U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.
Regulations most recently checked for updates: Aug 27, 2025
The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.