years........................... 5.95
Calendar year Percent 1966......................................................... 0.351967......................................................... .501968 to 1972, both inclusive................................. .601973......................................................... 1.01974 to 1977, both inclusive................................. 0.901978 to 1980, both inclusive................................. 1.101981 to 1985, both inclusive................................. 1.351986 and subsequent calendar years........................... 1.50
