Treasury Regulations · 26 CFR
§ 31.3101-3. When employee tax attaches.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3101
Cite as 26 CFR § 31.3101-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3101
- Length
- 29 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see § 31.3121(a)-2.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- 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 Employees
Nearby sections
- § 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.
- § 31.3102-4 Special rules regarding Additional Medicare Tax.