SUBPART B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) (§31.3101-1 to §31.3123-1)
- 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.
- 31.3111-1—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.
- 31.3112-1—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—Payments to employees for nonwork periods.
- 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)(8)-2—Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- 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(k)-1—Waiver of exemption from taxes.
- 31.3121(k)-2—Waivers of exemption; original effective date changed retroactively.
- 31.3121(k)-3—Request for coverage of individual employed by exempt organization before August 1, 1956.
- 31.3121(k)-4—Constructive filing of waivers of exemption from social security taxes by certain tax-exempt organizations.
- 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.