26 CFR 31.3121(a)(6)-1
§ 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3121(a)(6)-1, § 31.3121(a)(6)-1 Payment by an employer of employee tax under section 3101 or employee contributions under a State law, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112951
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47ef91e967e5e72251f7602af4c098189c6d5d8583fdc04ed3af0ef1b587bfc4
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Full text
The term “wages” does not include any payment by an employer (without deduction from the remuneration of, or other reimbursement from, the employee) of either (a) the employee tax imposed by section 3101 or the corresponding section of prior law, or (b) any payment required from an employee under a State unemployment compensation law.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.