Treasury Regulations · 26 CFR
§ 31.3111-2. Rates and computation of employer tax.
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. § 3111
Cite as 26 CFR § 31.3111-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 4, 1968 by T.D. 6983
- Last amended
- July 24, 1975 by T.D. 7374
- Issued under
- 26 U.S.C. § 3111
- Length
- 211 words · about 1 min to read
¶(a) Old-age, survivors, and disability insurance. The rates of employer tax for old-age, survivors, and disability insurance with respect to wages paid in calendar years after 1954 are as follows:
| Calendar year | Percent |
|---|---|
| 1955 and 1956 | 2 |
| 1957 and 1958 | 2.25 |
| 1959 | 2.5 |
| 1960 and 1961 | 3 |
| 1962 | 3.125 |
| 1963 to 1965, both inclusive | 3.625 |
| 1966 | 3.85 |
| 1967 | 3.9 |
| 1968 | 3.8 |
| 1969 and 1970 | 4.2 |
| 1971 and 1972 | 4.6 |
| 1973 | 4.85 |
| 1974 to 2010, both inclusive | 4.95 |
| 2011 and subsequent calendar years | 5.95 |
¶(b) Hospital insurance. The rates of employer tax for hospital insurance with respect to wages paid in calendar years after 1965 are as follows:
| Calendar year | Percent |
|---|---|
| 1966 | 0.35 |
| 1967 | .50 |
| 1968 to 1972, both inclusive | .60 |
| 1973 | 1.0 |
| 1974 to 1977, both inclusive | 0.90 |
| 1978 to 1980, both inclusive | 1.10 |
| 1981 to 1985, both inclusive | 1.35 |
| 1986 and subsequent calendar years | 1.50 |
¶(c) Computation of employer tax. The employer tax is computed by applying to the wages paid by the employer the rate in effect at the time such wages are paid.
[T.D. 6983, 33 FR 18014, Dec. 4, 1968, as amended by T.D. 7374, 40 FR 30948, July 24, 1975]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7374 (40 FR 30948)
- Issued by T.D. 6983 (33 FR 18014)
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 Employers
Nearby sections
- § 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.
- § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.