26 CFR 31.3402(g)-2
§ 31.3402(g)-2 Wages paid for payroll period of more than one year.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3402(g)-2, § 31.3402(g)-2 Wages paid for payroll period of more than one year, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113136
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Full text
If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages—
(a) Under the percentage method, the amount of the tax shall be determined as if such payroll period constituted an annual payroll period, and
(b) Under the wage bracket method, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.